KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Wyoming

HB0305 • 2025

County optional tax on solar energy production.

AN ACT relating to taxation; authorizing a county to impose a tax on the production of electricity from solar resources; providing for administration and imposition of the tax; providing exemptions; providing for distribution of the tax; and providing for an effective date.

Energy Taxes
Inactive

Wyoming marks this bill as inactive, which usually means it is no longer moving in the current session.

Sponsor
Representative Lien
Last action
2025-03-03
Official status
inactive
Effective date
3/1/2025

Plain English Breakdown

The official source material does not provide specific details on how the tax will be collected or enforced, making these aspects unclear.

County Optional Tax on Solar Energy Production

This bill allows counties in Wyoming to choose whether to impose a tax on electricity produced from solar resources.

What This Bill Does

  • Allows county boards of commissioners to decide if they want to put a tax on electricity made from the sun.
  • Sets rules for how much this tax can be, with a maximum rate of $5 per megawatt hour or 5% of annual earnings, whichever is higher.
  • Exempts federal government-owned facilities and personal use electricity from this tax.

Who It Names or Affects

  • Counties that choose to impose a tax on solar energy production
  • People or companies producing electricity from solar resources

Terms To Know

Excise Tax
A special tax on specific goods, services, or activities.
Megawatt Hour (MWh)
A unit of electrical energy equal to one million watt-hours.

Limits and Unknowns

  • The bill does not specify how the tax will be collected or enforced.
  • It is unclear if any counties in Wyoming would actually choose to impose this tax.
  • This bill was marked as inactive and did not pass during its current session.

Bill History

  1. 2025-03-03 House

    H:Died in Committee Returned Bill Pursuant to HR 5-4

  2. 2025-02-07 House

    H No report prior to CoW Cutoff

  3. 2025-01-29 House

    H Introduced and Referred to H02 - Appropriations

  4. 2025-01-28 House

    H Received for Introduction

  5. 2025-01-27 LSO

    Bill Number Assigned

Current Bill Text

Read the full stored bill text 
25LSO-0755
2025
STATE OF WYOMING
25LSO-0755
Introduced
2.0

HOUSE BILL NO. HB0305

County optional tax on solar energy production.

Sponsored by: Representative(s) Lien and Campbell, K and Senator(s) Pearson

A BILL

for

AN ACT relating to taxation; authorizing a county to impose a tax on the production of electricity from solar resources; providing for administration and imposition of the tax; providing exemptions; providing for distribution of the tax; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.

W.S. 39
‑
24
‑
101 through 39
‑
24
‑
111 are created to read:

CHAPTER 24
COUNTY OPTIONAL TAX ON PRODUCTION OF ELECTRICITY FROM SOLAR RESOURCES

39
‑
24
‑
101.

Definitions.

There are no specific applicable provisions for definitions for this chapter.

39
‑
24
‑
102.

Administration.

A board of county commissioners may by resolution provide for the implementation and administration of a tax on the production of electricity from solar resources in the county. The department shall promulgate any rules necessary for the implementation and enforcement of this chapter.

39
‑
24
‑
103.

Imposition.

A county may impose an excise tax upon the privilege of producing electricity from solar resources in the county. A tax under this chapter shall be imposed upon the production of electricity produced from solar resources for sale or trade, and shall be paid by the person producing such electricity.

39
‑
24
‑
104.

Taxation rate.

The tax rate or fee shall be established by the resolution of the board of county commissioners on the production of electricity from solar resources in the county. No tax imposed under this section shall exceed a rate of five dollars ($5.00) on each megawatt hour or a rate of five percent (5%) of the annual gross energy earnings from energy produced in the county by solar resources, whichever is greater.

39
‑
24
‑
105.

Exemptions.

(a)

No tax shall be imposed under this chapter upon electricity that is produced from any generating facility owned or operated by the federal government, the state of Wyoming or by any county or municipality in this state.

(b)

No tax shall be imposed under this chapter upon electricity which is produced for the personal consumption of the producer.

39
‑
24
‑
106.

Licensing; permits.

The county may establish by regulation provisions for licenses and permits for this chapter.

39
‑
24
‑
107.

Compliance; collection procedures.

(a)

Returns and reports.

Any person producing electricity from solar resources within a county that has imposed a tax under this chapter shall report as required by the county.

(b)

Payment.

Any person owing a tax under this chapter shall pay the tax or fee to the county treasurer as required by the county imposing the tax.

(c)

Timelines.

There are no specific applicable provisions for timelines for this chapter.

39
‑
24
‑
108.

Enforcement.

(a)

Audits.

There are no specific applicable provisions for audits for this chapter.

(b)

Interest.

The county may establish by regulation for the payment of interest for delinquent taxes.

(c)

Penalties.

The county may establish by regulation provisions for the payment of penalties for failure to comply with a tax imposed under this chapter.

(d)

Liens.

Any delinquent tax imposed under this chapter is a lien upon the property of any producer from and after the time the tax is due until the tax is paid.

The tax lien shall have preference over all liens except any valid mortgage or other liens of record filed or recorded prior to the date the tax became due.

(e)

Tax sales.

There are no specific applicable provisions for tax sales for this chapter.

39
‑
24
‑
109.

Taxpayer remedies.

There are no specific applicable provisions for taxpayer remedies for this chapter.

39
‑
24
‑
110.

Statute of limitations.

There are no specific applicable provisions for a statute of limitations for this chapter.

39
‑
24
‑
111.

Distribution.

(a)

Subject to subsection (b) of this section, the proceeds from a tax imposed by this chapter shall be distributed to the general fund of the county imposing the tax.

(b)

If any portion of the electricity on which a tax is levied under this chapter is produced within the municipal boundaries of a city or town, fifty percent (50%) of the proceeds from the tax resulting from electricity produced within the municipal boundaries of the city or town shall be distributed by the county treasurer for deposit in the general fund of the city or town.

Section 2
.

This act is effective July 1, 2025
.

(END)

1
HB0305