Data processing services center sales and use tax exemption
In force
Wyo. Stat. Ann. § 39-15-105(a)(viii)(S)
Applies to private
Exempts a data processing services center's purchase or rental of qualifying computer equipment (computers, servers, monitors, storage devices, racking, cabling, and similar peripherals) from sales and use tax where the aggregate qualifying purchase exceeds $2,000,000.00 in a calendar year and the operator has made or will make an initial capital investment of at least $5,000,000.00 in a Wyoming physical location; a second, separate exemption reaches qualifying uninterruptible power supplies, backup generators, and specialized heating, air conditioning, and air-quality-control equipment on the same $2,000,000.00 annual purchase threshold, gated on a higher $50,000,000.00 minimum capital investment.
Both exemptions require certification from the Wyoming Business Council that the operator has created or will create an appropriate number of jobs, and require the operator to accrue and remit the tax if the applicable threshold is not met in a given year. Where more than one entity occupies a shared data-center facility, the entities' purchases are aggregated to test the thresholds.
Wyoming's separate use-tax chapter (former Title 39, Chapter 16) was repealed by 2026 Wyoming Session Laws, chapter 19, so this exemption, and the tax it exempts from, now run through a single combined sales-and-use-tax chapter rather than through a second, parallel use-tax chapter; the statute ties the two purchase categories to distinct historical capital-investment lookback dates, March 5, 2010 for the equipment exemption and April 1, 2011 for the power-and-cooling exemption, without a separate commencement date for the exemption itself.
Source: Full text of law
Wyoming Business Ready Community Program
In force
Wyo. Stat. Ann. §§ 9-12-601 to 9-12-603
Applies to government
Directs the Wyoming Business Council to administer a grant and loan program for a city, town, county, or the Eastern Shoshone or Northern Arapaho tribe to fund infrastructure that promotes economic development, with planning grants and loans capped at 2% of the program's annual appropriation and $100,000.00 per project, subject to a 25% match requirement.
The recipient is a Wyoming local government or tribe, not a data-center operator directly; a community can apply for program funds to build infrastructure (such as water, road, or power extensions) supporting a qualifying private economic-development project, including a data center.
Source: Full text of law