Rep. J.T. Larson

Maddy summaryThis bill eliminates the state sales tax on firearms and ammunition purchased in Wyoming. It creates a new tax exemption for these items under existing sales and use tax laws, effective July 1, 2025. The exemption applies to all buyers purchasing firearms or ammunition subject to Wyoming's tax code, directly affecting consumers and retailers selling these products. The change removes a financial cost at the point of sale but does not alter firearm ownership laws or definitions.

Maddy summaryHB 124 repeals the excise tax on malt beverages (like beer) in Wyoming, removing a tax of $0.005 per liter that previously applied to beer sales. It also adjusts limits for personal importation of malt beverages, allowing individuals to bring in up to five (5) gallons for personal use without paying state taxes. The bill directly affects beer wholesalers, retailers, and consumers who import beer for personal use. Key changes include removing the tax collection requirement for malt beverages and updating importation rules, effective July 1, 2025. The bill does not change taxes on wine or distilled spirits.

Maddy summaryHB 161 would impose a severance tax on hydrogen production in Wyoming, specifically targeting hydrogen separated from ground water. It sets two tax rates: 3% for hydrogen from "by-product water" (as defined in existing law) and 6% for all other hydrogen production. The tax would be calculated based on the fair market value of the hydrogen, similar to how natural gas is taxed, and collected by the state department. The bill, which died in committee in March 2025, would have taken effect July 1, 2025, but is not currently law.

Maddy summaryHB 276 requires Wyoming county sheriffs to negotiate written agreements with the U.S. Attorney General to enforce federal immigration laws, including detaining individuals for immigration purposes. County sheriffs must report annually on agreement status to the Wyoming Attorney General, who then reports to a legislative committee, with counties failing to pursue agreements losing eligibility for certain law enforcement funds. This bill directly affects all Wyoming county sheriffs and their counties, mandating specific cooperation with federal immigration enforcement under 8 U.S.C. § 1357(g).

Maddy summaryHB 162 would authorize and regulate online casino-style games (like poker or blackjack) in Wyoming, allowing licensed operators to offer these games via mobile apps or websites. It requires operators to verify players are physically in Wyoming (or a permitted state) using geolocation technology and sets rules for revenue collection, distribution, and security. The bill explicitly excludes tribal gaming on reservations, fantasy sports, and lotteries from its regulations. The Wyoming Gaming Commission would enforce these rules and impose criminal penalties for violations. (Note: This bill died in committee in March 2025 and is not law.)

Maddy summaryHB 126 repeals a sales tax on services that repair, alter, or improve tangible personal property (like car repairs or home renovations) in Wyoming. This directly affects businesses providing these services and their customers, who will no longer pay this tax on such work. The bill amends tax code sections to remove the tax requirement for these services, while keeping sales tax on digital products separate. The repeal takes effect July 1, 2025, with the Department of Revenue required to adopt implementing rules by that date.

Maddy summaryThis bill creates the Wyoming Generational Investment Account (WGIA), a permanent trust fund for state investments. Starting July 1, 2025, it requires annual transfers of $100 million from the legislative stabilization reserve into the WGIA. Funds must be invested to mirror an 85% private equity/15% private credit portfolio, with earnings from each transfer locked in for 30 years. After 30 years, 37.5% of investment earnings from each transfer must be deposited into the state's general fund, while the remainder stays invested in the WGIA. (SF 197)

Maddy summaryThis bill (SF 146) amends Wyoming's Consumer Rental-Purchase Agreement Act to modernize rules for agreements where consumers rent property (like furniture or electronics) with an option to purchase. It directly affects consumers entering these agreements and merchants offering them in Wyoming, including those using digital platforms. Key provisions require clear written disclosures about termination rights and mandatory liability damage waiver disclaimers (printed in bold 10-point type or equivalent digital format), allow agreements to be signed digitally with consumer consent, and define terms like "online presence" and "independent third-party retailer location." The bill also specifies how notices must be delivered (e.g., email with consent) and prohibits misleading terms in waiver contracts. It is currently proposed legislation (introduced January 2025), not yet enacted.

Maddy summarySF 151 amends Wyoming's rules for distributing monthly ad valorem taxes collected from mineral production. It requires county treasurers to distribute these taxes by the 10th day of the following month, except for taxes collected after final reconciliation. Crucially, it prohibits distributing taxes to government entities that don't levy taxes under specific statutes (W.S. 39-13-104(k)), and mandates holding such taxes until reconciliation is complete. This bill directly affects county treasurers and local governments receiving mineral tax revenue, effective July 1, 2025.

Maddy summaryHB 42 requires all surgical abortion facilities in Wyoming to obtain a separate license as an ambulatory surgical center, with facilities performing three or more first-trimester abortions monthly or one or more second/third-trimester abortions annually subject to this rule. It mandates that physicians performing surgical abortions must be state-licensed, have hospital admitting privileges within 10 miles of the facility, and report each procedure to the health department. Violations carry penalties: misdemeanor fines up to $1,000 per day for unlicensed facilities, and felony charges (1-14 years imprisonment) for unlicensed providers performing abortions. The bill defines "surgical abortion" as procedures using instruments or devices to terminate pregnancy with intent to cause fetal death, excluding exceptions like ectopic pregnancy treatment or miscarriage care.