Wyoming Statutes Title 39. Taxation and Revenue § 39-23-105. Exemptions

(a) No tax shall be imposed upon electricity which is produced from any generating facility owned or operated by the federal government, state of Wyoming or by any county or municipality in this state.

(b) No tax shall be imposed upon electricity which is produced for the personal consumption of the producer. For purposes of this subsection, “electricity produced for the personal consumption of the producer” shall include any excess production of electricity that does not exceed five hundred (500) kilowatt hours in any twenty-four (24) hour period.

(c) Except as otherwise provided in this subsection, no tax shall be imposed on any advanced nuclear reactor operated in accordance with W.S. 35-11-2101. Beginning July 1, 2035, a taxpayer shall only qualify for the exemption authorized under this subsection for any month that not less than eighty percent (80%) of the advanced nuclear reactor's uranium used for producing electricity was sourced from uranium mines located in the United States. The burden shall be on the taxpayer to establish entitlement to the exemption authorized under this subsection. Not later than June 1 of each year, the department of revenue shall report to the joint revenue interim committee on the amount of taxes that were exempted under this subsection during the prior tax year.