Wyoming Data Center Tax Policy

Wyoming’s data-center tax policy centers on a sales-tax exemption for qualifying equipment and infrastructure, created to make the state more competitive for large technology investments.

The exemption’s scope and reporting have drawn scrutiny, including a 2021 repeal effort and estimates of revenue not captured in state tax collections. Lawmakers have also considered changing how data centers are classified for property-tax purposes and improving records of exempt purchases. Together, these issues raise questions about how Wyoming balances economic-development incentives with fiscal accountability.