This bill amends existing sales and use tax laws in Wyoming to provide specific exemptions for sales and purchases related to trust lands held by a single tribe on the Wind River Indian Reservation. It introduces new legal language in W.S. 39-15-105(a) and W.S. 39-16-105(a), creating a new paragraph (xi) in both sections. The new exemptions include 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.

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

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