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WY

Wyoming Data Center Sales Tax Exemption

Wyoming offers a sales and use tax exemption for qualifying large data center projects and equipment.

About this program

Wyoming provides a sales and use tax exemption for qualifying data centers that meet statutory investment and employment requirements. The incentive is intended to attract data center investment and can apply to eligible purchases of equipment, power infrastructure, and related qualifying property. Businesses must satisfy Wyoming Department of Revenue requirements and document eligible investment and use.

Eligibility

Qualified data center operators making eligible investments in Wyoming and meeting statutory requirements for the data center sales tax exemption.

Requirements

  • Project must be a qualifying data center in Wyoming.
  • Applicant must meet minimum investment and employment requirements established by state law.
  • Purchases must be eligible data center equipment or related qualifying property.