Taxation of broadband internet infrastructure.

This Wyoming bill exempts sales and use taxes on equipment used to build broadband internet infrastructure in unserved areas. It applies to telecom providers, internet access companies, and video programming services constructing networks where high-speed internet isn't currently available (defined as 25 Mbps download/3 Mbps upload for residential areas). The exemption covers infrastructure equipment like routers and cables but excludes items sold directly to end-users. Providers may use reasonable methods to allocate equipment costs across service regions instead of tracking exact geographic locations.