This bill amends existing sales and use tax laws in Wyoming to establish specific provisions for the distribution of sales and use taxes collected from remote sales and purchases sourced to the Wind River Indian Reservation. Key changes include the addition of new subsections in various sections of the law, specifically W.S. 39-15-111, 39-15-211, 39-16-111, and 39-16-211. The bill stipulates that all revenue collected from remote sellers for sales and purchases on the reservation will be distributed to the Eastern Shoshone and Northern Arapaho Tribes, with the department retaining 1% for administrative costs. If no agreement is in place with a tribe, any unpaid amounts will be retained by the department.

The bill also clarifies that the distribution of these revenues will follow the guidelines set forth in the newly added subsection (r) of W.S. 39-15-111. The effective date for this act is set for July 1, 2024. Overall, the legislation aims to ensure that the tribes receive their fair share of tax revenues generated from remote sales and purchases occurring on their reservation.

Statutes affected:
24LSO-0320 v0.5: 39-15-111, 39-15-211, 39-16-111, 39-16-211