W.S. § 39-23-103 — Imposition

There is levied an excise tax upon the sale of electricity from
nuclear reactors in this state. The tax shall be imposed upon
the sale of any electricity produced from nuclear reactors on or
after January 1, 2021 and shall be paid by the person selling
such electricity. The tax shall be imposed on each megawatt hour
of electricity that is generated from the nuclear reactor and
sold.