Wyoming has enacted legislation that extends the sunset date for the state’s manufacturing sales and use tax exemption. The exemption’s sunset date, which was previously December 31, 2027, has been extended to December 31, 2042. Per the legislation, until December 31, 2042, the sale or lease of machinery to be used in Wyoming directly and predominantly in manufacturing tangible personal property is exempt. The legislation also repeals provisions for the manufacturing use tax exemption to align with the manufacturing sales tax exemption. The legislation is effective July 1, 2025. (Act 43 (H.B. 11), Laws 2025, effective July 1, 2025)