Wyoming Utility Sales Tax Exemption
Wyoming provides a sales and use tax exemption for electricity, natural gas, coal, fuel oil, and other fuels used directly in manufacturing, processing, or agriculture. To qualify, the utility or fuel must be consumed in the actual production process. Utilities used for administrative offices, heating, lighting, or other non-production purposes remain taxable.
Utility Study Requirement
To substantiate the exemption, businesses should:
- Conduct a utility usage analysis to separate exempt and non-exempt consumption.
- List equipment and processes that directly consume electricity, gas, or other fuels in production.
- Document annual utility consumption and percentage allocations between production and non-production uses.
- Maintain detailed records and supporting calculations for review by the Wyoming Department of Revenue.
Filing Requirements
To claim the exemption, businesses must submit a Wyoming Sales Tax Exemption Certificate (available through the Department of Revenue) to their utility provider. If sales tax has already been paid on qualifying utility usage, businesses may file for a refund with the Wyoming Department of Revenue. Refund claims are generally permitted for up to three years from the date of payment. Supporting records such as utility bills, exemption certificates, and usage studies should be maintained to substantiate claims.