Sales Tax Exemption on Renewable Technologies
The Wyoming legislature has added sales of equipment used to generate electricity from renewable resources to the list of types of sales, purchases and leases which are exempt from the state excise tax. The exemption is limited to the acquisition of equipment used in a project to make it operational up to the point of interconnection with an existing transmission grid. Equipment eligible for the exemption includes wind turbines, generating equipment, control and monitoring systems, power lines, substation equipment, lighting, fencing, pipes and other equipment for locating power lines and poles. Equipment not eligible for the exemption includes tools and other equipment used in construction of a new facility, contracted services required for construction and routine maintenance activities and equipment utilized or acquired after the project is operational. This exemption has been to extended to June 30, 2012. Wyoming interprets its sales tax exemption statutes narrowly. Contact: Wyoming Department of Revenue, Excise Tax Division, Herschler Bldg, 2nd Floor West, 122 West 25th Street, Cheyenne, WY 82002-0110; 307-777-5293; http://revenue.state.wy.us/
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