Bill No.:                     HB0064                                 Drafter:  MDO

LSO No.:                   13LSO-0090                         Effective Date:  7/1/2013

Enrolled Act No.:    HEA0010

Chapter No.:                        CH0029

Prime Sponsor:       Joint Minerals, Business and Economic Development Interim Committee

Catch Title:              Data center co-location tax exemption.

Subject:                     Excise Tax Exemptions.

Summary/Major Elements:

· Currently in Wyoming law, an entity that stores data is eligible for sale and use tax exemptions on certain equipment and other purchases if only one entity occupies the entire data center.

· This act allows equipment and other purchases for a data center with one or more entities occupying the facility to be exempt from sales and use taxes as specified.