39-14-105. Exemptions.
(a) Coal has no value and is exempt from taxation if it is consumed prior to sale for the purpose of treating or processing coal produced from the same mine.
(b) Repealed by Laws 2016, ch. 16, § 2.
(c) Repealed by Laws 2016, ch. 16, § 2.
(d) Repealed By Laws 2008, Ch. 44, § 2.
(e) Surface coal transported to market outside of North America using a coal export terminal located in Canada or Mexico is exempt from the severance taxes imposed by W.S. 39-14-104(a)(iii) and (v). The taxpayer shall submit all information and documentation as specified by the department to determine the taxpayer's qualification for the exemption. This subsection is repealed effective July 1, 2030 or upon the export in any calendar year through United States coal export terminals to markets outside of North America of a combined ten million (10,000,000) tons of surface coal subject to the tax as determined by the department of revenue and certified to the governor, whichever is sooner.