summary
Introduced
01/14/2025
01/14/2025
In Committee
02/05/2025
02/05/2025
Crossed Over
Passed
Dead
02/10/2025
02/10/2025
Introduced Session
2025 General Session
Bill Summary
AN ACT relating to sales and use tax; providing an exemption for sales and purchases sourced to trust lands held by only one (1) tribe; and providing for an effective date.
AI Summary
This bill creates a sales and use tax exemption specifically for transactions occurring on trust lands held by a single tribe on the Wind River Indian Reservation in Wyoming. The exemption applies to sales of tangible personal property, admissions, and services that are sourced to land held in trust by the United States for the sole benefit of one tribe. By amending existing tax statutes (W.S. 39-15-105 and 39-16-105), the bill ensures that sales and purchases made on these specific tribal trust lands will be exempt from state sales and use taxes. The legislation appears aimed at providing a targeted tax benefit for a particular tribal land situation, potentially supporting economic development or recognizing tribal sovereignty. The bill will become effective immediately upon completing the standard legislative process as outlined in the Wyoming Constitution.
Committee Categories
Budget and Finance
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Tribal Relations
Last Action
COW:S Did not consider for COW (on 02/10/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
Document Type | Source Location |
---|---|
State Bill Page | https://www.wyoleg.gov/Legislation/2025/SF0093 |
BillText | https://www.wyoleg.gov/2025/Introduced/SF0093.pdf |
Fiscal Note | https://www.wyoleg.gov/2025/Fiscal/SF0093.pdf |
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