{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-wy-sales-gates-20261025","kind":"incentive_program","subject":"Wyoming sales exemption annual thresholds and certification gates","state_codes":["wy"],"scope":"Statutory strict annual equipment threshold separate from capital investment tiers and jobs certification.","fields":{"status":{"value":"program","source_ids":["wy-title39-current-20261025","wy-data-center-guidance-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"wyoming_sales_basis":{"value":"Conditional sales exemption gates, not individual tax benefits","source_ids":["wy-title39-current-20261025","wy-data-center-guidance-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"equipment_annual_gate":{"value":"Qualifying purchases must exceed2000000dollars in a calendar year for each exemption claimed. Exactly2000000does not meet the statutory exceeds gate.","source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"computer_capital_gate":{"value":"Initial total capital asset investment not less than5000000dollars, or qualifying investment in five years immediately before March5 2010.","source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"support_capital_gate":{"value":"Initial total capital asset investment not less than50000000dollars, or qualifying investment in five years immediately before April1 2011.","source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"computer_scope":{"value":"Purchase or rental of qualifying software and listed computer equipment, transport and housing containers, peripherals, racks, cabling and trays.","source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"support_scope":{"value":"Purchase or rental of qualifying UPS, backup generators, specialized heating and cooling and air quality equipment controlling the computer environment.","source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"location_retention":{"value":"Qualifying equipment maintained and operated at Wyoming physical location until scheduled replacement or end of serviceable life.","source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"jobs_certification":{"value":"Business Council certification that appropriate jobs have been created or will be created, sized to center development. No fixed universal job count stated in selected provision.","source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"agency_roles":{"value":"Business Council certification letter is submitted to Department of Revenue; Revenue determines exemption qualification.","source_ids":["wy-data-center-guidance-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"aggregate_scope":{"value":"For one or more occupying entities, all subdivisionIII requirements demonstrated in aggregate regardless of multiple equipment and building ownerships.","source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"shortfall_remittance":{"value":"Accrue excise tax when applicable annual threshold unmet and remit by end of following January to avoid penalty and interest; separate written records and other compliance requirements also apply.","source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"guidance_boundary":{"value":"Guidance describes2million or larger equipment spending; statute requires exceeding2million. Statutory strict threshold controls this row.","source_ids":["wy-title39-current-20261025","wy-data-center-guidance-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"scope_boundary":{"value":"Selected sales exemption only; use tax counterpart, individual eligibility, awards and actual benefits not reviewed.","source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"individual_eligibility":{"value":null,"source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page.","unknown_reason":"No individual determination or actual outcome reviewed."},"actual_tax_savings":{"value":null,"source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page.","unknown_reason":"No individual determination or actual outcome reviewed."},"actual_jobs":{"value":null,"source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page.","unknown_reason":"No individual determination or actual outcome reviewed."},"atlas_record_id":{"value":null,"source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page.","unknown_reason":"No individual determination or actual outcome reviewed."}}}],"sources":{"wy-title39-current-20261025":{"url":"https://wyoleg.gov/statutes/compress/title39.pdf","checked_at":"2026-10-25T01:53:52.822213+00:00","sha256":"f5d0b10433ddd2e7b135e3f53a87496f0bd705dcd1981807a70478a6ce338ede","title":"Wyoming Title39 selected data center sales exemption provisions","publisher":"Wyoming Legislature","tier":"A","published_on":null,"date_note":"Exact publication day unknown; captured current official location.","scope":"Only pages305 and329through331 text reviewed; frames330and331 inspected. Not whole title or use tax chapter.","establishes_status":["program"]},"wy-data-center-guidance-20261025":{"url":"https://wyoleg.gov/InterimCommittee/2025/03-202511184-02WyomingDataCenterSalesTaxExemptions.pdf","checked_at":"2026-10-25T01:50:50.084089+00:00","sha256":"3f016a00f9b05bf3e777970f807da04b54f2a86e8f7f13033e9a70d0b6dbf233","title":"Wyoming Business Council data center exemption guidance","publisher":"Wyoming Business Council","tier":"A","published_on":null,"date_note":"Exact publication day unknown; captured current official location.","scope":"Entire single page text and frame reviewed; legislative2025 folder date is not an exact publication date.","establishes_status":["program"]}},"details":[{"id":"incentive-wy-sales-gates-20261025","html":"<article><h3>Wyoming sales exemption annual thresholds and certification gates</h3><p class=\"layer-scope\">Statutory strict annual equipment threshold separate from capital investment tiers and jobs certification.</p><dl class=\"layer-fields\"><dt>Status</dt><dd>program<span class=\"layer-source\"><a href=\"https://wyoleg.gov/statutes/compress/title39.pdf\">Wyoming Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://wyoleg.gov/InterimCommittee/2025/03-202511184-02WyomingDataCenterSalesTaxExemptions.pdf\">Wyoming Business Council</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected conditional sales exemption framework, not project benefits or actuals. Locator: Title39 pages305 and329through331; Business Council guidance single page..</p></dd><dt>Wyoming sales basis</dt><dd>Conditional sales exemption gates, not individual tax benefits<span class=\"layer-source\"><a href=\"https://wyoleg.gov/statutes/compress/title39.pdf\">Wyoming Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://wyoleg.gov/InterimCommittee/2025/03-202511184-02WyomingDataCenterSalesTaxExemptions.pdf\">Wyoming Business Council</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected conditional sales exemption framework, not project benefits or actuals. Locator: Title39 pages305 and329through331; Business Council guidance single page..</p></dd><dt>Equipment annual gate</dt><dd>Qualifying purchases must exceed2000000dollars in a calendar year for each exemption claimed. Exactly2000000does not meet the statutory exceeds gate.<span class=\"layer-source\"><a href=\"https://wyoleg.gov/statutes/compress/title39.pdf\">Wyoming Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected conditional sales exemption framework, not project benefits or actuals. Locator: Title39 pages305 and329through331; Business Council guidance single page..</p></dd><dt>Computer capital gate</dt><dd>Initial total capital asset investment not less than5000000dollars, or qualifying investment in five years immediately before March5 2010.<span class=\"layer-source\"><a href=\"https://wyoleg.gov/statutes/compress/title39.pdf\">Wyoming Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected conditional sales exemption framework, not project benefits or actuals. Locator: Title39 pages305 and329through331; Business Council guidance single page..</p></dd><dt>Support capital gate</dt><dd>Initial total capital asset investment not less than50000000dollars, or qualifying investment in five years immediately before April1 2011.<span class=\"layer-source\"><a href=\"https://wyoleg.gov/statutes/compress/title39.pdf\">Wyoming Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected conditional sales exemption framework, not project benefits or actuals. Locator: Title39 pages305 and329through331; Business Council guidance single page..</p></dd><dt>Computer scope</dt><dd>Purchase or rental of qualifying software and listed computer equipment, transport and housing containers, peripherals, racks, cabling and trays.<span class=\"layer-source\"><a href=\"https://wyoleg.gov/statutes/compress/title39.pdf\">Wyoming Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected conditional sales exemption framework, not project benefits or actuals. Locator: Title39 pages305 and329through331; Business Council guidance single page..</p></dd><dt>Support scope</dt><dd>Purchase or rental of qualifying UPS, backup generators, specialized heating and cooling and air quality equipment controlling the computer environment.<span class=\"layer-source\"><a href=\"https://wyoleg.gov/statutes/compress/title39.pdf\">Wyoming Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected conditional sales exemption framework, not project benefits or actuals. Locator: Title39 pages305 and329through331; Business Council guidance single page..</p></dd><dt>Location retention</dt><dd>Qualifying equipment maintained and operated at Wyoming physical location until scheduled replacement or end of serviceable life.<span class=\"layer-source\"><a href=\"https://wyoleg.gov/statutes/compress/title39.pdf\">Wyoming Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected conditional sales exemption framework, not project benefits or actuals. Locator: Title39 pages305 and329through331; Business Council guidance single page..</p></dd><dt>Jobs certification</dt><dd>Business Council certification that appropriate jobs have been created or will be created, sized to center development. No fixed universal job count stated in selected provision.<span class=\"layer-source\"><a href=\"https://wyoleg.gov/statutes/compress/title39.pdf\">Wyoming Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected conditional sales exemption framework, not project benefits or actuals. Locator: Title39 pages305 and329through331; Business Council guidance single page..</p></dd><dt>Agency roles</dt><dd>Business Council certification letter is submitted to Department of Revenue; Revenue determines exemption qualification.<span class=\"layer-source\"><a href=\"https://wyoleg.gov/InterimCommittee/2025/03-202511184-02WyomingDataCenterSalesTaxExemptions.pdf\">Wyoming Business Council</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected conditional sales exemption framework, not project benefits or actuals. Locator: Title39 pages305 and329through331; Business Council guidance single page..</p></dd><dt>Aggregate scope</dt><dd>For one or more occupying entities, all subdivisionIII requirements demonstrated in aggregate regardless of multiple equipment and building ownerships.<span class=\"layer-source\"><a href=\"https://wyoleg.gov/statutes/compress/title39.pdf\">Wyoming Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected conditional sales exemption framework, not project benefits or actuals. Locator: Title39 pages305 and329through331; Business Council guidance single page..</p></dd><dt>Shortfall remittance</dt><dd>Accrue excise tax when applicable annual threshold unmet and remit by end of following January to avoid penalty and interest; separate written records and other compliance requirements also apply.<span class=\"layer-source\"><a href=\"https://wyoleg.gov/statutes/compress/title39.pdf\">Wyoming Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected conditional sales exemption framework, not project benefits or actuals. Locator: Title39 pages305 and329through331; Business Council guidance single page..</p></dd><dt>Guidance boundary</dt><dd>Guidance describes2million or larger equipment spending; statute requires exceeding2million. Statutory strict threshold controls this row.<span class=\"layer-source\"><a href=\"https://wyoleg.gov/statutes/compress/title39.pdf\">Wyoming Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://wyoleg.gov/InterimCommittee/2025/03-202511184-02WyomingDataCenterSalesTaxExemptions.pdf\">Wyoming Business Council</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected conditional sales exemption framework, not project benefits or actuals. Locator: Title39 pages305 and329through331; Business Council guidance single page..</p></dd><dt>Scope boundary</dt><dd>Selected sales exemption only; use tax counterpart, individual eligibility, awards and actual benefits not reviewed.<span class=\"layer-source\"><a href=\"https://wyoleg.gov/statutes/compress/title39.pdf\">Wyoming Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected conditional sales exemption framework, not project benefits or actuals. Locator: Title39 pages305 and329through331; Business Council guidance single page..</p></dd><dt>Individual eligibility</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://wyoleg.gov/statutes/compress/title39.pdf\">Wyoming Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected conditional sales exemption framework, not project benefits or actuals. Locator: Title39 pages305 and329through331; Business Council guidance single page..</p></dd><dt>Actual tax savings</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://wyoleg.gov/statutes/compress/title39.pdf\">Wyoming Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected conditional sales exemption framework, not project benefits or actuals. Locator: Title39 pages305 and329through331; Business Council guidance single page..</p></dd><dt>Actual jobs</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://wyoleg.gov/statutes/compress/title39.pdf\">Wyoming Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected conditional sales exemption framework, not project benefits or actuals. Locator: Title39 pages305 and329through331; Business Council guidance single page..</p></dd><dt>Atlas record id</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://wyoleg.gov/statutes/compress/title39.pdf\">Wyoming Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected conditional sales exemption framework, not project benefits or actuals. Locator: Title39 pages305 and329through331; Business Council guidance single page..</p></dd></dl></article>"}]}