Bill > SF0094

This bill modifies Wyoming's tax distribution laws to specifically address sales taxes collected from remote sellers on the Wind River Indian Reservation. The bill establishes a new process where revenues from remote sales (online or out-of-state sales) sourced to the Wind River Indian Reservation will be distributed between the Eastern Shoshone Tribe and Northern Arapaho Tribe. Before distributing the funds, the state will first deduct 1% to cover administrative expenses, which will be deposited into the state's general fund. The remaining funds will be divided between the two tribes according to a separate agreement they will establish with the state of Wyoming. If no such agreement is in place, the undistributed funds will be retained by the state until an agreement is reached. The provisions will take effect on July 1, 2026, and apply specifically to sales tax collections under Wyoming statutes related to remote sellers (W.S. 39-15-501 and 39-15-502).

Budget and Finance

Tribal Relations

https://www.wyoleg.gov/Legislation/2025/SF0094