SF0165 - Sales and use tax exemptions-propane.

 

2001

State of Wyoming

01LSO-0629

 

 

 

SENATE FILE NO.  SF0165

 

 

Sales and use tax exemptions-propane.

 

Sponsored by:  Senator(s) Meier

 

 

A BILL

 

for

 

 1  AN ACT relating to sales and use tax; providing an
 2  exemption from sales and use tax for sales of propane
 3  during certain periods of time; and providing for an
 4  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)(vi) by creating a new
 9  subparagraph (E) and 39-16-105(a)(vi) by creating a new
10  subparagraph (E) are amended to read:

11 

12         39-15-105.  Exemptions.

13  .

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

16 

 

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 1              (vi)  For the purpose of exempting sales of
 2  services and tangible personal property which are essential
 3  human goods and services, the following are exempt:

 4 

 5                   (E)  Sales of propane for residential or
 6  commercial consumption by retail suppliers during the
 7  period November 1 through March 31. The department of
 8  revenue shall adopt rules to implement this paragraph,
 9  including, but not limited to, rules requiring affected
10  suppliers to state on customers' bills the reduction
11  resulting from this paragraph. This paragraph shall not
12  apply to a person receiving the low income energy
13  assistance program public welfare benefit as defined under
14  W.S. 42-2-102(a)(vii)(D). This paragraph is repealed
15  effective April 1, 2003 and any rules promulgated by the
16  department under authority of this paragraph shall have no
17  effect on that date.

18 

19         39-16-105.  Exemptions.

20 

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

23  

 

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 1              (vi)  For the purpose of exempting sales of
 2  services and tangible personal property and services which
 3  are essential human goods and services, the following are
 4  exempt:

 5 

 6                   (E)  Sales of propane for domestic or
 7  commercial consumption by retail suppliers during the
 8  period November 1 through March 31. The department of
 9  revenue shall adopt rules to implement this paragraph,
10  including, but not limited to, rules requiring affected
11  suppliers to show as a credit on customers' bills the
12  reduction resulting from this paragraph. This paragraph is
13  repealed effective April 1, 2003 and any rules promulgated
14  by the department under authority of this paragraph shall
15  have no effect on that date.

16 

17         Section 2.  This act is effective April 1, 2001.

18 

19                         (END)

 

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