Bill

Bill > SF0093


WY SF0093

Tribal trust land sales and use tax exemption.


summary

Introduced
01/14/2025
In Committee
02/05/2025
Crossed Over
Passed
Dead
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)

bill text


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