W.S. § 39-22-103 — Imposition

There is levied an excise tax upon the privilege of producing
electricity from wind resources in this state. The tax shall be
imposed upon the production of any electricity produced from
wind resources for sale or trade on or after January 1, 2012,
and shall be paid by the person producing such electricity. The
tax shall be imposed on each megawatt hour of electricity
produced from wind resources at the point of interconnection
with an electric transmission line.