Wyoming
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.
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.
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.
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.”
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.
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.”
‘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.
Wyoming
Barrasso bill aims to improve rescue response in national parks
Much of Wyoming outside of Yellowstone and Grand Teton also struggles with emergency response time.
By Katie Klingsporn, WyoFile
Wyoming’s U.S. Sen. John Barrasso is pushing legislation to upgrade emergency communications in national parks — a step he says would improve responses in far-flung areas of parks like Yellowstone and Grand Teton national parks.
“This bill improves the speed and accuracy of emergency responders in locating and assisting callers in need of emergency assistance,” Barrasso told members of the National Parks Subcommittee last week during a hearing on the bill. “These moments make a difference between visitors being able to receive quick care and continue their trip or facing more serious medical complications.”
The legislation directs the U.S. Department of the Interior to develop a plan to upgrade National Park Service 911 call centers with next-generation 911 technology.
Among other things, these upgrades would enable them to receive text messages, images and videos in addition to phone calls, enhancing their ability to respond to emergencies or rescues in the parks.
Each year, rangers and emergency services respond to a wide range of calls — from lost hikers to car accidents and grizzly maulings — in the Wyoming parks’ combined 2.5 million acres.
Outside park boundaries, the state’s emergency service providers also face steep challenges, namely achieving financial viability. Many patients, meantime, encounter a lack of uniformity and longer 911 response times in the state’s so-called frontier areas.
Improving the availability of ground ambulance services to respond to 911 calls is a major priority in Wyoming’s recent application for federal Rural Health Transformation Project funds.
Barrasso’s office did not respond to a WyoFile request for comment on the state’s broader EMS challenges by publication time.
The bill from the prominent Wyoming Republican, who serves as Senate Majority Whip, joined a slate of federal proposals the subcommittee considered last week. With other bills related to the official name of North America’s highest mountain, an extra park fee charged to international visitors, the health of a wild horse herd and the use of off-highway vehicles in Capitol Reef National Park, Barrasso’s “Making Parks Safer Act” was among the least controversial.
What’s in it
Barrasso brought the bipartisan act along with Sens. Angus King (I-Maine), Cindy Hyde-Smith (R-Miss.) and John Hickenlooper (D-Colo.).
The bill would equip national park 911 call centers with technological upgrades that would improve and streamline responses, Barrasso said. He noted that hundreds of millions of visitors stream into America’s national parks annually. That includes more than 8 million recreation visits to Wyoming’s national parks in 2024.
“Folks travel from across the world to enjoy the great American outdoors, and for many families, these memories last a lifetime,” he testified. “This is a bipartisan bill that ensures visitors who may need assistance can be reached in an accurate and timely manner.”

The Park Service supports Barrasso’s bill, Mike Caldwell, the agency’s associate director of park planning, facilities and lands, said during the hearing. It’s among several proposals that are “consistent with executive order 14314, ‘Making America Beautiful Again by Improving our National Parks,’” Caldwell said.
“These improvements are largely invisible to visitors, so they strengthen the emergency response without deterring the park’s natural beauty or history,” he said.
Other park issues
National parks have been a topic of contention since President Donald Trump included them in his DOGE efforts in early 2025. Since then, efforts to sell off federal land and strip park materials of historical information that casts a negative light on the country, along with a 43-day government shutdown, have continued to fuel debate over the proper management of America’s parks.
Several of these changes and issues came up during the recent National Parks Subcommittee hearing.

Among them was the recent announcement that resident fee-free dates will change in 2026. Martin Luther King Day and Juneteenth will no longer be included in those days, but visitors won’t have to pay fees on new dates: Flag Day on June 14, which is Trump’s birthday and Oct. 27, Theodore Roosevelt’s birthday.
Conservation organizations and others decried those changes as regressive.
At the hearing, Sen. Martin Heinrich (D-NM), assured the room that “when this president is in the past, Martin Luther King Jr. Day and Juneteenth will not only have fee-free national park admission, they will occupy, again, incredible places of pride in our nation’s history.”
Improvements such as the new fee structure “put American families first,” according to the Department of the Interior. “These policies ensure that U.S. taxpayers, who already support the National Park System, continue to enjoy affordable access, while international visitors contribute their fair share to maintaining and improving our parks for future generations,” Secretary of the Interior Doug Burgum said in an announcement.
WyoFile is an independent nonprofit news organization focused on Wyoming people, places and policy.
Wyoming
Evacuations spread from fires in South Dakota, Wyoming due to strong winds from coast-to-coast storm
CLIMATE TECH: As wildfires grow stronger, faster, and more expensive, a California-based startup is taking a high-tech approach to fight these fires using autonomous drones designed to extinguish flames before they turn deadly. Founder & CEO Stuart Landesberg joins FOX Weather to discuss Seneca’s firefighting drones.
Large, fast-moving fires are causing evacuations in South Dakota and Wyoming due to the impacts of a coast-to-coast storm.
The FOX Forecast Center said winds have been gusting up to 70 mph in the Pennington County, South Dakota area, which has caused the wildfire to spread rapidly.
COAST-TO-COAST STORM CAUSES TRAVEL ISSUES DUE TO HURRICANE-FORCE WINDS, HEAVY RAIN ACROSS NORTHWEST
The blaze, known as the Greyhound Fire, is approximately 200 acres in size. The fire is burning two to three miles south of Keystone and is moving east, according to the Pennington County Sheriff’s Office.
The Greyhound Fire in South Dakota spans 200 acres.
(FOX Weather / FOX Weather)
Highway 40 and Playhouse Road are closed as crews work to contain the fire.
People living along the highway between Playhouse Road and Rushmore Ranch Road have been evacuated, officials said.
TWO KIDS WAITING FOR THE BUS CRITICALLY INJURED DUE TO STRONG WINDS IN IDAHO
Crews are asking anyone in an evacuation zone to leave the area. Officials are advising people in the area to check the Pennington County Public Safety Hub.
A grass fire has caused evacuations in the Winchester Hills section of Cheyenne, Wyoming.
(FOX Weather / FOX Weather)
People in the Winchester Hills area of Cheyenne, Wyoming, have also been evacuated due to a grass fire.
The FOX Forecast Center said winds are gusting up to 75 mph in the area.
The National Weather Service has issued a Fire Warning and says there is a shelter at South High School for evacuated residents.
Check for updates on this developing story.
Wyoming
University of Wyoming sues former energy research partner for $2.5M – WyoFile
The University of Wyoming filed a lawsuit this week seeking $2.5 million from an energy company it partnered with to research enhanced oil recovery.
The university in 2024 signed a contract with Houston-based ACU Energy to advance research at the university’s Center of Innovation for Flow Through Porous Media, according to the university’s complaint filed Monday in Wyoming’s U.S. District Court. ACU Energy agreed to pay the university $15 million over the six-year research period. The company, according to the complaint, was to pay the university $2.5 million annually with two payments each year.
While the university kept up its end of the bargain — by assembling a research team, training research members and incurring costs to modify laboratory space — ACU Energy “failed to pay the University even a cent owed under the Agreement, leaving $2,500,000 outstanding in unpaid invoices,” the complaint alleges.
ACU Energy did not respond to a WyoFile request for comment before publication.
The company notified the university in February that it was terminating the contract, and the university notified ACU Energy in May of its breach of contract, according to court filings. The university asked the court for a jury trial.
Enhanced oil recovery refers to methods used to squeeze more crude from reservoirs that have already been tapped for primary production, extending the life of an oilfield.
The university commonly accepts money from private businesses in return for lending resources and expertise to advance research. The Center of Innovation for Flow Through Porous Media is part of the university’s Research Centers of Excellence in the College of Engineering and Physical Sciences.
The Center of Innovation for Flow Through Porous Media, led by Mohammad Piri, a professor of petroleum engineering, bills itself as “the most advanced oil and gas research facility in the world.” The center conducts research at the university’s High Bay Research facility, which “is funded by $37.2 million in state dollars and $16.3 million in private contributions, with an additional $9.2 million in private gifts for research equipment,” according to the center’s website.
The center has received donations from oil industry heavyweights like ExxonMobil, Halliburton and Baker Hughes.
Piri was tapped to serve as “principal investigator” for the UW-ACU Energy partnership, according to the university’s complaint. As of press time, ACU Energy had not filed a response to the lawsuit.
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