This bill amends existing sales and use tax laws in Wyoming to provide a specific exemption for sales and purchases sourced to trust lands held by the United States for the benefit of only one tribe on the Wind River Indian Reservation. The amendments create new paragraphs (xi) in both W.S. 39-15-105(a) and W.S. 39-16-105(a), which outline that sales of tangible personal property, admissions, or services sourced to these trust lands will be exempt from the excise tax imposed by the state.

The effective date of this act is immediate, contingent upon the completion of all necessary legislative procedures as outlined in the Wyoming Constitution. This change aims to support economic activities related to the specified trust lands and acknowledges the unique status of the tribe benefiting from these lands.

Statutes affected:
Introduced: 39-15-105, 39-16-105