Scope
W.S. 39-15-105(a)(viii)(S) exempts from Wyoming sales tax the sales price of qualifying computer equipment and software, and of uninterruptible power supplies, backup generators and specialized cooling and air-quality equipment, bought or rented by a data processing services center when annual qualifying purchases exceed $2 million, subject to the location, investment, jobs certification and record-keeping conditions in the paragraph.
- Geographic scope
- Wyoming
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Wyoming Legislature
Dates
- Adopted
- No adoption day is recorded
- Effective
- Several dates apply; see the source
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- No sunset sentence was found in the paragraph.
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Wyoming exempts qualifying computer equipment, software and supporting power and cooling equipment bought or rented by a data processing services center from sales tax under Wyoming Statutes section 39-15-105(a)(viii)(S), when the center's qualifying purchases exceed $2 million a year. The purchaser must meet capital investment minimums ($5 million for computer equipment and software, $50 million for power and cooling equipment), obtain Wyoming Business Council certification of job creation, and keep records for the Department of Revenue. The companion use-tax exemption is not separately recorded.
What this does not establish
- The enactment year was not re-opened, so no adoption or effective day is stored.
- The use-tax counterpart in W.S. 39-16-105 is not part of this record.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- No related action is recorded.
Sources
https://wyoleg.gov/statutes/compress/title39.pdf