Wyoming Statutes

§ 39-22-105 — Exemptions

Wyoming § 39-22-105
JurisdictionWyoming
Title 39Taxation and Revenue
Ch. 22TAX UPON PRODUCTION OF ELECTRICITY FROM WIND

This text of Wyoming § 39-22-105 (Exemptions) is published on Counsel Stack Legal Research, covering Wyoming primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Wyo. Stat. Ann. § 39-22-105 (2026).

Text

(a)No tax shall be imposed upon electricity which is produced from any generating facility owned or operated by the federal government, state of Wyoming or by any county or municipality in this state. No tax shall be imposed upon electricity which is produced for the personal consumption of the producer, including any excess production of electricity that does not exceed five hundred (500) kilowatt hours in any twenty-four (24) hour period.
(b)Electricity produced from a wind turbine shall not be subject to the tax imposed under this chapter until the date three (3) years after the turbine first produced electricity for sale. After such date the production shall be subject to the tax, as provided by W.S. 39-22-103, regardless of whether production first commenced prior to or after Januar

Free access — add to your briefcase to read the full text and ask questions with AI

Nearby Sections

11
§ 39-22-101
Definitions
§ 39-22-102
Administration
§ 39-22-103
Imposition
§ 39-22-104
Taxation rate
§ 39-22-105
Exemptions
§ 39-22-106
Licensing; permits
§ 39-22-108
Enforcement
§ 39-22-109
Taxpayer remedies
§ 39-22-111
Distribution
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Wyoming § 39-22-105, Counsel Stack Legal Research, https://law.counselstack.com/statute/wy/22/39-22-105.