 |
| ESPC Home | | | 2005 LAP* Book | | | Background | | | Legislator Profiles | | | Key Votes | | | LAP* Book Home |
|
|
| Numeric List |
|
|
| Budget |
|
|
| Accountability |
|
|
|
Health & Human Services |
|
|
| Justice System |
|
|
| Education |
|
|
| State Employees |
|
|
|
Taxation & Revenue |
|
|
|
Wildlife & Environment |
|
|
|
Worker & Public Safety |
|
|
| Tribal Affairs |
|
|
| Senior Citizens |
|
|
2005 General Session
|
|
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 93 exempted sales or services related to the repair, assembly, alteration or improvement of railroad cars from Wyoming sales tax.
HB 93 was offered with the justification that it would be an economic incentive.
Based on licensed repair services in fiscal 2004, the Legislative Service Office estimated that this tax exemption would decrease revenue to the general fund by about $202,000 per year, and to local governments (cities, towns and counties) by about $179,000 per year.
Supporters of HB 93 maintained that the companies that provide this repair, assembly, and other work on railroad cars need the economic benefit provided by the sales tax exemption to stay in business. They pointed out that railroad car repair and maintenance companies used to receive this tax exemption, that it expired several years ago, and that it should be reinstated.
Opponents noted that, according to information provided by supporters of HB 93, only one repair and maintenance company existed in Wyoming when the tax exemption expired in 2001, but now several companies offer the same service. They questioned the need for an economic incentive to an industry that appears to be expanding without the incentive. They asked for specific data to show that the tax exemption had in the past, or would in the future, provide an economic return that would outweigh the loss in tax revenue it would create. No such data was provided by supporters.
The House passed HB 93 unanimously. The Senate amended the bill to require an annual report that included a history of employment including the number of employees (both full-time and part-time) and the rate of employee turnover, a history of wages and benefits disaggregated by gender, and a comprehensive history of taxes paid by the industry to the state of Wyoming. Thus amended, the Senate passed the bill, 23-7. The House unanimously concurred with the Senate change.
The House and Senate third reading (final passage) votes are listed below. A YES vote means the legislator wanted to provide a sales tax exemption for the repair, assembly, maintenance, etc. of railroad cars. A NO vote means the legislator did not want to provide this sales tax exemption.
| Bighorn Basin Legislators | House 3rd 2/1/05 | Senate 3rd 2/28/05 |
|
| S 18 | Hank Coe (R) | Yes | |
| H 24 | Colin Simpson (R) | Yes | |
| H 50 | Pat Childers (R) | Yes | |
| S 19 | Laness D. Northrup (R) | Yes | |
| H 25 | Alan Jones (R) | Yes | |
| H 26 | Elaine Harvey (R) | Yes | |
| S 20 | Gerald E. Geis (R) | Yes | |
| H 27 | Debbie Hammons (D) | Yes | |
| H 28 | Lorraine Quarberg (R) | Yes | |
| Casper-Area Legislators | House 3rd 2/1/05 | Senate 3rd 2/28/05 |
|
| S 27 | John Barrasso (R) | Yes | |
| H 35 | Roy Cohee (R) | Yes | |
| H 36 | Gerald Gay (R) | Yes | |
| S 28 | Kit Jennings (R) | Yes | |
| H 56 | Tom Walsh (R) | Yes | |
| H 57 | Thomas A. Lockhart (R) | Excused | |
| S 29 | Bill Hawks (R) | Yes | |
| H 37 | Steve Harshman (R) | Yes | |
| H 59 | Mary Gilmore (D) | Yes | |
| S 30 | Charles K. Scott (R) | Yes | |
| H 38 | Bob Brechtel (R) | Yes | |
| H 58 | Ann Robinson (D) | Yes | |
| Cheyenne-Area Legislators | House 3rd 2/1/05 | Senate 3rd 2/28/05 |
|
| S 4 | Tony Ross (R) | No | |
| H 7 | Doug Samuelson (R) | Yes | |
| H 41 | Becket Hinckley (R) | Yes | |
| S 5 | John Hanes (R) | Yes | |
| H 8 | Larry Meuli (R) | Yes | |
| H 42 | Pete Illoway (R) | Yes | |
| S 6 | Wayne H. Johnson (R) | Yes | |
| H 9 | Bryan Pedersen (R) | Yes | |
| H 10 | Rodney "Pete" Anderson (R) | Yes | |
| S 7 | Kathryn Sessions (D) | Yes | |
| H 11 | Wayne Reese (D) | Yes | |
| H 43 | Dan Zwonitzer (R) | Yes | |
| S 8 | E. Jayne Mockler (D) | Yes | |
| H 12 | Layton Morgan (D) | Yes | |
| H 44 | Floyd Esquibel (D) | Yes | |
| Gillette-Area Legislators | House 3rd 2/1/05 | Senate 3rd 2/28/05 |
|
| S 23 | John Hines (R) | Yes | |
| H 31 | Thomas E. Lubnau II (R) | Yes | |
| H 52 | Burke Jackson (R) | Yes | |
| S 24 | Michael Von Flatern (R) | No | |
| H 32 | Jeff Wasserburger (R) | Yes | |
| H 53 | Frank Latta (R) | Yes | |
| Lander/Riverton-Area Legislators | House 3rd 2/1/05 | Senate 3rd 2/28/05 |
|
| S 25 | Cale Case (R) | No | |
| H 33 | W. Patrick Goggles (D) | Yes | |
| H 54 | Del McOmie (R) | Yes | |
| S 26 | Robert A. Peck (R) | Yes | |
| H 34 | Frank Philp (R) | Yes | |
| H 55 | David Miller (R) | Yes | |
| Northeast/East Central WY Legislators | House 3rd 2/1/05 | Senate 3rd 2/28/05 |
|
| S 1 | C.L. Townsend (R) | Yes | |
| H 1 | Mark Semlek (R) | Yes | |
| H 2 | Ross Diercks (D) | Yes | |
| S 2 | Jim Anderson (R) | Yes | |
| H 5 | James C. Hageman (R) | Yes | |
| H 6 | Dave Edwards (R) | Yes | |
| S 3 | Curt Meier (R) | Yes | |
| H 3 | Deborah Alden (R) | Yes | |
| H 4 | Edward A. Buchanan (R) | Yes | |
| Sheridan-Area Legislators | House 3rd 2/1/05 | Senate 3rd 2/28/05 |
|
| S 21 | Bruce Burns (R) | No | |
| H 29 | Jerry Iekel (R) | Yes | |
| H 51 | Rosie Berger (R) | Yes | |
| S 22 | John Schiffer (R) | No | |
| H 30 | Jack Landon (R) | Yes | |
| H 40 | Doug Osborn (R) | Yes | |
| South Central WY Legislators | House 3rd 2/1/05 | Senate 3rd 2/28/05 |
|
| S 9 | Mike Massie (D) | No | |
| H 13 | Jane Warren (D) | Yes | |
| H 45 | Kevin A. White (R) | Yes | |
| S 10 | Phil Nicholas (R) | No | |
| H 14 | Kermit C. Brown (R) | Yes | |
| H 46 | James Slater (R) | Yes | |
| S 11 | Bill Vasey (D) | Yes | |
| H 15 | George Bagby (D) | Yes | |
| H 47 | Kurt Bucholz (R) | Excused | |
| Southwest WY Legislators | House 3rd 2/1/05 | Senate 3rd 2/28/05 |
|
| S 12 | Rae Lynn Job (D) | Yes | |
| H 48 | Marty Martin (D) | Yes | |
| H 16 | Pete Jorgensen (D) | Yes | |
| S 13 | Tex Boggs (D) | Yes | |
| H 17 | Stephen Watt (R) | Yes | |
| H 60 | Bill Thompson (D) | Yes | |
| S 14 | Stan Cooper (R) | Yes | |
| H 18 | Mick Powers (R) | Yes | |
| H 39 | John Hastert (D) | Yes | |
| S 15 | Ken Decaria (D) | Yes | |
| H 19 | Owen Petersen (R) | Yes | |
| H 49 | Bruce Barnard (R) | Yes | |
| West Central WY Legislators | House 3rd 2/1/05 | Senate 3rd 2/28/05 |
|
| S 16 | Pat Aullman (R) | Yes | |
| H 20 | Kathy Davison (R) | Yes | |
| H 21 | Randall Luthi (R) | Yes | |
| S 17 | Grant Larson (R) | Yes | |
| H 22 | Monte Olsen (R) | Yes | |
| H 23 | Keith Gingery (R) | Yes | |
See Southwest Region for H 16 and S 12 | |||