WyomingHB 112025 General SessionHouseWALLET

AN ACT relating to taxation and revenue; extending the sunset date for the manufacturing sales tax and use tax exemptions; repealing provisions for the manufacturing use tax exemption to align with the manufacturing sales tax exemption; and providing for an effective date.

Sponsored By: null Minerals

Signed by Governor

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Manufacturing tax break extended, some rules repealed

Beginning July 1, 2025, Wyoming keeps the sales and use tax break for machinery used directly and predominantly in manufacturing. Qualifying equipment you buy or lease for manufacturing stays exempt through December 31, 2042. The law also repeals two use‑tax subsections (W.S. 39‑16‑105(a)(viii)(D)(I) and (II)) to match the sales‑tax rule. If you relied on those subsections, some purchases may no longer qualify and your use tax bill could rise.

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Sponsors & Cosponsors

Sponsor

  • null Minerals

    Affiliation unavailable

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 238 • No: 137

Senate vote 2/25/2025

S Adopted HB0011JC001: 27-4-0-0-0

Yes: 27 • No: 4

House vote 2/25/2025

H Adopted HB0011JC001: 43-17-2-0-0

Yes: 43 • No: 17

Senate vote 2/18/2025

S 3rd Reading:Passed 27-4-0-0-0

Yes: 27 • No: 4

House vote 2/18/2025

H Concur:Failed 11-49-2-0-0

Yes: 11 • No: 49

Senate vote 2/12/2025

S03 - Revenue:Recommend Do Pass 3-1-1-0-0

Yes: 3 • No: 1

House vote 1/21/2025

H 3rd Reading:Passed 55-5-2-0-0

Yes: 55 • No: 5

House vote 1/20/2025

Amendment failed 28-31-3-0-0

Yes: 28 • No: 31

House vote 1/17/2025

Amendment adopted 36-25-1-0-0

Yes: 36 • No: 25

House vote 1/16/2025

H03 - Revenue:Recommend Do Pass 8-1-0-0-0

Yes: 8 • No: 1

Actions Timeline

  1. Governor Signed HEA No. 0043

    3/3/2025Governor
  2. Assigned Chapter Number 95

    3/3/2025
  3. H Speaker Signed HEA No. 0043

    2/27/2025House
  4. S President Signed HEA No. 0043

    2/27/2025Senate
  5. Assigned Number HEA No. 0043

    2/26/2025
  6. S Appointed JCC01 Members

    2/19/2025Senate
  7. S 3rd Reading:Passed 27-4-0-0-0

    2/18/2025Senate
  8. H Received for Concurrence

    2/18/2025House
  9. H Concur:Failed 11-49-2-0-0

    2/18/2025House
  10. H Appointed JCC01 Members

    2/18/2025House
  11. S 2nd Reading:Passed

    2/14/2025Senate
  12. S COW:Passed

    2/13/2025Senate
  13. S03 - Revenue:Recommend Do Pass 3-1-1-0-0

    2/12/2025Senate
  14. S Placed on General File

    2/12/2025Senate
  15. S Introduced and Referred to S03 - Revenue

    2/10/2025Senate
  16. S Received for Introduction

    1/22/2025Senate
  17. H 3rd Reading:Passed 55-5-2-0-0

    1/21/2025House
  18. H 2nd Reading:Passed

    1/20/2025House
  19. H COW:Passed

    1/17/2025House
  20. H03 - Revenue:Recommend Do Pass 8-1-0-0-0

    1/16/2025House
  21. H Placed on General File

    1/16/2025House
  22. H Introduced and Referred to H03 - Revenue

    1/14/2025House
  23. H Received for Introduction

    1/2/2025House
  24. Bill Number Assigned

    12/4/2024

Bill Text

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