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Effective July 1, 2003, the State of Wyoming has added a sales tax exemption for equipment used to generate electricity from renewable resources, including landfill gas.
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Wyoming
Renewable Energy Sales Tax Exemption
Effective July 1, 2003, the State of Wyoming has added a sales and use tax exemption for equipment used to generate electricity from renewable resources. Applicable renewable resources include wind, solar, biomass, landfill gas, hydro, hydrogen, and geothermal energy. The base sales/use tax rates range from 4 to 6 percent among the 23 counties in Wyoming, or up to 7 percent in resort districts.
The exemption is limited to the acquisition of equipment used to make a project operational up to the point of interconnection with an existing transmission grid, including wind turbines, generating equipment, control and monitoring systems, power lines, substation equipment, lighting, fencing, pipes, and other equipment for locating power lines and poles. The exemption does not apply to tools and other equipment used in construction of a new facility, contracted services required for construction and routine maintenance activities, or equipment utilized or acquired after the project becomes operational.
The sales tax exemption for renewable energy equipment was originally set to expire on June 30, 2008 but was extended to June 30, 2012 through the passage of HB 319 in 2007.
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