WyomingHB 3112025 General SessionHouseWALLET

AN ACT relating to taxation and revenue; providing a definition associated with a sales tax exemption for power and fuel sales related to pipeline transportation as specified; clarifying ownership requirements for the exemption; requiring rulemaking; and providing for effective dates.

Sponsored By: Tony Locke (Republican)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

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

Lower sales tax for rail and pipelines

Beginning July 1, 2025, power or fuel used to move goods by railroad or by pipeline is not subject to Wyoming sales tax. The energy must be used directly to make the trains or pipelines run, and it applies even if someone else owns the goods. The law defines a pipeline as connected pipes and equipment that move oil, natural gas, or other hydrocarbons from a well to a delivery point, including stops along the route. It does not cover energy used to drive highway motor vehicles; those fuels follow Wyoming gasoline and diesel tax rules.

Revenue department must issue rules

The Wyoming Department of Revenue must write rules to carry out this law. The rules will explain how to apply the sales tax exemption and use the new pipeline definition. They will also set how businesses claim the exemption.

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Sponsors & Cosponsors

Sponsor

  • Tony Locke

    Republican • House

Cosponsors

  • Landon Brown

    Republican • House

  • Jayme Lien

    Republican • House

  • Ann Lucas

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 149 • No: 11

House vote 2/27/2025

H Concur:Passed 56-3-3-0-0

Yes: 56 • No: 3

Senate vote 2/27/2025

S 3rd Reading:Passed 28-1-2-0-0

Yes: 28 • No: 1

Senate vote 2/19/2025

S03 - Revenue:Recommend Amend and Do Pass 4-1-0-0-0

Yes: 4 • No: 1

House vote 2/10/2025

H 3rd Reading:Passed 55-4-3-0-0

Yes: 55 • No: 4

House vote 2/4/2025

H03 - Revenue:Recommend Do Pass 6-2-1-0-0

Yes: 6 • No: 2

Actions Timeline

  1. Governor Signed HEA No. 0050

    3/4/2025Governor
  2. Assigned Chapter Number 104

    3/4/2025
  3. H Speaker Signed HEA No. 0050

    2/28/2025House
  4. S President Signed HEA No. 0050

    2/28/2025Senate
  5. S 3rd Reading:Passed 28-1-2-0-0

    2/27/2025Senate
  6. H Received for Concurrence

    2/27/2025House
  7. H Concur:Passed 56-3-3-0-0

    2/27/2025House
  8. Assigned Number HEA No. 0050

    2/27/2025
  9. S 2nd Reading:Passed

    2/26/2025Senate
  10. S COW:Passed

    2/25/2025Senate
  11. S COW:Laid Back

    2/20/2025Senate
  12. S03 - Revenue:Recommend Amend and Do Pass 4-1-0-0-0

    2/19/2025Senate
  13. S Placed on General File

    2/19/2025Senate
  14. S Introduced and Referred to S03 - Revenue

    2/14/2025Senate
  15. H 3rd Reading:Passed 55-4-3-0-0

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

    2/10/2025Senate
  17. H 2nd Reading:Passed

    2/7/2025House
  18. H COW:Passed

    2/6/2025House
  19. H03 - Revenue:Recommend Do Pass 6-2-1-0-0

    2/4/2025House
  20. H Placed on General File

    2/4/2025House
  21. H Introduced and Referred to H03 - Revenue

    2/3/2025House
  22. H Received for Introduction

    1/29/2025House
  23. Bill Number Assigned

    1/28/2025

Bill Text

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