A co-located data center seeking the sales and use tax exemptions must demonstrate that all requirements of the referenced subdivision are satisfied collectively by the entities occupying the facility, including when equipment and buildings have multiple owners.

Provides sales and use tax exemptions for qualifying purchases of services and tangible personal property by a data center occupied by one or more entities that offer data services as a single entity, including where equipment and buildings have multiple owners. The entities must collectively meet the applicable requirements in the statute, and the facility must qualify as a data processing services center. The act allows equipment and other purchases for a data center with one or more entities occupying the facility to be exempt from sales and use taxes.

The sales- and use-tax exemption for qualifying computer software, servers, storage, racking, cabling, and related equipment is available only when aggregate purchases exceed $2 million in a calendar year.

The separate exemption for qualifying power, generator, heating, air-conditioning, and air-quality equipment is available only when purchases exceed $2 million in a calendar year.

To claim the core computer-equipment exemption, the data center must make an initial capital investment of at least $5 million at a physical Wyoming location, with an alternative for qualifying investment made during the preceding five years.

To claim the power and environmental-equipment exemption, the data center must make an initial capital investment of at least $50 million at a physical Wyoming location, with an alternative for qualifying investment made during the preceding five years.

Qualifying computer equipment must be maintained and operated at a physical Wyoming location until scheduled replacement or the end of its serviceable life.

The purchaser must obtain annual Wyoming Business Council certification that it has created or will create an appropriate number of Wyoming jobs for the data center's size and development stage.

The purchaser must maintain adequate records and documentation proving compliance with the exemption requirements, including qualifying purchase thresholds.

If the applicable annual purchase threshold is not met, the purchaser must accrue and remit the otherwise applicable tax by the end of January following that calendar year, or face potential penalties and interest.

If any exemption requirement is not satisfied, all tax owed must be remitted by the end of January following the calendar year in which the failure occurred.

When multiple entities provide data services as a single entity in one facility, they must satisfy the exemption requirements collectively, regardless of separate ownership of the equipment or buildings.

Upon request by the Department of Revenue, a person using the exemption must annually report the amount of excise tax exempted.

A person constructing an industrial facility must present evidence at a public hearing concerning the facility's mitigated and unmitigated impacts, after which the industrial siting council determines the dollar amount of unmitigated impacts.

A nonresident prime contractor must file a surety bond or other security, generally equal to 3% of payments due under the contract plus any applicable increased rate, to secure sales-tax payments; a $1 million bond or equivalent security may be maintained instead of a contract-specific bond.

Work on a covered contractor project may be enjoined from starting or continuing until the required bond has been filed with the Department of Revenue.

A nonresident prime contractor, and a resident prime contractor hiring a nonresident subcontractor, must register the project with the Department of Revenue within 15 days after it begins. A nonresident prime contractor must provide the required bond or a cash deposit of at least 4% of total contract payments, and failure to register incurs a penalty of 1% of those payments.

A general or prime contractor must withhold 3% of payments due to a nonresident subcontractor, plus any applicable increased rate, until the subcontractor provides a Department of Revenue certificate showing that contract-related sales taxes have been paid; this does not apply to a subcontractor hired only to provide labor.

Wyoming counties may impose local sales and use taxes that increase the cost of taxable data-center construction purchases and services: up to 2% for general purposes, 2% for specific purposes, and 1% for economic development, subject to a combined county-rate limit of 3% under those provisions.

County, city, and town local sales-tax propositions generally require approval by a majority of qualified electors.

Local tax-rate and boundary changes generally cannot take effect until the first day of a calendar quarter after 60 days' notice to vendors, or 120 days' notice for printed-catalog vendors.

Provides a sales and use tax exemption for qualifying computer equipment, software, servers, storage devices, peripherals, racks, cabling, trays, and related items necessary to operate a data processing services center. Qualifying purchases must exceed $2 million in a calendar year, and the center must meet applicable Wyoming-location, capital-investment, job-certification, recordkeeping, and other compliance requirements.

Provides a sales and use tax exemption for qualifying uninterruptible power supplies, backup generators, specialized heating and air-conditioning equipment, and air-quality-control equipment used for the computer environment. Qualifying purchases must exceed $2 million in a calendar year, and the center must meet applicable Wyoming-location, capital-investment, job-certification, recordkeeping, and other requirements, including the required capital investment threshold.

Allows multiple entities operating in the same data-center facility to qualify for applicable sales and use tax exemptions as a single entity by satisfying the requirements in the aggregate, even when the equipment and buildings have separate owners.

Defines eligible data processing services centers to include facilities providing centralized data storage, management, processing, or dissemination, as well as web hosting, streaming, application hosting, application service provisioning, and time-share mainframe services for affiliated or unaffiliated clients.

Allows the Industrial Siting Council to order impact-assistance payments to affected counties, cities, and towns for documented, unmitigated construction impacts from a qualifying industrial facility, including impacts involving medical services, fire and law enforcement, roads, and public utilities. Payments are subject to findings of actual impact, local-tax conditions, and statutory caps based on estimated material costs, with a possible higher cap for facilities costing $350 million or less.