Wyoming – Exemption Requirements for Co-Located Data Centers

2/19/2013

SALT Report 2164 – The Wyoming State Legislature passed a bill that amends the sales and use tax exemption requirements for a co-located data center’s purchase or rental of computer software, computer equipment, and related power, heating, air conditioning, and air quality control equipment that is necessary to operate the data processing service center.

The amendment affects data centers that have one or more entities occupying the same facility. The exemption now requires that the purchaser prove that all requirements have been met in aggregate by all entities occupying the facility regardless of who owns the equipment and buildings.

The amendments of HB 64 are effective July 1, 2013.

For Further Information

Wyoming State Legislature – House Bill 64, Laws 2013