Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Tax Policy Firearms topic
No spam. Unsubscribe anytime.
Senate panel advances bill to remove Wyoming sales tax on firearms and ammunition after prolonged debate
Summary
Senate File 58, which would exempt firearms and ammunition from Wyoming sales tax and broadened by an amendment to include archery equipment, passed the Committee of the Whole following extended floor discussion about fiscal impacts, federal excise taxes and public policy implications.
Senate File 58, a proposal to eliminate the state sales tax on firearms and ammunition, advanced from the Committee of the Whole after extended debate and adoption of a committee amendment Jan. 24, 2025.
Senator Olson, sponsor of the bill, said the measure would remove the sales-tax barrier to firearm ownership and send a pro‑Second Amendment signal that could attract manufacturers. "Owning a firearm…is a fundamental right," he said, adding the measure would make firearms and ammunition more affordable for Wyoming residents.
Opponents raised fiscal concerns and questioned the size of the expected revenue loss. Senator McEwen and others noted that removing sales tax on firearms would reduce state and local sales-tax revenue and urged caution, citing other pending tax-exemption proposals under consideration. Senator Ralphies asked for an updated fiscal estimate; the sponsor noted the most recent fiscal estimate available dated from 2013 and that current sales figures were not available, but the sponsor and supporters argued the fiscal effect would be modest.
Senators also discussed interaction with federal excise taxes, including the Pittman‑Robertson excise tax on firearms and ammunition. Senator Hicks stated manufacturers and importers pay federal excise taxes, and those federal collections would not be affected by the state sales‑tax exemption.
A Committee of the Whole amendment expanded the exemption to include archery equipment (bows, crossbows, arrows and bolts). The amendment passed after floor debate. Senators also discussed potential indirect economic effects — for example, increased in‑state sales of accessories and sporting goods — and whether the change would encourage cross‑border purchases.
After adopting the committee and committee‑of‑the‑whole amendments, the Committee of the Whole gave the bill a favorable recommendation; the bill now proceeds to further floor consideration.
