Wyoming § 39-14-105 Exemptions

Wyoming Statutes

§ 39-14-105 — Exemptions

Wyoming·Title 39 Taxation and Revenue·Ch. 14 MINE PRODUCT TAXES·Art. 1 COAL

(a)Coal has no value and is exempt from taxation if it is consumed prior to sale for the purpose of treating or processing coal produced from the same mine.

(b)Repealed by Laws 2016, ch. 16, § 2.

(c)Repealed by Laws 2016, ch. 16, § 2.

(d)Repealed By Laws 2008, Ch. 44, § 2.

(e)Surface coal transported to market outside of North America using a coal export terminal located in Canada or Mexico is exempt from the severance taxes imposed by W.S. 39-14- 104(a)(iii) and (v). The taxpayer shall submit all information and documentation as specified by the department to determine the taxpayer's qualification for the exemption. This subsection is repealed effective July 1, 2030 or upon the export in any calendar year through United States coal export terminals to markets outside of North America

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(a) Coal has no value and is exempt from taxation if it is
consumed prior to sale for the purpose of treating or processing
coal produced from the same mine.
(b) Repealed by Laws 2016, ch. 16, § 2.
(c) Repealed by Laws 2016, ch. 16, § 2.
(d) Repealed By Laws 2008, Ch. 44, § 2.
(e) Surface coal transported to market outside of North
America using a coal export terminal located in Canada or Mexico
is exempt from the severance taxes imposed by W.S. 39-14-
104(a)(iii) and (v). The taxpayer shall submit all information
and documentation as specified by the department to determine
the taxpayer's qualification for the exemption. This subsection
is repealed effective July 1, 2030 or upon the export in any
calendar year through United States coal export terminals to
markets outside of North America of a combined ten million
(10,000,000) tons of surface coal subject to the tax as
determined by the department of revenue and certified to the
governor, whichever is sooner.