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Lower Wyoming Property Taxes Could Mean Higher Sales Tax, Removing Exemptions

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Lower Wyoming Property Taxes Could Mean Higher Sales Tax, Removing Exemptions


Although the 2025 legislative session is more than six months off, the Joint Revenue Committee of the Wyoming Legislature is already exploring ways the state government could continue funding services and departments at current levels while also giving people more property tax breaks.

The most likely avenues for that would be broadening the state’s 4% sales tax, which could potentially happen by removing certain sales tax exemptions or putting new taxes on specified services that are currently non-taxable in the state, or both. Individual Wyoming counties also can assess their own local sales taxes up to 2%. Statewide, there is an an average combined state and local sales tax rate of 5.36%.

What Could It Look Like?

A study performed by the Legislative Service Office shows that by removing most exemptions and taxing new specified services, the state could raise $268 million in additional revenue per year. Still exempted under this cost estimate would be health, veterinary and funeral services.

There were bills brought during the 2019 and 2023 legislative sessions that would have broadened and lowered the sales tax rate in Wyoming to make it revenue neutral. These efforts had little success.

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Some of the current sales tax exemptions in Wyoming include purchases on livestock and feed, farm implements, food for domestic home consumption, aircraft sales and maintenance, manufacturing machinery, data process service centers and broadband internet equipment.

The 2023 bill would have removed these exemptions, but the broadband exemption is expiring anyway on July 1. That will provide an estimated $900,000 revenue for the state each year.

Manufacturing machinery generates $160 million in total revenue a year while data centers come in at a whopping $841 million, based on 2023 figures.

Solely by removing most of the state’s exemptions, $127 million in additional revenue would be expected to be raised. By taxing currently untaxed services, a projected $141 million would be raised.

Wyoming’s sales tax is based more on goods rather than services. This does not reflect the fact that the Wyoming economy has shifted to a more services-based economy over time, Temte said, which has narrowed the state’s tax base.

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A theoretical consumption tax would be applicable to all goods and services.

Dean Temte, senior fiscal analyst for the Legislative Service Office, presented his estimates based on a comparison to the sales tax of South Dakota, which is broader than Wyoming’s tax in that it assesses much more services.

He stressed that this is an imperfect comparison, as South Dakota has a substantially larger population than Wyoming and different sources of revenue as that state has much less mineral production.

What About Data Centers?

State Sen. Bob Ide, R-Casper questioned during the Revenue Committee’s meeting Wednesday why data centers receive a sales tax exemption, to which Temte had no answer.

A number of data centers have popped up around Cheyenne in recent years, including facilities run by Microsoft and Meta (Facebook) in Cheyenne. These facilities are somewhat controversial as they tend to draw a significant amount of energy to run.

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David Bush, governmental affairs manager for Black Hills Energy, acknowledged these facilities benefit his company because of their high electricity bills.

“It’s great for us as a company, but what is great for us as a company is great for the community as well,” he said.

As of 2021, there were four data centers in Cheyenne that provided 209 primary jobs, generating $82 million per year for Wyoming’s economy with $1.5 billion in capital investments, according to a Cheyenne LEADS analysis. This included $18 million in sales tax spent on power bills and $40.6 million spent on property taxes since opening.

Bush said there are 32 other states that offer data center exemptions.

“It’s a really competitive market,” he said. “There’s a lot of people trying to get the data centers.”

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What About Food?

Temte said the exemption on food originated from the 2006 biennial budget bill and was made permanent during the next year’s session. Sen. Troy McKeown, R-Gillette, questioned whether this simply shifted the burden from this lost revenue to another sector at that time, but Rep. Steve Harshman, R-Casper, who was in the Legislature at that time, said no new taxes were levied.

Casper resident Rozmaring Czaban firmly opposed the idea of taxing food, manufacturing and agricultural equipment. Doing so, she believes, would lead to more government subsidies for those industries anyway.

“Since Wyoming is mainly comprised of the mineral industry and agricultural, I think that’s going to be pretty detrimental on the state,” she said. “What you’re giving with one hand you’re taking with the other.”

She urged the committee to try and reduce spending without raising revenue in another sector.

Sen. Tim French, R-Powell, a farmer by occupation, said he has a couple of pieces of field equipment that cost $25,000 to $30,000 that he only uses about two days a year. He said his business already has a thin profit margin that becomes even slimmer and sometimes disappears entirely during poor weather years.

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Rep. Tony Locke, R-Casper, took a similar perspective and questioned how the potential imposition of these taxes would affect Wyoming’s economy and its competitiveness with neighboring states. Temte said this would require an extensive additional analysis.

Tobacco Tax

During the 2023 legislative session, a bill was proposed that would have capped the tobacco tax on cigars at 30 cents per cigar, but that piece of the legislation was removed. What the bill did do as passed was require the tax of a cigar or related products happen at the point of sale instead of wholesale by the business owner.

Sen. Stephan Pappas, R-Cheyenne, said this has put local tobacco shops at a disadvantage when considering online retailers aren’t subject to the same tax. Bret Fanning, a Department of Revenue staffer, said not only have these retailers been pushing back on the tax, but also on licensing with the state of Wyoming, which is required under state law.

Pappas said the few premium cigar retailers in Wyoming are being pushed out by dozens of much larger outside companies. Premium cigars are already taxed at a higher rate in Wyoming because they have a higher level of nicotine. Pappas recommended lowering this tax to make it equal for all cigars.

“The Department of Revenue is trying everything we can statutorily to get these companies (to) send us tobacco tax,” Fanning told the committee. “So that the local tobacco retailers in your areas are not at a disadvantage from online retailers.”

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‘Claw-Back’ Option

Rep. John Bear, R-Gillette, took an opposite approach to the discussions, requesting that the Legislative Service Office draft a bill providing a “claw-back” option on a 4% property tax cap passed by the Legislature this spring that would allow cities and counties the option to revert this cap back as far as 2019 taxing quotas.

Locke also wants to add in related residential structures such as detached garages to the 4% cap, which are not currently covered. Ide went further, putting in a request for a bill draft that lowers the cap to 3% or the lesser of annual consumer price index growth.

Rep. Ember Oakley, R-Riverton, said she wants the Legislature to pursue putting limits on levies rather than assessments.

Sen. Bo Biteman, R-Ranchester, requested the resurrection of Senate File 54, a popular property tax bill from the 2024 session that Gov. Mark Gordon vetoed. He also wants to explore tax assessment on industrial properties in Wyoming from 11.5% to the 9.5% rate shared by residential properties.

Leo Wolfson can be reached at leo@cowboystatedaily.com.

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2 dead, 1 injured after vehicle goes airborne, strikes pole in Fremont County

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2 dead, 1 injured after vehicle goes airborne, strikes pole in Fremont County


CASPER, Wyo. — Two Wyoming residents died and a third was injured in Arapahoe, Wyoming, on Friday after their vehicle went airborne and struck a pole, according to the Wyoming Highway Patrol.

The crash was reported around 10:39 p.m. May 8 near Goes In Lodge and Mission roads south of Riverton. According to the WHP’s investigation, the Dodge passenger vehicle was driving at a high speed north on Mission Road and failed to make a left-hand curve, driving off the road. 

“The Dodge drove up the roadway embankment toward Goes In Lodge Rd and vaulted approximately 154 feet,” the WHP said. The Dodge rolled end-over-end about three times, struck a utility pole while airborne and came to rest on its wheels, where it caught fire.

23-year-old Wyoming residents Kalvin Yellowbear and Rosario Lopez were killed in the crash. Another passenger was injured. No seat belt use was indicated for the deceased.

Speed and other factors are under consideration by investigators, the report said. 

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There have been 40 highway fatalities so far in 2026, the WHP said, compared to previous years to-date:

  • 34 in 2025
  • 27 in 2024
  • 46 in 2023

This story contains preliminary information as provided by the Wyoming Highway Patrol via the Wyoming Department of Transportation Fatal Crash Summary map. The information may be subject to change.





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(LETTER) ‘Wyoming Advantage’ is disappearing for Gillette residents

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(LETTER) ‘Wyoming Advantage’ is disappearing for Gillette residents


County 17 publishes letters, cartoons and opinions as a public service. The content does not necessarily reflect the opinions of County 17 or its employees. Letters to the editor can be submitted by emailing editor@oilcity.news.


Dear Gillette,

I am writing this letter because I am fed up with being forced to make impossible decisions just to live and work in Gillette.

We are constantly told that Campbell County is a great place to build a life, but the reality on the ground is exhausting. We are facing a double penalty here: a dwindling, high-cost economy and an almost non-existent dating scene. I am tired of having to choose between paying outrageous rent for a basic apartment or moving away from friends and community because I cannot find a genuine, long-term partner.

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The dating pool in Gillette feels more like a shallow puddle. Many of us are doing everything right — working hard, staying stable — yet we are coming up empty-handed due to limited public social spaces and transient culture that isn’t conducive to long-term relationships.

It is disheartening to see the “Wyoming Advantage” disappear while we are stuck in a dating desert. Rising costs and limited supply make housing a heavy burden, with residents struggling to find affordable options. Skyrocketing fuel, utility and grocery prices have put families under extreme financial pressure.

I am tired of sacrificing my personal happiness and financial stability to live here.

We need more than just industrial growth; we need quality of life that allows us to find love and build a future here, not just by a paycheck.

Kevin McNutt
Gillette

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Newlyweds On A Hike Find California Rescue Dog Lost In A Wyoming Whiteout

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Newlyweds On A Hike Find California Rescue Dog Lost In A Wyoming Whiteout


Rich Renner always knew he had pretty good neighbors, but he found out just how good when his new rescue dog from California got himself lost in a Wyoming whiteout.

Renner had taken the goldendoodle named Charlie out ahead of this past week’s storm to relieve himself. There was some snow on the ground at the time, but Charlie wasn’t having a thing to do with that strange, cold, white stuff on the ground.

At least not at first.

“I had taken him out to the barn, but he was staying under the overhang,” Renner said. “He wouldn’t go out to the snow.”

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Given the dog’s reluctance, Renner decided to shovel a path from the barn to the house to make it a little easier for the pooch to get around.

While Renner was doing that, the dog finally decided maybe the snow wasn’t so bad after all. 

“He kind of got the zoomies,” Renner said. “So, he was running around and went around the corner, out of sight. I had boots on, so I followed after him.”

By the time Renner turned the corner, there was no sign of Charlie. 

A dog named Charlie a Wyoming couple rescued from a California shelter running off with a whiteout blizzard on the way triggered a 24-hour search. It was a miracle, Charlie’s owners believe, that a newlywed couple in the middle of nowhere found him.  (Courtesy Rich and Barb Renner)

A California Dog Meets His First Wyoming Whiteout

At first, Renner wasn’t too concerned. It wasn’t the first time the dog had done a little bit of exploring around the house. 

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Normally, he came back on his own.

But this time was different. There was a huge snowstorm expected later in the day, and the forecast was for temperatures in the range of 25 degrees. 

Charlie is a rescue dog fresh from California, which means the goldendoodle didn’t have much in the way of fat stored in his body. Nor was he yet acclimated to the cold. 

Renner followed his dog’s tracks down to a forested edge, and there saw what had captured Charlie’s attention.

“There were deer tracks all over,” Renner said. “Boom, he was gone.”

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Renner was at first more worried about the deer than the dog. 

He’d just put an AirTag on the dog’s newly arrived collar right before they went outside that morning. The collar also had the couple’s names and phone numbers. 

“An hour later, that AirTag pinged at a neighbor’s house about a half mile away,” Renner said. “So I zoomed down there on a four-wheeler and I saw tracks, but no Charlie.”

Renner roamed around on his four-wheeler for about an hour, looking for and calling for Charlie. Then he had to go to work. 

“My wife, Barb, stayed home all day and worked off and on and looked for him some, too,” he said. 

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A dog named Charlie a Wyoming couple rescued from a California shelter running off with a whiteout blizzard on the way triggered a 24-hour search. It was a miracle, Charlie’s owners believe, that a newlywed couple in the middle of nowhere found him. 
A dog named Charlie a Wyoming couple rescued from a California shelter running off with a whiteout blizzard on the way triggered a 24-hour search. It was a miracle, Charlie’s owners believe, that a newlywed couple in the middle of nowhere found him.  (Courtesy Rich and Barb Renner)

A Long, Cold Night

Once Renner returned home, he and his wife did more searching until about 10:15 p.m. that night using a headlamp to see.

“I thought I’d see his eyes somewhere with that headlamp,” Renner said. “But to no avail.”

By this time, a sick feeling was growing in the pit of his stomach. 

He was thinking about how the dog had chased after an animal three times his own size and how sometimes deer had charged, unafraid, at the couple’s older husky.

Maybe Charlie had been hurt. And Wyoming’s famous winter winds were picking up.

Was his California pooch stuck somewhere outside in this Wyoming whiteout, where the temperature was just getting colder and colder?

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“It had snowed all day,” Renner said. “It was just a lot of snow.”

That snow covered the dog’s tracks, making him impossible to track. 

The AirTag was proving next to useless as well, suggesting the dog had gone somewhere very rugged, some place with little to no data to transmit a signal. 

Tuesday night, Renner could barely sleep thinking about Charlie, lost in this heavy snowstorm, with temperatures forecast to get into the lower 20s that night. 

“Since we didn’t find him, I’m thinking, ‘Oh my God, he’s not going to survive the night,’” Renner said. “I kept waking up a lot and thinking about him. Like, ‘Oh my gosh, what’s he experiencing right now? Where’s he at? Did a mountain lion get him?’”

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The next day, Renner and his wife were both exhausted but had not lost hope they would yet find Charlie. 

They were looking, their neighbors were all looking. They even hired a drone company to come look for Charlie using an infrared camera.

A dog named Charlie a Wyoming couple rescued from a California shelter running off with a whiteout blizzard on the way triggered a 24-hour search. It was a miracle, Charlie’s owners believe, that a newlywed couple in the middle of nowhere found him. 
A dog named Charlie a Wyoming couple rescued from a California shelter running off with a whiteout blizzard on the way triggered a 24-hour search. It was a miracle, Charlie’s owners believe, that a newlywed couple in the middle of nowhere found him.  (Courtesy Rich and Barb Renner)

Neighbors Rally As Storm Deepens

The Renners had been putting messages out on Facebook and social media about Charlie, asking for the community’s help to find him.

Renner was amazed at how his neighborhood sprang into action. 

It seemed that everyone he knew — and even some people he didn’t know yet — were looking for his pet, who he feared was too skinny to survive another night out in the cold, much less the cold, wet snowstorm that continued into Wednesday.

“Before, I lived in Cheyenne for a lot of years, and you didn’t even hardly know your neighbors,” he said. “You maybe said ‘hi,’ to them when there’s a snowstorm and you’re shoveling your snow at the same time. 

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“But other than that, we didn’t even know our neighbors.”

Mountain Meadows, though, proved to be a different kind of friendly — the kind that doesn’t smile and wave in passing; the kind that shows up on the doorstep and asks, “How can I help?”

“There were probably six different vehicles or side by sides at different times looking for him Tuesday night,” Renner said. “And then people were passing the word on through Facebook and emails and everything. 

“And just everyone was praying for him. I mean the number of prayers that went up for Charlie is just amazing.”

A Blind Date, A Snowy Hike, And A Lost Dog

While a small army of neighbors continued to search for Charlie with drones and side-by-sides, a newlywed couple the Renners had never met were on a surprise date. 

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Jada, a Laramie native, and Collin Szymanski, from Utah, are newlyweds. 

Since Collin is new to Wyoming, Jada has been making a point of showing him some of her favorite places. 

That day, she’d decided on a literal blind date, complete with blindfold, to one of her favorite places in Curt Gowdy State Park — Hidden Falls.

The falls are a couple miles from where the Renners live as the crow flies, and maybe 10 miles or more away in twisting, winding, dog-chasing-a-deer miles.

By the time Jada and her husband arrived at the Hidden Falls Trail, snow was picking up speed and Jada was starting to question the idea of hiking that afternoon.

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“There was, like, snow everywhere,” Jada said. “I was like, ‘Oh man, I thought it was going to be a little less snow than this.’ 

“So I unblindfolded him and I was like, ‘Should we still go?’”

The couple are young and in love, so of course the answer to that question was, “Yes!”

As they hiked into the thick carpet of new snow, they soon found themselves with a new-but-stand-offish friend. 

“All of a sudden we see this little dog running around,” Jada said. “We’re thinking, ‘Oh well, his owners must have decided to go on a hike in the snow, too.’”

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A dog named Charlie a Wyoming couple rescued from a California shelter running off with a whiteout blizzard on the way triggered a 24-hour search. It was a miracle, Charlie’s owners believe, that a newlywed couple in the middle of nowhere found him. 
A dog named Charlie a Wyoming couple rescued from a California shelter running off with a whiteout blizzard on the way triggered a 24-hour search. It was a miracle, Charlie’s owners believe, that a newlywed couple in the middle of nowhere found him.  (Courtesy Rich and Barb Renner)

The Sound Of Loneliness

When they got to the end of the trail, though, there were no owners around. 

That was when Charlie began to howl, a haunting, lost sound.

“You could tell he was so sad,” Jada said. “So we were trying to get to him, but he was a little scared of us.”

Once Jada managed to get close enough to see Charlie’s collar, things changed. The second she said his name, the dog immediately calmed down and came over to them. 

It was remarkable, given that Charlie had only had that name for about four weeks. But it clearly meant everything to the dog to hear that one word. 

These were friends, Charlie decided, because somehow they knew his name. 

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An Answer To A Prayer

By noon, with no further sight or sign of Charlie, the Renners’ hopes were dwindling. 

Their property backs up to some very rugged country with deep draws and thick timber. It’s a maze of places to get lost. 

It’s also a maze full of obstacles and dangers much larger than Charlie — mountain lions, deer, moose. Then there are box canyons easier to get into than out. 

Their skinny California dog, chasing a deer in a full Wyoming whiteout, could easily become lost, trapped, or hurt. More and more, it seemed like that’s what had happened. 

Just as they were about to give up and call it a day, Renner got a phone call from a man he didn’t know.

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“Hey, are you guys missing a dog?” the man asked.

Relief flooded through Renner at those words as the man told him he’d just found a golden-colored dog at Hidden Falls in the box canyon.

Thanks to the collar, which had the Renners’ number on it, he’d been able to immediately call from the canyon. 

“I couldn’t believe it,” Renner said, noting that calls from the canyon are usually impossible to make. 

It felt like a minor miracle. 

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Charlie had spent all day and night Tuesday in a snowstorm that got down to about 25 degrees, and had somehow managed to bump into what were the only other hikers on the Hidden Falls Trail, somehow none the worse for his adventures.

Soon, Renner and his wife were headed in their cars to go pick up Charlie from the Szymanskis, meeting halfway between their home and Hidden Falls.

For Rich, who describes himself as a person of faith, all these details add up to something bigger than coincidence. 

“I know that God makes things happen,” he said. 

Jada felt that as well, considering how things happened. 

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“Their whole neighborhood had been looking for him,” she said. “He told us he had just been praying so hard. We felt like we got to be the answers to those prayers.”

A dog named Charlie a Wyoming couple rescued from a California shelter running off with a whiteout blizzard on the way triggered a 24-hour search. It was a miracle, Charlie’s owners believe, that a newlywed couple in the middle of nowhere found him. 
A dog named Charlie a Wyoming couple rescued from a California shelter running off with a whiteout blizzard on the way triggered a 24-hour search. It was a miracle, Charlie’s owners believe, that a newlywed couple in the middle of nowhere found him.  (Courtesy Rich and Barb Renner)

Celebrity Life On A Leash

Back home, Charlie acts as if nothing miraculous has happened at all.

“He’s happy to be home for sure,” Renner said. “He spent yesterday in the barn, and he’s in the barn today.”

But he’s not going outside any more for a while without a leash, Renner said, as he remains just a little too fascinated with Wyoming wildlife, particularly moose, which are 100 times heavier than he is. 

Renner is looking into electric fences to keep Charlie and his moxie corralled so that the pooch’s future adventures won’t be quite so harrowing. 

“We’re chuckling now, because he’s like a celebrity,” Renner said.

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For all the worry and all the searching, what’s really sticking with the Renners is how his Wyoming neighbors were there when needed, crawling the snowy hills in their trucks and side-by-sides, looking for a California pooch with no idea what a Wyoming whiteout really means.

“That’s the real story,” Renner said. “It’s the community, the neighborhood, how everyone just rallied behind this to help.”

Renée Jean can be reached at renee@cowboystatedaily.com.



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