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House debate fails to extend manufacturing sales-tax exemption sunset
Summary
On Jan. 20, 2025, the Wyoming House debated a second‑reading amendment to extend the sunset on a manufacturing sales and use tax exemption; the amendment failed on a roll-call vote, 28‑31 (3 excused).
Representative Styvar offered a second‑reading amendment to House Bill 11 that would restore a sunset date for the manufacturing sales and use tax exemption and set that sunset 15 years out (changing the statutory expiration year to 2042). The amendment was debated at length on the House floor and failed after a roll‑call division.
The amendment's proponent, Representative Styvar, said the change would preserve legislative review and allow future legislatures to reexamine the exemption. Opponents, led by Representative Larson, argued removing the sunset provided multi‑decade certainty needed to attract manufacturing investment. Several members — including Representatives Feiler, Wiley and Larson Lloyd — said firms often plan 10–25 years ahead and that eliminating the sunset had been intended to give certainty to industry.
Representative Harshman and others urged more study of who benefits from the exemption, noting a 2023 report that showed limited participation in a required survey and that the available data suggested the exemption cost roughly $65,000 per job based on limited reporting. Representative Feiler and others argued small, local manufacturers also rely on the exemption to avoid what they described as a “double tax” on inputs and finished goods.
Following debate, the House called a division because the voice vote was unclear, then conducted a roll call. The clerk recorded 28 ayes and 31 nays, with three members excused; the amendment failed. House Bill 11 was later ordered to third reading.
Votes and formal actions are limited to the motion on amendment number 1 to House Bill 11; no final passage vote on the bill is recorded in the provided transcript.
Representative Styvar moved second‑reading amendment 1 to House Bill 11, describing the change as replacing indefinite language with a 15‑year sunset (2042). The motion drew sustained floor debate from both supporters and opponents and concluded with the roll‑call tally that defeated the amendment.
The debate included requests for more robust interim committee review of exemptions and repeated calls to examine which businesses actually receive the benefit. Several speakers urged that, regardless of the sunset decision, the Legislature should study the exemption's scope in committee.
House action: the amendment failed on a roll call (28 ayes, 31 no, 3 excused). The bill remained on the calendar and was ordered for third reading.
