largest commercial wind generation facility under development in North America. Carbon County is home to the largest proposed wind farm in the nation. Construction plans have been halted because of proposed new taxes on wind power energy production. Although uranium mining in Wyoming is much less active than in previous decades, recent increases in uranium's price have generated new interest in prospecting and mining. Taxes Unlike most other states, Wyoming levies no individual or corporate income tax. It also assesses no tax on retirement income earned and received from another state. Wyoming has a state sales tax of 4%. Counties have the option to collect an additional 1% tax for general revenue and a 1% tax for specific purposes, if approved by voters. Food for human consumption is not subject to sales tax. A county lodging tax varies from 2% to 5%. The state collects a use tax of 5% on items purchased elsewhere and brought into Wyoming. All property tax is based on the property's assessed value; Wyoming's Department of Revenue's Ad Valorem Tax Division supports, trains, and guides local government agencies in the uniform assessment, valuation and taxation of locally assessed property. "Assessed value" means taxable value; "taxable value" means a percentage of the fair market value of property in a particular class. Statutes limit property tax increases. For county revenue, the property tax rate cannot exceed 12 mills (or 1.2%) of assessed value. For cities and towns, the rate is limited to eight mills (0.8%). With very few exceptions, state law limits the property tax rate for all governmental purposes. Personal property held for personal use is tax-exempt. Inventory held for resale, pollution control equipment, cash, accounts receivable, stocks and bonds are also exempt. Other exemptions include property used for religious, educational, charitable, fraternal, benevolent and government purposes and improvements for handicapped access. Mine lands, underground mining equipment, and oil and gas extraction equipment are exempt from property tax, but companies must pay a gross products tax on minerals and a severance tax on mineral production. Wyoming does not collect inheritance taxes. There is limited estate tax related to federal estate tax collection. In 2008, the Tax Foundation reported that Wyoming had the most "business-friendly" tax climate of any U.S. state. Wyoming state and local governments in fiscal year 2007 collected $2.242 billion in taxes, levies, and royalties from the oil and gas industry. The state's mineral