WyomingHB 3112025 General SessionHouse

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

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

Railroads and pipelines get sales-tax relief

Beginning July 1, 2025, Wyoming exempts qualifying sales or leases of power or fuel used for railroad or pipeline transportation. The power or fuel must directly generate the force that actually moves goods. The exemption applies regardless of who owns those goods. A qualifying pipeline includes connected pipes and equipment carrying oil, natural gas, or other hydrocarbons. It runs from a well site to an interstate or intrastate transmission customer delivery point, including stops along the route. The exemption excludes power or fuel used to propel highway vehicles when it is not taxed as gasoline, gasohol, or diesel under Wyoming fuel-tax laws. The Department of Revenue must issue rules to carry out the law. That rulemaking requirement took effect when the act became law.

Sponsors & Cosponsors

Sponsor

  • Tony Locke

    Republican • House

Cosponsors

  • Gary Brown

    Republican • House

  • Jayme Lien

    Republican • House

  • Ann Lucas

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 149 • No: 11

Senate vote • 2/27/2025

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

Yes: 28 • No: 1

House vote • 2/27/2025

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

Yes: 56 • No: 3

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. Assigned Chapter Number 104

    3/4/2025
  2. Governor Signed HEA No. 0050

    3/4/2025Governor
  3. S President Signed HEA No. 0050

    2/28/2025Senate
  4. H Speaker Signed HEA No. 0050

    2/28/2025House
  5. Assigned Number HEA No. 0050

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

    2/27/2025House
  7. H Received for Concurrence

    2/27/2025House
  8. S 3rd Reading:Passed 28-1-2-0-0

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

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

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

    2/20/2025Senate
  12. S Placed on General File

    2/19/2025Senate
  13. S03 - Revenue:Recommend Amend and Do Pass 4-1-0-0-0

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

    2/14/2025Senate
  15. S Received for Introduction

    2/10/2025Senate
  16. H 3rd Reading:Passed 55-4-3-0-0

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

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

    2/6/2025House
  19. H Placed on General File

    2/4/2025House
  20. H03 - Revenue:Recommend Do Pass 6-2-1-0-0

    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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