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2005 General Session
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Tax Exemptions - Background Tax Exemptions - Background |
Wyoming collects a statewide sales and use tax of 4% on retail sales of tangible personal property and many other products and activities, defined in state statute. Wyoming's statutes also provide a number of specific exemptions to the state sales tax.
HB 17 would have exempted the sale of semen and embryo transplants for the purpose of breeding livestock from Wyoming sales tax. State statutes already provide sales tax exemptions for the sale of livestock, livestock feed used to feed animals that will be sold, and the sale of seeds, roots, bulbs, small plants and fertilizer used to produce crops or livestock that will be sold.
HB 17 proposed the inclusion of livestock semen and embryo transplants in the statute under the justification that it would exempt sales of services or property that are consumed during production.
Based on annual tax revenue for fiscal 2003, the Legislative Service Office estimated that this tax exemption would decrease revenue to the general fund by about $49,000 per year, and to local governments (cities, towns and counties) by about $39,000 per year.
Supporters of HB 17 argued that materials consumed in agricultural operations should not be taxed.
Opponents argued against sales tax exemptions in general, and specifically against tax exemptions that favor single special interest groups, as HB 17 did. Opponents argued that special interest sales tax exemptions discriminate against ordinary citizens, who pay sales tax on all the goods they purchase, including food and other basic life necessities. They noted that ordinary citizens often don't receive the same degree of legislative protection as special interest groups, because they don't have the same lobbying presence at the Legislature as powerful special interest groups have. Opponents also noted that many small businesses pay sales tax on materials they consume, and there is no particular logic in singling out the agriculture industry for favorable tax treatment.
The House Agriculture, Public Lands and Water Resources unanimously passed HB 17, and the full House passed HB 17, 51-7 (2 excused). The bill was referred to the Senate Rules and Procedure Committee, where it died without a hearing or vote.
The House third reading vote is listed below. A YES vote means the legislator favored giving a sales tax exemption to the sale of livestock semen and embryo transplants for the purpose of breeding livestock.
A NO vote means the legislator did not support giving this sales tax exemption to livestock breeders.
| Bighorn Basin Legislators | House 3rd 1/18/05 |
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| S 18 | Hank Coe (R) | |
| H 24 | Colin Simpson (R) | Yes |
| H 50 | Pat Childers (R) | Yes |
| 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 | Debbie Hammons (D) | Yes |
| H 28 | Lorraine Quarberg (R) | Yes |
| Casper-Area Legislators | House 3rd 1/18/05 |
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| S 27 | John Barrasso (R) | |
| H 35 | Roy Cohee (R) | Yes |
| H 36 | Gerald Gay (R) | Yes |
| S 28 | Kit Jennings (R) | |
| H 56 | Tom Walsh (R) | Yes |
| H 57 | Thomas A. Lockhart (R) | Yes |
| S 29 | Bill Hawks (R) | |
| H 37 | Steve Harshman (R) | Yes |
| H 59 | Mary Gilmore (D) | No |
| S 30 | Charles K. Scott (R) | |
| H 38 | Bob Brechtel (R) | Yes |
| H 58 | Ann Robinson (D) | No |
| Cheyenne-Area Legislators | House 3rd 1/18/05 |
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| S 4 | Tony Ross (R) | |
| H 7 | Doug Samuelson (R) | Yes |
| H 41 | Becket Hinckley (R) | Yes |
| S 5 | John Hanes (R) | |
| H 8 | Larry Meuli (R) | Yes |
| H 42 | Pete Illoway (R) | Yes |
| S 6 | Wayne H. Johnson (R) | |
| H 9 | Bryan Pedersen (R) | Yes |
| H 10 | Rodney "Pete" Anderson (R) | Yes |
| S 7 | Kathryn Sessions (D) | |
| H 11 | Wayne Reese (D) | Yes |
| H 43 | Dan Zwonitzer (R) | Yes |
| S 8 | E. Jayne Mockler (D) | |
| H 12 | Layton Morgan (D) | Yes |
| H 44 | Floyd Esquibel (D) | No |
| Gillette-Area Legislators | House 3rd 1/18/05 |
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| S 23 | John Hines (R) | |
| H 31 | Thomas E. Lubnau II (R) | Yes |
| H 52 | Burke Jackson (R) | Excused |
| S 24 | Michael Von Flatern (R) | |
| H 32 | Jeff Wasserburger (R) | No |
| H 53 | Frank Latta (R) | No |
| Lander/Riverton-Area Legislators | House 3rd 1/18/05 |
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| S 25 | Cale Case (R) | |
| H 33 | W. Patrick Goggles (D) | Yes |
| H 54 | Del McOmie (R) | Yes |
| S 26 | Robert A. Peck (R) | |
| H 34 | Frank Philp (R) | Excused |
| H 55 | David Miller (R) | Yes |
| Northeast/East Central WY Legislators | House 3rd 1/18/05 |
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| S 1 | C.L. Townsend (R) | |
| H 1 | Mark Semlek (R) | Yes |
| H 2 | Ross Diercks (D) | Yes |
| S 2 | Jim Anderson (R) | |
| H 5 | James C. Hageman (R) | Yes |
| H 6 | Dave Edwards (R) | Yes |
| S 3 | Curt Meier (R) | |
| H 3 | Deborah Alden (R) | Yes |
| H 4 | Edward A. Buchanan (R) | Yes |
| Sheridan-Area Legislators | House 3rd 1/18/05 |
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| S 21 | Bruce Burns (R) | |
| H 29 | Jerry Iekel (R) | Yes |
| H 51 | Rosie Berger (R) | Yes |
| S 22 | John Schiffer (R) | |
| H 30 | Jack Landon (R) | Yes |
| H 40 | Doug Osborn (R) | Yes |
| South Central WY Legislators | House 3rd 1/18/05 |
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| S 9 | Mike Massie (D) | |
| H 13 | Jane Warren (D) | Yes |
| H 45 | Kevin A. White (R) | Yes |
| S 10 | Phil Nicholas (R) | |
| H 14 | Kermit C. Brown (R) | Yes |
| H 46 | James Slater (R) | Yes |
| S 11 | Bill Vasey (D) | |
| H 15 | George Bagby (D) | Yes |
| H 47 | Kurt Bucholz (R) | Yes |
| Southwest WY Legislators | House 3rd 1/18/05 |
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| S 12 | Rae Lynn Job (D) | |
| H 48 | Marty Martin (D) | Yes |
| H 16 | Pete Jorgensen (D) | No |
| S 13 | Tex Boggs (D) | |
| H 17 | Stephen Watt (R) | No |
| H 60 | Bill Thompson (D) | Yes |
| S 14 | Stan Cooper (R) | |
| H 18 | Mick Powers (R) | Yes |
| H 39 | John Hastert (D) | Yes |
| S 15 | Ken Decaria (D) | |
| H 19 | Owen Petersen (R) | Yes |
| H 49 | Bruce Barnard (R) | Yes |
| West Central WY Legislators | House 3rd 1/18/05 |
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| S 16 | Pat Aullman (R) | |
| H 20 | Kathy Davison (R) | Yes |
| H 21 | Randall Luthi (R) | Yes |
| S 17 | Grant Larson (R) | |
| H 22 | Monte Olsen (R) | Yes |
| H 23 | Keith Gingery (R) | Yes |
See Southwest Region for H 16 and S 12 | ||