Wyoming’s hyperscale AI data centers import billions of dollars in new servers, GPUs, and AI hardware completely tax‑free, costing the state millions in uncollected revenue every year.
Meanwhile, Wyoming residents and small businesses pay full sales tax on the very same category of AI‑capable equipment — laptops, workstations, and edge‑AI devices — even though these machines can perform the same AI tasks without the need for AI data center connection.
The result is a tax structure that burdens local buyers while subsidizing the largest AI operators on earth.
That’s not right. And it’s not the Wyoming Way.
Source: W.S. 39‑15‑105(a)(viii)(S) and W.S. 39‑16‑105(a)(viii)(H) statutes exempt data-center IT equipment from Wyoming sales and use tax.
