HB0172 - Sales tax on food-repeal.
|
2001 |
State of Wyoming |
01LSO-0219 |
HOUSE BILL NO. HB0172
Sales tax on food-repeal.
Sponsored by: Representative(s) Robinson, Johnson, L. and
Ross and Senator(s)
Scott and Sessions
A BILL
for
1 AN ACT relating to
taxation and revenue; removing the sales
2 and
use tax on food as specified; and providing for an
3
effective date.
4
5 Be It Enacted by the Legislature of the State of Wyoming:
6
7 Section
1. W.S. 39-15-101(a) by creating a new
8
paragraph (xvii), 39-15-105(a)(vi) by creating a new
9
subparagraph (E), 39-16-101(a) by creating a new paragraph
10 (xii) and 39-16-105(a)(vi) by
creating a new subparagraph
11 (E) are amended to read:
12
13 39-15-101. Definitions.
14
15 (a) As used in this article:
16
Page 1
1 (xvii) "Food" means
food for domestic home
2 consumption as defined by department
rule and regulation.
3
4 39-15-105. Exemptions.
5
6 (a) The
following sales or leases are exempt from the
7
excise tax imposed by this article:
8
9 (vi) For the
purpose of exempting sales of
10 services and tangible personal property
which are essential
11 human goods and services, the following are
exempt:
12
13 (E) Sales of food for domestic home
14 consumption.
15
16 39-16-101. Definitions.
17
18 (a) As used in this article:
19
20 (xii) "Food" means food for domestic home
21 consumption
as defined by department rule and regulation.
22
23 39-16-105. Exemptions.
24
Page 2
1 (a) The
following purchases or leases are exempt from
2 the
excise tax imposed by this article:
3
4 (vi) For the
purpose of exempting sales of
5
services and tangible personal property and services which
6 are
essential human goods and services, the following are
7
exempt:
8
9 (E) Purchases of food
for domestic home
10 consumption.
11
12 Section 2. This act is effective July 1, 2001.
13
14 (END)
Page 3