1977

189

·      Increased severance tax on coal by 1.6% for CY 77 & 2% for CY 78 until $160M collected[1];

·      Note:  The $160M capital facilities tax expired on 1/1/87

·      Increased severance tax on coal by 1.5% for Water development account; increased severance tax on coal by 1% for highway fund;

·      Increased severance tax on coal by .5% to PWMTF; effective 1/1/78 (total 10.1%);

·      Increased severance tax on trona by 1.5% (total 5.5%); increased severance tax on uranium by 3.5% (total 5.5%)

1977

155

Increased severance tax on coal, uranium & trona by 1.5% until $250M collected; effective 1/1/78; expired on 1/1/93

1979

37

Imposed $.04/gallon tax on gasohol (other gas taxed @ $.08/gallon)

1979

163

Granted homestead property tax exemption & appropriated $10M for program

1981

9

Imposed a use tax on cigarettes of $.08 per pack

1981

49

Increased severance tax on oil/gas by 2% (6% total); distributed to state (highway fund, PWMTF & water development account) & cities & counties

1982

74

State inheritance tax imposed

1983

173

Decreased severance tax on underground coal from 10.5% to 7.25%

1983

136

School foundation program - imposed a 12 mill state levy & 6 mill county levy

1984

70

Mass property tax reappraisal system passed - $5M appropriated

1985

207

Imposed $.08/gallon on special fuels & repealed compensatory fees on special fuels

1985

182

Decreased severance tax on collection wells from 6% to 1.5% & exempted from property tax through 1989

1986

3

1/4 of proceeds from severance taxes (except underground coal) diverted to worker's compensation fund

1986

22

Imposed 2.5% premium tax on insurers

1987

97

Coal Equity Tax Act of 1987 - limited severance tax to $.80/ton on high-cost coal

1987

29

Severance taxes paid on CO2 injected in oil production allowed as a credit against oil severance tax

1987

241

Granted 4% severance tax exemption for wildcat wells for 4 years (total 2%)

1988

93

Allowed deduction for return on investment for mineral production on certain capital investments for transportation facilities or processing plants

1988

SJR7

Amended constitution to provide for 3 tier system for fair market value of taxation (minerals, industrial, & all other)

1988

73

Implemented 3 tier system for fair market value in assessing property for property tax (minerals, industrial, & all other)

1988

72

Diversion of severance taxes from PWMTF to budget reserve account (BRA) begun

1989

45

Increased cigarette taxes by $.002 to .006 per cigarette ($.12 per pack)

1989

35

Extended Coal Tax Equity Act to 1991 (3/31/91)

1989

172

Exempted coal used on processing from property & severance taxes

1989

287

Exemption for tertiary oil production from projects certified by Oil & Gas Commn.; granted a severance tax exemption up to 1/2 of wages paid to resident workers or total amount of 2% severance tax

1989

106

Continued $.04/gallon tax on gasohol 7/1/89 through 7/1/93

1989

36

Created municipal rainy day account funded with excess oil & gas severance tax & federal mineral royalties

1989

57

Repealed deduction allowed for return on investment for mineral production (on transportation facilities & processing plants)

1989

120

Continued budget reserve account diversion of severance taxes through 6/30/91

1989

144

Decreased severance tax on uranium from 4% to 2%

1989

270

Imposed a $.01/gallon tax for L.U.S.T.

1990

22

Extended 1.5% severance tax on collection wells to 1/1/95 (in lieu of 6% rate)

1990

93

Eliminated ton/mile tax and implemented commercial vehicle fees

1990

13

Budget reserve account diversion extended through 6/30/92

1991

13

Coal Tax Equity Act extended through 3/31/95

1991

149

Reduced insurance premium tax rate from 2.5% to .75% (retaliatory provision for other states remained in effect)

1991

237

Extension of 2% severance tax exemption on tertiary production to 12/31/94 (4% total)

1991

239

Exempted specified underground mining equipment from property tax

1991

42

Exempted uranium from 4% severance tax as long as price under $17/pound

1991

139

Extended 4% severance tax exemption on wildcat wells to 12/31/94 (2% total)

1992

4

Reallocated 30% of revenues from 1.5% severance tax on coal & trona to public school foundation program account

1992

77

Extended gasohol tax reduction $.08/gallon to $.04/gallon to 2000

1993

167

Exempted oil & gas from 4% severance tax if well drilled (new production) between 93 to 96 (cap on oil $25/bbl; gas $2.75/mcf); same reduction for workover or completion for 24 months but no cap on price (2% total)

1993

107

Modified computation of school local property taxes/local resources (comparing resources before 7/1/91 & basing foundation program amount on before/after amounts)

1993

223

Added $.01 sales/use tax & changed tax distribution from 2/3 to 72% to general fund

1994

13

Gas tax distribution 13.5% to counties; 14% to state-county road account in highway fund; 15% for cities & towns; 57.5% to state highway fund

1994

85

Tax credit voucher program for ethanol up to $2M per year until 7/1/2000

1994

6

Diversion of severance taxes from PWMTF to budget reserve account (BRA) extended to 6/30/96

1995

141

Granted 50% credit against natural gas severance tax (2%) for research projects to enhance natural gas production (2% total)

1995

48

Coal Tax Equity Act extended through 3/15/99

1995

55

Exempted oil produced from previously shut-in wells from all but 1.5% severance tax for PWMTF

1995

59

Diversion of severance taxes from PWMTF to budget reserve account (BRA) extended to 6/30/2000

1995

76

Extended tertiary production 2% exemption through 12/31/96 (4% total)

1995

104

Extended uranium severance tax exemption through 1/1/99; lowered spot price for qualifying uranium from $17 to $14/pound

1995

149

Extended 4th cent sales/use tax through 6/30/98

1995

74

Extended 1.5% severance tax for collection wells through 1/1/99 (in lieu of 6% rate)

1995

75

Extended reduced severance tax rate on oil/gas wells drilled (new production) through 3/31/98

1997

171

Extended 4% severance tax exemption for oil/gas produced from workovers & recompletions to 2001 (2% total)

1997

72

Extended tertiary production 2% exemption to March, 2001 (4% total)

1997 Spec. Sess.

3

Local option 6 mills for schools to expire as of 1998 (affects amount of state funding needed for schools)

1997 Spec.Sess.

1

Extended 4th cent sales/use tax through 6/30/2002

1998

16

Specified collection well property tax exemption applied to production for CY 94

1998

108

Increased fuel tax to $.13/gallon on gas & diesel

1998

47

Extended reduced severance tax rate on oil/gas wells drilled (new production) through 3/31/2003 (2% total)

1998

48

Extended uranium tax severance tax exemption through 3/31/2003

1999

186

Extended ethanol tax credit program from 7/1/2000 to 7/1/2003

1999

64

Coal Equity Tax Act extended through 12/31/2003; lowered maximum severance tax per ton from $.80 to $.60

1999

132

Imposed a limitation on sales/use tax on transportable home to be based on 70% of the sales price of the home

1999

165

Imposed sales/use tax on price of cigarettes (removed exemption)

1999

155

Imposed sales/use tax on price of tobacco products (cigars, snuff & other tobacco products)

1999

168

Oil Producers Recovery Act - reduced severance tax on oil from 6% to 4% (if oil price exceeds $20/barrel the tax returns to 6%); granted sales tax exemption for sales of power to person engaged in oil extraction

1999

121

Diversion of severance taxes from PWMTF to budget reserve account (BRA) extended to 6/30/2004

2000

4

Repeal of Oil Producers Recovery Act (returned severance tax on oil from 4% to 6%; repealed sales tax exemption for sales of power to person engaged in oil extraction

2000

31

Rail Mile Tax – imposed a 7-cent tax on each train mile traveled by a train; imposed $100 annually for each public grade crossing on the line of a railroad (repealed in 2004)

2000

35

Changed annual corporate license tax minimum from $25 to $50 and changed stair step amounts to two-tenths of a mill on the dollar

2000

26

Made the 4^th cent for sales and use tax permanent (was due to expire on June 30, 2002)

2000

64

Extends the 2-cent fuel tax on gas & diesel with no exemptions through June 30, 2000

2000

99

Removes 4% severance tax break granted for new production of gas wells from natural gas produced from "shallow" wells (wells less than 2,000 feet in depth—mainly affects coalbed methane)

2000

102

Coal Transport Tax - Imposes a one-mill (.0001) per ton of coal tax on the commercial transportation of coal transported per mile or portion thereof; minimum tax is 50 cents per truck, trailer or railcar used to transport coal (repealed in 2004)

2001

74

Places a statute of limitation on actions filed before the state board of equalization to 5 years (any action not based on fraud)

2002

37

Clarifies taxable services at an oil or gas well site (exempts all activities prior to the setting and cementing of production casing)

2002

49

Changes period in which audits of mineral taxes are to be commenced from within 5 years of production to within 3 years of production.

2002

50

Amends and clarifies mineral lien statutes (comprehensive changes to the statutes)

2002

79

Increases distribution of sales/use tax to local governments (from 27% to 30%)

2002

48

Extensive amendments to the sales/use tax statutes including clarifying exemption for business personal property when business is sold; exemption for motor vehicles used in interstate commerce; increases penalty for vendor who collects tax but fails to remit to state

2002

62

Changes the diversion of severance taxes (above the 1.5%) from the budget reserve account to the severance tax distribution account; repeals distribution of severance tax on shallow gas wells (coalbed methane wells) to the PWMTF and deposits in severance tax distribution account

2003

23

Allows a county to impose up to 2% optional sales/use tax for specific purpose, but combined total of specific purpose tax and general revenue optional tax (1%) cannot exceed 2%

2003

27

Requires all special districts to file geographical boundary information with the dept. of revenue, county assessor and county clerk

2003

52

Increases cigarette taxes from 12 cents/pack to 60 cents/pack

2003

62

Amends and clarifies property tax liens on mineral production (changes made to follow severance tax liens)

2003

72

Authorizes resort areas to be formed into resort districts which can impose an optional sales/use tax

2003

203

Grants a sales/use tax exemption for equipment used to generate electricity from renewable resources (expires June 30, 2008)

2004

1

Repealed the coal transport tax enacted in 2000

2004

15

Repealed the rail mile tax on railroads enacted in 2000

2004

121

Property tax relief program amendments: Dept. of Revenue to fund property tax refunds to qualified applicants (repealed 1/1/2008)

2005

5

Streamlined sales tax agreement amendments: provides immunity from audit for vendors who voluntarily license themselves in Wyo.

2005

10, 62, 64

Taxation of intangible property:  3 bills requiring a study of intangible property (64), amending definition to include intangibles in real property valuation (62), and treatment of intangibles for calendar year 2005 (10)

2005

65

Property tax relief program amendments: changes income criteria to qualify for property tax refund

2005

77

Tobacco taxes: increases penalty provisions; requires licensure for importers of tobacco

2005

136

Grants a sales/use tax exemption for sale or lease of aircraft used in a commercial air carrier operation & aircraft repair, remodeling or maintenance at a FAA repair station

2006

35

Grants a 2 year sales/use tax exemption for food for domestic consumption

2006

96

Extends the oil/gas well service sales tax exemption to the deepening of a well

2006

31

Provides a definition of "tangible" and "intangible" personal property and what is exempted from property tax as an intangible

2006

80

Expands the tax refund to the elderly and disabled program

2006

14

Grants a sales/use tax exemption for coal gasification or liquefaction facilities operational equipment

2006

10

Provides for the sourcing of sales/use tax purchases made (under the Streamlined Sales Tax Act)

2007

4

Provides telecommunications (including cable and satellite TV) to be assessed at 9.5% (even though still classified as industrial property)

2007

100

Removed lifetime limit on veterans' property tax exemption

2007

74

Increased maximum resort district tax from 1% to 3% 

2007

140

Provides sales/use tax exemption on food

2007

133

Increases optional general purpose excise tax from 1% to 2%

2007

188

Extends the sales/use tax exemption for equipment used to generate electricity from renewable resources from 2008 to 2012