Data Center Sales Exemption

This requires a $5 Million investment in capital infrastructure (building, walls, engineering, dirt work, etc) in a Wyoming location in addition to a $2 Million or larger investment in data center equipment (servers, peripheral equipment and data center containers) and software purchases. If these thresholds are met the sales tax burden on the qualifying computer equipment is exempt. This exemption can be applied if the data center invests $2M in equipment a calendar year in the future.

In 2011, the Wyoming State Legislature added another tier requiring a $50 Million capital infrastructure level. This tier also requires the $2 Million in data center equipment purchases. At this tier the qualifying exempt equipment also includes uninterruptable power supplies (UPS), back‐up power generation, specialized heating and air conditioning equipment and air quality control equipment.