This bill amends existing sales tax laws in Wyoming to establish a specific distribution mechanism for sales tax revenues generated from remote sales on the Wind River Indian Reservation. It introduces new provisions in W.S. 39-15-111 and W.S. 39-15-211, which outline that all revenue collected from remote sellers for sales sourced to the Wind River Indian Reservation will be distributed to the Eastern Shoshone Tribe and Northern Arapaho Tribe. The bill specifies that the state will deduct 1% of the revenue to cover administrative costs, with the remaining funds allocated to the tribes based on separate agreements with the state. If no agreement is in place, the funds will be retained until an agreement is reached.

Additionally, the bill removes a previous subsection (p) from W.S. 39-15-111 and adds a new subsection (r) that details the distribution process for the tribes. It also creates a new subsection (e) in W.S. 39-15-211, reinforcing the distribution of revenue collected from remote sellers to the tribes as specified in the new provisions. The act is set to take effect on July 1, 2026.

Statutes affected:
Introduced: 39-15-111, 39-15-211