Wyoming Enacts Broadband Internet Service Exemption

A Wyoming sales and use tax exemption has been authorized for broadband internet service infrastructure.

Broadband Internet Service Exemption

Sales of equipment to a telecommunications service provider, a video programming service provider, or provider of internet access is exempt as long as it is used to provide broadband internet service in an unserved area.

“Equipment” excludes property sold or leased to a customer of the provider. The exemption terminates July 1, 2024.

Ch. 59 (H.B. 97), Laws 2019, effective July 1, 2019

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