HB 145 — Removing triple taxation for resident EV drivers.
Last action — Governor Signed HEA No. 0033
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✓Introduced
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✓In Committee
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✓Passed House
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✓Passed Senate
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced February 10, 2026. Enacted.
Signed by Governor Mark Gordon (Republican) on March 08, 2026.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Enacted
Current position in the legislative process.
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3 sponsors
1 primary, 2 co-sponsors signed on.
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Bipartisan support
Sponsored across 2 parties (2 R · 1 D) — cross-party backing.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
Summary
This act amends the collection and process for alternative fuel taxes (taxes that are imposed on fuels other than gasoline and diesel that are used to power a vehicle, including electricity), including replacing all monthly deadlines for returns, reports, payments, and refunds with deadlines as determined by the Wyoming Department of Transportation. This act imposes a license tax of three and one-half cents ($.035) per kilowatt hour on all electric energy sold or dispensed for sale or use in this state for charging a plug-in hybrid electric vehicle (a vehicle that uses both electricity and gasoline or diesel for power) or an all-electric vehicle (a vehicle that only uses electricity for power) at a direct current fast charging station. This act requires every person who sells or offers to sell to the retail trade electricity at a direct current fast charging station for use in motor vehicles to conspicuously display the price per kilowatt hour, including all applicable taxes. This act exempts sales of alternative fuels from sales taxation, including sales of electricity at direct current fast charging stations. This act amends the annual decal fee for all-electric vehicles from two hundred dollars ($200.00) to one hundred dollars ($100.00) and imposes an annual decal fee of fifty dollars ($50.00) for plug-in hybrid vehicles.
Bill Text
What changed in the latest version
388 added · 306 removedPlain-language change summary
The updated version of HB 145 includes the addition of a new tax structure for electricity used by electric vehicles, establishes a refund option for taxpayers regarding the license tax, and reduces the annual fee for plug-in hybrid vehicles. It aims to simplify the tax system for alternative fuel usage while preventing multiple taxes from being applied to the same vehicles. These changes are significant because they make owning electric and hybrid vehicles more affordable and encourage the transition to cleaner energy alternatives.
SORIGINAL TATE OF W YOMING 26LSO-0298 HOUSE ENGROSSED BILL NO.
HB0145 RemovingENROLLED tripleACT taxationNO. for resident EV drivers.
Sponsored33, by:HOUSE OF REPRESENTATIVES SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION AN ACT relating to taxation and revenue;
Representative(s) Yin and Andrew and Senator(s) Pappas A BILL for AN ACT relating to taxation and revenue;
authorizing taxpayers to receive a license tax refund for electricity purchased;
1 HB0145 STATE OF WYOMING 26LSO-0298 Section 1.
31-3-102(a)(xxiii) and by creating a new paragraph (xxiv), 39-15-105(a)(v) by creating a new subparagraph (E), 39-17-301(a)(iii), (iv), (vii), (xiii), (xvi), (xxv), (xxviii), (xxxviii), (xlviii) and by creating new paragraphs (l) through (lii), 39-17-303(a) by creating a new paragraph (iii), (c) and by creating new paragraphs (ii) and (iii), 39-17-304(a)(intro) and by creating a new paragraph (iv), 39-17-307(a)(i)(A)39-17-307(a)(i) through (C),(iv), (E),(b)(i) (F),and (ii),(iii), (iii)39-17-308(c)(ii) and (iv)(A)39-17-309(c)(i), (ii) and 39-17-309(c)(iv) by creating a new paragraph (vii) are amended to read:
39-17-301(a)(xxxviii) 39-17-301(a)(l) .........$200.00.$200.00 $100.00 (xxiv) An annual decal that shall include the bucking horse and rider emblem for a plug-in hybrid HB0145ORIGINAL STATEHOUSE OFENGROSSED WYOMINGBILL 26LSO-0298NO. electric vehicle as defined in W.S.
39-17-301(a)(xxxviii)...............................$100.00HB0145 4ENROLLED 39-15-105.ACT NO.
33, HOUSE OF REPRESENTATIVES SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION electric vehicle as defined in W.S.
39-17-301(a)(xxxviii)...............................
$50.00 39-15-105.
6 (a) The following sales or leases are exempt from the excise tax imposed by this article:
9 (v) For the purpose of exempting sales of services and tangible personal property which are alternatively taxed, the following are exempt:
(iii) "Alternative fuels" includes pure methanol, ethanol and other alcohols, blends of eighty-five percent (85%) or more of alcohol with gasoline, natural gas, liquid fuels produced from natural gas, liquefied HB0145 STATE OF WYOMING 26LSO-0298 petroleum gas or propane, coal-derived liquid fuels, hydrogen, electricity sold or dispensed at a DC fast charging station, pure biodiesel (B100), fuels other than alcohol which are derived from biological materials, renewable diesel and P-Series fuels.
9 (iv) "Billed gallons" means the gallons, gasoline gallon equivalent (GGE), or diesel gallon equivalent (DGE) or kilowatt hours billed to the customer;
(vii)ORIGINAL "BulkHOUSE alternativeENGROSSED fuel"BILL meansNO. thirty-five (35) gallons or more or the gasoline gallon equivalent, or the diesel gallon equivalent, or gasoline gallon equivalent for electricity delivered at one (1) time, excluding alternative fuels delivered into the attached tanks or auxiliary tanks of a licensed motor vehicle;
HB0145 ENROLLED ACT NO.
33, HOUSE OF REPRESENTATIVES SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION (vii) "Bulk alternative fuel" means thirty-five (35) gallons or more or the gasoline gallon equivalent, or the diesel gallon equivalent, or gasoline gallon equivalent for electricity delivered at one (1) time, excluding alternative fuels delivered into the attached tanks or auxiliary tanks of a licensed motor vehicle;
HB0145 STATE OF WYOMING 26LSO-0298 2 (xvi) "Dispenser" means the point of taxation for compressed natural gas, and liquefied natural gas and any other alternative fuel designated by the department.
8 (xxv) "Gasoline gallon equivalent" or "GGE" means the gasoline gallon equivalent applied to nonliquefied compressed natural gas in the amount of five and sixty-six hundredths (5.66) pounds of compressed natural gas;.
"Hybrid HB0145 STATE OF WYOMING 26LSO-0298 electric vehicle" does not include an all-electric vehicle or a plug-in hybrid electric vehicle;
4ORIGINAL (xxxviii)HOUSE "Plug-inENGROSSED hybridBILL electricNO. vehicle" means any motor vehicle that uses two (2) or more distinct power sources to move the vehicle and one (1) of which can be recharged from any external source of electricity, including a wall socket, and the electricity stored in the rechargeable battery drives or contributes to drive the wheels of the vehicle.
HB0145 ENROLLED ACT NO.
33, HOUSE OF REPRESENTATIVES SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION (xxxviii) "Plug-in hybrid electric vehicle" means any motor vehicle that uses two (2) or more distinct power sources to move the vehicle and one (1) of which can be recharged from any external source of electricity, including a wall socket, and the electricity stored in the rechargeable battery drives or contributes to drive the wheels of the vehicle.
(l) "All-electric vehicle" means a motor vehicle that uses only electric energy to propel the vehicle, can be recharged from an external source of electricity and can HB0145 STATE OF WYOMING 26LSO-0298 use stored electricity to drive or contribute to driving the wheels of the motor vehicle.
8 (li) "Charge" means to receive and store electric energy;
(lii) "DC (direct current) fast charging station" means a device used to charge a plug-in hybrid electric vehicle or an all-electric vehicle that meets the definition of "DC Level 1," "DC Level 2" or "DC Level 3" as definedORIGINAL inHOUSE StandardENGROSSED J1772BILL ofNO. the SAE International standards and any future updates to those standards, or an equivalent power output level.
HB0145 ENROLLED ACT NO.
33, HOUSE OF REPRESENTATIVES SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION defined in Standard J1772 of the SAE International standards and any future updates to those standards, or an equivalent power output level.
7 HB0145 STATE OF WYOMING 26LSO-0298 (iii) There is levied and shall be collected a license tax on all electric energy sold or dispensed for sale or use in this state for charging a plug-in hybrid electric vehicle or an all-electric vehicle at a DC fast charging station.
7 (c) Taxpayer.
9 (ii) Each dealer dispensing or selling electricity for charging motor vehicles at a DC fast charging station shall collect the license tax imposed by this article and is liable for the entire amount of license taxes imposed.
HB0145 STATE OF WYOMING 26LSO-0298 2 (a) Except as otherwise provided by this section and W.S.
39-17-305, the total tax on alternative fuel used to propel a motor vehicle shall be twenty-four cents ($.24) perORIGINAL gallon.HOUSE ENGROSSED BILL NO.
HB0145 ENROLLED ACT NO.
33, HOUSE OF REPRESENTATIVES SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION per gallon.
(i) On or before the last day of each month:month a date required by department rule:
9 HB0145 STATE OF WYOMING 26LSO-0298 (A) When alternative fuel is purchased to propel a motor vehicle or distributed in Wyoming from a Wyoming licensed supplier, the supplier shall report, using the appropriate equivalency formula, to the department all gallons or kilowatt hours sold in the state during the preceding calendar month and remit all taxes due for alternative fuel sold to an end user;
9 (B) When alternative fuel is purchased out of Wyoming for use, sale or distribution to propel a motor vehicle in Wyoming, the Wyoming licensed supplier shall report, using the appropriate equivalency formula, to the department all gallons or kilowatt hours used, sold or distributed during the preceding calendar month and remit allORIGINAL taxesHOUSE dueENGROSSED underBILL thisNO. article for fuel sold to an end user;
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(C) Each Wyoming licensed supplier with a Wyoming retail location shall report, using the appropriate equivalency formula, to the department all gallons or kilowatt hours of alternative fuel used to propel a motor vehicle during the preceding calendar month and remit taxes HB0145 STATEENROLLED OFACT WYOMINGNO. 26LSO-0298 due under this article for fuel sold to an end user or a retail location;
433, (E)HOUSE EachOF WyomingREPRESENTATIVES licensedSIXTY-EIGHTH distributor,LEGISLATURE importer,OF exporterTHE withSTATE WyomingOF retailWYOMING locationsBUDGET shallSESSION report, using the appropriate equivalency formula, to the department all gallons or kilowatt hours of alternative fuel imported and used to propel a motor vehicle during the preceding calendar month and remit taxes due under this article for fuel sold to an end useruser; or a retail location;
(C) Each Wyoming licensed supplier with a Wyoming retail location shall report, using the appropriate equivalency formula, to the department all gallons or kilowatt hours of alternative fuel used to propel a motor vehicle during the preceding calendar month and remit taxes due under this article for fuel sold to an end user or a retail location;
(D) When alternative fuel is purchased in Wyoming from a Wyoming licensed refiner, the refiner shall report, using the appropriate equivalency formula, to the department all gallons used, sold or distributed during the preceding calendar month and remit all taxes due for fuel sold to an end user;
(E) Each Wyoming licensed distributor, importer, exporter with Wyoming retail locations shall report, using the appropriate equivalency formula, to the department all gallons or kilowatt hours of alternative fuel imported and used to propel a motor vehicle during the preceding calendar month and remit taxes due under this article for fuel sold to an end user or a retail location;
(ii)ORIGINAL EachHOUSE personENGROSSED transporting,BILL conveyingNO. or bringing alternative fuel used to propel a motor vehicle into this state for sale, use or distribution in this state shall furnish the department a verified statement showing HB0145 STATE OF WYOMING 26LSO-0298 the number of gallons or kilowatt hours, using the appropriate equivalency formula, of alternative fuel delivered during the month preceding the report, the name of the person to whom the delivery was made and the place of delivery;
7HB0145 (iii)ENROLLED EachACT personNO. who exports alternative fuel from this state shall report the number of gallons or kilowatt hours exported, using the appropriate equivalency formula, the destination state and the name of the person to whom exported;
(iv)33, OnHOUSE OF REPRESENTATIVES SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION (G) Any person acquiring biodiesel (B100), ethanol or beforeother alcohols, methanol, butane or other blending components to blend with gasoline, diesel or alternative fuels shall report to the lastdepartment dayall gallons of eachbiodiesel month:(B100) ethanol or other alcohols, and methanol, butane or other blending components, purchased and blended during the preceding calendar month any period as required by department rule and remit all additional taxes due.
(A)(ii) Each dealer,person whotransporting, isconveying notor licensedbringing asalternative afuel distributor,used shallto submitpropel a statementmotor tovehicle theinto departmentthis state for sale, use or distribution in athis formatstate requiredshall byfurnish the department a verified statement showing the number of gallons,gallons gasolineor gallon equivalent, kilowatt hourshours, orusing dieselthe gallonappropriate equivalentequivalency formula, of alternative fuel acquired,delivered during the personmonth whoany suppliedperiod theas alternativerequired fuelby anddepartment therule totaland gallons,preceding kilowattthe hoursreport, orthe gallonname equivalentsof soldthe orperson dispensedto duringwhom the precedingdelivery calendarwas monthmade and remit any taxes due if the pointplace of taxationdelivery; is at the dispenser;
HB0145(iii) STATEEach OFperson WYOMINGwho 26LSO-0298exports 2alternative 39-17-309.fuel from this state shall report the number of gallons or kilowatt hours exported, using the appropriate equivalency formula, the destination state and the name of the person to whom exported;
(iv) On or before the last day of each month a date required by department rule:
(A) Each dealer, who is not licensed as a distributor, shall submit a statement to the department in a format required by the department showing the number of gallons, gasoline gallon equivalent, kilowatt hours or diesel gallon equivalent of alternative fuel acquired, the ORIGINAL HOUSE ENGROSSED BILL NO.
HB0145 ENROLLED ACT NO.
33, HOUSE OF REPRESENTATIVES SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION person who supplied the alternative fuel and the total gallons, kilowatt hours or gallon equivalents sold during the preceding calendar month or dispensed and remit any taxes due if the point of taxation is at the dispenser;
(B) Each distributor or importer shall, if applicable, submit a statement to the department in a format required by the department for the preceding calendar month for the purpose of obtaining a refund from the department for taxes paid pursuant to this section.
(b) Payment.
The following shall apply:
(i) On or before the last day of each month a date required by department rule, every supplier, refiner, terminal operator, importer and dealer shall pay to the department all license taxes imposed by this article which are due based upon the statement submitted under W.S.
39-17-307(a)(i).
Payment may be made by electronic funds transfer;
(iii) A distributor or importer who owns a bulk plant in this state may take a shrinkage credit of one percent (1%) on gross gallons, if applicable, of bulk alternative fuel purchased directly from a terminal and delivered in this state for use, sale or distribution.
This credit may be claimed on the monthly any tax return required by department rule.
A distributor or importer who does not own a bulk plant, but owns retail locations and distributes alternative fuel to those locations only shall be entitled to the shrinkage credit on gross gallons, if applicable, of bulk alternative fuel delivered.
The shrinkage credit may not apply to some alternative fuels.
The department shall promulgate rules which specify the ORIGINAL HOUSE ENGROSSED BILL NO.
HB0145 ENROLLED ACT NO.
33, HOUSE OF REPRESENTATIVES SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION applicability of the credit and provide an application process for the credit.
39-17-308.
Enforcement.
(c) Penalties.
The following shall apply:
(ii) If any person fails or refuses to file the monthly a statement as required by department rule and remit the tax as provided by W.S.
39-17-307(a)(i), the department shall make a statement for that person from the best information available and from such statement shall determine the amount of license taxes required to be paid and add thereto a penalty of ten percent (10%) of the taxes due.
The department shall notify the delinquent taxpayer of the total amount due by serving written notice upon such person personally or by United States mail to the last known address as shown on the records of the department.
If the delinquent taxpayer proves to the department that the delinquency was due to a reasonable cause, the department shall waive the penalty provided in this paragraph.
If the delinquent taxpayer after receiving the statement prepared by the department later renders to the department a true statement covering the same calendar month period, the department shall use such statement, adding the penalty of ten percent (10%) and interest of one percent (1%) per month on the license taxes from the due date until payment.
The penalty shall be waived by the department upon satisfactory written proof the delinquency was due to a reasonable cause;
39-17-309.
4 (c) Refunds.
6ORIGINAL (vii)HOUSE LicenseENGROSSED taxesBILL paidNO. on purchases of electricity from a DC (direct current) fast charging station in this state for purposes of charging a plug-in hybrid electric vehicle or an all-electric vehicle are subject to a refund as provided by this paragraph.
AnyHB0145 ownerENROLLED ofACT aNO. plug-in hybrid electric vehicle or an all-electric vehicle registered in this state during the calendar year that the electricity purchases were made shall be entitled to a refund of the license tax paid on those electricity purchases provided that the refund for a plug-in hybrid electric vehicle shall not exceed one hundred dollars ($100.00) and for an all-electric vehicle shall not exceed two hundred dollars ($200.00).
The33, refundHOUSE requestOF shallREPRESENTATIVES beSIXTY-EIGHTH submittedLEGISLATURE byOF THE STATE OF WYOMING BUDGET SESSION (i) On or before the purchaserlast oneday (1)of timeeach permonth calendara yeardate forrequired purchasesby madedepartment duringrule, theevery precedingdistributor calendarshall, yearif onapplicable, refundsubmit a statement to the department on forms providedfurnished by or in a format required by the department,department alongfor withthe receiptspreceding detailingcalendar kilowattmonth hoursfor purchased and the amountpurpose of licenseobtaining taxa HB0145refund STATEfrom OFthe WYOMINGdepartment 26LSO-0298for paid.taxes paid pursuant to W.S.
The39-17-307(a)(i); refund form and receipts shall be submitted not later than December 31 of the calendar year following the year that the purchases were made.
The(ii) departmentAny mayperson byexporting rulealternative requiremotor vehicle fuel from Wyoming for which the purchaserlicense totax providehas proofbeen ofpaid motoris vehiclesubject registrationto duringa therefund yearof the purchaseslicense weretax made.paid.
8The Sectionrefund 2.request shall be submitted on or before the last day of the month a date required by department rule on forms provided by or in a format required by the department.
The departmentrefund ofrequest transportationis shallinvalid promulgateif allnot rulessubmitted necessarywithin toone implement(1) thisyear act.of the date of purchase;
Section(iv) 3.The department shall by rule promulgated pursuant to W.S.
39-17-302(a) prescribe procedures under which an alternative fuel user who is entitled to at least a two hundred fifty dollar ($250.00) refund of tax under this article for purchases and use of alternative fuel to propel a motor vehicle in any calendar month may apply for and receive the refund at any time after the last day of that month according to a timeline required by the department pursuant to department rule;
Section 2.
The department of transportation and the department of revenue shall promulgate all rules necessary to implement this act.
ORIGINAL HOUSE ENGROSSED BILL NO.
HB0145 ENROLLED ACT NO.
33, HOUSE OF REPRESENTATIVES SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION Section 3.
(END) HB0145Speaker of the House President of the Senate Governor TIME APPROVED:
_________ DATE APPROVED:
_________ I hereby certify that this act originated in the House.
Chief Clerk 12
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Amendments
4 amendments- Amendment HB0145H3001 (3rd reading) - Representative Heiner (Failed) Failed Show changes
- Amendment HB0145HS001 (Standing Committee) - House Transportation, Highways and Military Affairs Committee (Adopted) Adopted Show changes
- Amendment HB0145S2001 (2nd reading) - Senator Rothfuss (Adopted) Adopted Show changes
- Amendment HB0145S3001 (3rd reading) - Senator Rothfuss (Adopted) Adopted Show changes
Click Show changes on an amendment above to see how it modifies the bill.
Action History
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Governor Signed HEA No. 0033
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Assigned Chapter Number 92
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H Received for Concurrence
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H Concur:Passed 60-0-2-0-0
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Assigned Number HEA No. 0033
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H Speaker Signed HEA No. 0033
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S President Signed HEA No. 0033
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S 3rd Reading:Passed 18-13-0-0-0
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S COW:S Bill Reconsideration Motion Passed by Roll Call 18-12-1-0-0
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S COW:Passed 18-12-1-0-0
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S 2nd Reading:Passed
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S COW:Failed 13-16-2-0-0
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S08 - Transportation:Recommend Do Pass 4-1-0-0-0
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S Placed on General File
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:Refer to S08 - Transportation
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S Received for Introduction
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S Introduced and Referred to S03 - Revenue
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H 3rd Reading:Passed 46-12-4-0-0
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H 3rd Reading:Laid Back
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H COW:Passed
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H 2nd Reading:Passed
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H08 - Transportation:Recommend Amend and Do Pass 7-0-1-1-0
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H Placed on General File
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H Introduced and Referred to H08 - Transportation 57-1-4-0-0
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Bill Number Assigned
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H Received for Introduction
Sponsors
- Stephan Pappas · Cosponsor
- Mike Yin · Primary
- Ocean Andrew · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 2 co-sponsors · 90 not signed on
Sponsors (1)
- Mike Yin Democrat
Co-sponsors (2)
- Stephan Pappas Republican
- Ocean Andrew Republican
Not signed on (90)
90 members have not signed on to this bill.
Show all 90 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- What does HB 145 do?
- This act amends the collection and process for alternative fuel taxes (taxes that are imposed on fuels other than gasoline and diesel that are used to power a vehicle, including electricity), including replacing all monthly deadlines for returns, reports, payments, and refunds with deadlines as determined by the Wyoming Department of Transportation. This act imposes a license tax of three and one-half cents ($.035) per kilowatt hour on all electric energy sold or dispensed for sale or use in this state for charging a plug-in hybrid electric vehicle (a vehicle that uses both electricity and gasoline or diesel for power) or an all-electric vehicle (a vehicle that only uses electricity for power) at a direct current fast charging station. This act requires every person who sells or offers to sell to the retail trade electricity at a direct current fast charging station for use in motor vehicles to conspicuously display the price per kilowatt hour, including all applicable taxes. This act exempts sales of alternative fuels from sales taxation, including sales of electricity at direct current fast charging stations. This act amends the annual decal fee for all-electric vehicles from two hundred dollars ($200.00) to one hundred dollars ($100.00) and imposes an annual decal fee of fifty dollars ($50.00) for plug-in hybrid vehicles.
- Who sponsors HB 145?
- HB 145 is sponsored by Stephan Pappas (Republican), Mike Yin (Democrat), and Ocean Andrew (Republican).
- What is the current status of HB 145?
- This bill has been enacted into law. Introduced February 10, 2026. Enacted.
- Where can I track HB 145?
- Track HB 145 free on One Click Politics — get push/email alerts when it moves.
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