This bill amends existing sales and use tax laws in Wyoming to provide specific exemptions for sales and purchases related to trust lands. It introduces new provisions under W.S. 39-15-105(a) and 39-16-105(a), which exempt sales and purchases of tangible personal property, admissions, or services that are sourced to land held in trust by the United States for the benefit of only one tribe on the Wind River Indian Reservation.

The effective date of the bill is immediate, contingent upon the completion of all necessary legislative processes as outlined in the Wyoming Constitution. This legislation aims to support economic activities on the Wind River Indian Reservation by alleviating tax burdens associated with transactions on these trust lands.

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