2010
Are renewable energy systems exempt from sales tax in Wyoming?
In 2003, under HB 188, the Wyoming legislature added sales of equipment used to generate electricity from renewable resources to the list of types of sales or leases which are exempt from the state excise tax. The exemption is limited to the acquisition of equipment used in a project to make it operational up to the point of interconnection with an existing transmission grid. Equipment eligible for the exemption includes wind turbines, generating equipment, control and monitoring systems, power lines, substation equipment, lighting, fencing, pipes and other equipment for locating power lines and poles. Equipment not eligible for the exemption includes tools and other equipment used in construction of a new facility, contracted services required for construction and routine maintenance activities and equipment utilized or acquired after the project is operational. This exemption will be repealed on June 30, 2008.
Wyoming interprets its sales tax exemption statutes narrowly. If there are questions as to whether equipment qualifies for exemption, written inquiries for determinations are encouraged.
Go to www.solar-estimate.org
