ORIGINAL HOUSE

BILL NO. 0215

ENROLLED ACT NO. 77, HOUSE OF REPRESENTATIVES

FIFTY-SIXTH LEGISLATURE OF THE STATE OF WYOMING

2001 GENERAL SESSION

AN ACT relating to sales tax exemptions; clarifying the
exemption for tangible personal property used in
manufacturing; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.  W.S. 39-15-105(a)(iii)(A) and
39-16-105(a)(iii)(A) are amended to read:

39-15-105. Exemptions.

(a) The following sales or leases are exempt from the
excise tax imposed by this article:

(iii) For the purpose of exempting sales of
services and tangible personal property consumed in
production, the following are exempt:

(A) Sales of tangible personal property to
a person engaged in the business of manufacturing,
processing or compounding when the tangible personal
property purchased becomes an ingredient or component of
the tangible personal property manufactured, processed or
compounded for sale or use and sales of containers, labels
or shipping cases used for the tangible personal property
so manufactured, processed or compounded. This subparagraph
shall apply to chemicals and catalysts used directly in
manufacturing, processing or compounding which are consumed
or destroyed during that process;

39-16-105. Exemptions.

(a) The following purchases or leases are exempt from
the excise tax imposed by this article:

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(iii) For the purpose of exempting sales of
services and tangible personal property consumed in
production, the following are exempt:

(A) Purchases of tangible personal property
by a person engaged in the business of manufacturing,
processing or compounding when the tangible personal
property purchased becomes an ingredient or component of
the tangible personal property manufactured, processed or
compounded for sale or use and purchases of containers,
labels or shipping cases used for the tangible personal
property so manufactured, processed or compounded. This
subparagraph shall apply to chemicals and catalysts used
directly in manufacturing, processing or compounding which
are consumed or destroyed during that process;

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Section 2.  This act is effective July 1, 2001.

(END)

Speaker of the House President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the House.

Chief Clerk

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