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Committee reopens data‑center exemption discussion, industry offers jobs and revenue estimates and supports reporting that mirrors other states
Summary
After hearing industry, utility and local officials, the committee pressed for better reporting on data‑center exemptions and impacts. Witnesses described what items are exempt, what is not, and offered to provide economic and jobs data; utilities said large‑customer contracts are structured to protect ratepayers.
The Revenue Committee held an extended information session on sales‑and‑use tax exemptions for data centers and the absence of reliable public data about the exemptions' fiscal impact.
Josh Dorel, CEO of the Wyoming Business Council, explained the certification pathway: a data center applies to the Council, receives a certification letter and files with the Department of Revenue to claim the exemption. He described two historical tiers tied to investment levels (the statute uses a tier that referenced $5 million and $50 million thresholds) and said Tier 1 exempted computer equipment, servers and software while Tier 2 exemption coverage also included uninterruptible power supplies, backup generation, specialized HVAC and air‑quality control equipment. "You could think of...…
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