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HB 88: Sales and Use Tax Exemption - Manufacturing Equipment
2003 General Session
Sponsor: Rep. Pete Illoway (R-H42, Cheyenne); co-sponsors
Reps. Dave Edwards (R-H6, Douglas); Frank Latta (R-H53, Gillette);
Tony Ross (R-H7, Cheyenne); Sen. Jim Anderson (R-S2, Glenrock)
        
Wyoming imposes a statewide sales and use tax of 4%. Counties may impose up to two additional pennies for general operations and/or capital construction, for a maximum of 6%. Sales tax is imposed only on sales of tangible goods, not services. (Use tax is imposed on items purchased out-of-state and used in Wyoming, when sales tax was not paid at the point of purchase, or where the sales tax paid is less than Wyoming's.)
        
Bills proposing sales and use tax exemptions appear every session. HB 88 proposed a sales and use tax exemption for machinery and machine tools used in manufacturing worth more than $1000.
        
The bill defines machinery as "all tangible personal property … used to produce an article of tangible personal property," including the basic unit and any adjunct or attachment, the materials for the construction and repair of machinery, and machine tools.
        
Manufacturing is defined as "the operation of producing a new product, article, substance or commodity different from and having a distinctive nature, character or use from the raw or prepared material."
        
Proponents of the bill argued that it was necessary to help attract manufacturing firms to diversify Wyoming's economy.
        
Opponents argued that sales and use tax incentives do not play a significant role in economic development efforts, and instead riddle the tax laws with loopholes, treating taxpayers inequitably.
        
HB 88 passed the House Minerals Committee 6-3, but then failed on First Reading in the House, 19-41.
        
The vote listed below is the Committee of the Whole (First Reading) vote in the House.
        
A YES vote means the representative supported giving a sales tax exemption for machinery and manufacturing tools.
        
A NO vote means the representative did not support creating this sales tax exemption.
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Bighorn Basin Legislators
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House CoW 1/29/03
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| S 18 |
Hank Coe (R) |
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| H 24 |
Colin Simpson (R) |
No |
| H 50 |
Pat Childers (R) |
No |
| S 19 |
Laness D. Northrup (R) |
|
| H 25 |
Alan Jones (R) |
Yes |
| H 26 |
Elaine Harvey (R) |
Yes |
| S 20 |
Gerald E. Geis (R) |
|
| H 27 |
Jane Wostenberg (R) |
No |
| H 28 |
Micheal Baker (R) |
No |
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Casper-Area Legislators
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House CoW 1/29/03
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| S 27 |
John Barrasso (R) |
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| H 35 |
Roy Cohee (R) |
No |
| H 36 |
Liz Gentile (D) |
No |
| S 28 |
Keith Goodenough (D) |
|
| H 56 |
Tom Walsh (R) |
Yes |
| H 57 |
Thomas A. Lockhart (R) |
No |
| S 29 |
Bill Hawks (R) |
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| H 37 |
Steve Harshman (R) |
No |
| H 59 |
Mary Gilmore (D) |
No |
| S 30 |
Charles K. Scott (R) |
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| H 38 |
Bob Brechtel (R) |
Yes |
| H 58 |
Ann Robinson (D) |
No |
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Cheyenne-Area Legislators
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House CoW 1/29/03
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| S 4 |
April Brimmer Kunz (R) |
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| H 7 |
Tony Ross (R) |
Yes |
| H 41 |
Becket Hinckley (R) |
No |
| S 5 |
John Hanes (R) |
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| H 8 |
Larry Meuli (R) |
No |
| H 42 |
Pete Illoway (R) |
Yes |
| S 6 |
Rich Cathcart (D) |
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| H 9 |
Wayne Johnson (R) |
No |
| H 10 |
Rodney "Pete" Anderson (R) |
Yes |
| S 7 |
Kathryn Sessions (D) |
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| H 11 |
Wayne Reese (D) |
No |
| H 43 |
Ed Prosser (R) |
Yes |
| S 8 |
E. Jayne Mockler (D) |
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| H 12 |
Layton Morgan (D) |
No |
| H 44 |
Floyd Esquibel (D) |
No |
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Gillette-Area Legislators
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House CoW 1/29/03
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| S 23 |
John Hines (R) |
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| H 31 |
Jene Jansen (R) |
No |
| H 52 |
George McMurtrey (R) |
No |
| S 24 |
Richard A. Erb (R) |
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| H 32 |
Jeff Wasserburger (R) |
No |
| H 53 |
Frank Latta (R) |
Yes |
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Lander/Riverton-Area Legislators
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House CoW 1/29/03
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| S 25 |
Cale Case (R) |
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| H 33 |
Harry Tipton (R) |
No |
| H 54 |
Del McOmie (R) |
No |
| S 26 |
Robert A. Peck (R) |
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| H 34 |
Frank Philp (R) |
Yes |
| H 55 |
David Miller (R) |
Yes |
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Northeast/East Central WY Legislators
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House CoW 1/29/03
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| S 1 |
Bill Barton (R) |
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| H 1 |
Mark Semlek (R) |
No |
| H 2 |
Ross Diercks (D) |
No |
| S 2 |
Jim Anderson (R) |
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| H 5 |
James C. Hageman (R) |
Yes |
| H 6 |
Dave Edwards (R) |
Yes |
| S 3 |
Curt Meier (R) |
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| H 3 |
Deborah Alden (R) |
Yes |
| H 4 |
Edward A. Buchanan (R) |
Yes |
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Sheridan-Area Legislators
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House CoW 1/29/03
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| S 21 |
Bruce Burns (R) |
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| H 29 |
Jerry Iekel (R) |
Yes |
| H 51 |
Rosie Berger (R) |
No |
| S 22 |
John Schiffer (R) |
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| H 30 |
Jack Landon (R) |
No |
| H 40 |
Doug Osborn (R) |
No |
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South Central WY Legislators
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House CoW 1/29/03
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| S 9 |
Mike Massie (D) |
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| H 13 |
Jane Warren (D) |
No |
| H 45 |
Lorna Johnson (D) |
No |
| S 10 |
Irene Devin (R) |
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| H 14 |
Phil Nicholas (R) |
No |
| H 46 |
James Slater (R) |
No |
| S 11 |
Bill Vasey (D) |
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| H 15 |
George Bagby (D) |
No |
| H 47 |
Kurt Bucholz (R) |
Yes |
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Southwest WY Legislators
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House CoW 1/29/03
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| S 12 |
Rae Lynn Job (D) |
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| H 48 |
Marty Martin (D) |
No |
| H 16 |
Pete Jorgensen (D) |
No |
| S 13 |
Tex Boggs (D) |
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| H 17 |
Fred Parady (R) |
No |
| H 60 |
Bill Thompson (D) |
No |
| S 14 |
Larry Caller (D) |
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| H 18 |
Mick Powers (R) |
No |
| H 39 |
Chris Boswell (D) |
No |
| S 15 |
Ken Decaria (D) |
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| H 19 |
Owen Petersen (R) |
No |
| H 49 |
Saundra Meyer (D) |
No |
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West Central WY Legislators
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House CoW 1/29/03
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| S 16 |
Delaine Roberts (R) |
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| H 20 |
Stan Cooper (R) |
Yes |
| H 21 |
Randall Luthi (R) |
No |
| S 17 |
Grant Larson (R) |
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| H 22 |
Monte Olsen (R) |
No |
| H 23 |
Clarene Law (R) |
Yes |
See Southwest Region for H 16 and S 12 |
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