Wyoming Utility Sales Tax Exemption

Manufacturers and industrial processors with facilities located in Wyoming, may be eligible for a utility tax exemption. Wyoming offers an exemption from state and local sales tax on the purchase of electricity, natural gas, and water used in qualifying production activities. This tax exemption is authorized by W.S. 39-15-105 (a)(iii)(D).

Exemption Language of W.S. 39-15-105 (a)(iii)(D)

"Sales of power or fuel to a person engaged in manufacturing, processing, or agriculture when the same is consumed directly in manufacturing, processing, or agriculture."

Utility Study Requirement for Exemption Qualification

Wyoming provides that exempt purchases of power or fuel must be separately accounted for by separate metering, storage, or engineered calculation. Therefore, the most practical option is a detailed utility study listing every piece of equipment and appliance (production and non-production) that uses the utility and the annual consumption of each. Failure to properly calculate or classify utility usage is cause for denial of the exemption.

Wyoming Statute of Limitations on Tax Refund

3 years

State Sales Tax Rate: 4%

Average Local Sales Tax Rate: 1.34%

Helpful Resources

Wyoming Utility Exemption Certificate: Wyoming Exemption Certificate

Wyoming Utility Exemption Statute/Rule: W.S. 39-15-105 (a)(iii)(D)

Wyoming Claim Form for Tax Refund: N/A