W.S. § 39-22-105 — Exemptions

(a) No tax shall be imposed upon electricity which is
produced from any generating facility owned or operated by the
federal government, state of Wyoming or by any county or
municipality in this state. No tax shall be imposed upon
electricity which is produced for the personal consumption of
the producer, including any excess production of electricity
that does not exceed five hundred (500) kilowatt hours in any
twenty-four (24) hour period.
(b) Electricity produced from a wind turbine shall not be
subject to the tax imposed under this chapter until the date
three (3) years after the turbine first produced electricity for
sale. After such date the production shall be subject to the
tax, as provided by W.S. 39-22-103, regardless of whether
production first commenced prior to or after January 1, 2012.