Energy production inventory exemption.

HB 213 exempts from property taxation energy production equipment temporarily stored in Wyoming before installation, provided Wyoming sales or use tax was paid on the equipment. It directly affects businesses storing specialized energy equipment (like solar panels or wind turbines) for future installation. The exemption applies only to equipment designed specifically for energy production (not storage/transport equipment or standard materials), and counties may require documentation to verify eligibility. The law takes effect July 1, 2023.