Wyoming Statutes

§ 39-22-105 — Exemptions

Wyoming·Title 39 Taxation and Revenue·Ch. 22 TAX UPON PRODUCTION OF ELECTRICITY FROM WIND
(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

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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
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