HB0240 - Tax exemption-rolling stock.
2001 |
State of Wyoming |
01LSO-0596 |
HOUSE BILL NO. HB0240
Tax exemption-rolling stock.
Sponsored by: Representative(s) Edwards and Senator(s)
Anderson, J.
A BILL
for
1 AN ACT relating to
taxation and revenue; granting a sales
2 tax
exemption for the repair, assembly, alteration or
3
improvement of railroad rolling stock as specified; and
4
providing for an effective date.
5
6 Be It Enacted by the Legislature of the State of Wyoming:
7
8 Section
1. W.S. 39-15-105(a)(viii) by creating a new
9
subparagraph (K) is amended to read:
10
11 39-15-105. Exemptions.
12
13 (a) The
following sales or leases are exempt from the
14 excise tax imposed by this article:
15
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1 (viii) For the
purpose of exempting sales of
2
services and tangible personal property as an economic
3
incentive, the following are exempt:
4
5 (K) Sales of tangible
personal property or
6 services performed for the repair,
assembly, alteration or
7 improvement of railroad rolling stock.
8
9 Section 2. This act is effective July 1, 2001.
10
11 (END)
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