This bill amends current sales and use tax laws in Wyoming to provide exemptions for the sales and purchases of firearms, ammunition, and archery equipment. Specifically, it adds new subparagraphs to W.S. 39-15-105 and W.S. 39-16-105, which outline the exemptions. Under these amendments, sales of firearms and ammunition, as well as archery equipment—which includes bows, crossbows, arrows, bolts, arrow points, and broadheads—will be exempt from excise tax. Definitions for "ammunition" and "firearm" are referenced from W.S. 6-8-403.

The bill stipulates that these exemptions will apply to sales and purchases made on or after July 1, 2025, and it will take effect on the same date. This legislative change aims to provide economic incentives related to the purchase of these specific items.

Statutes affected:
Introduced: 39-15-105, 39-16-105
Engrossed: 39-15-105, 39-16-105