This bill amends existing sales tax law 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 expenses, with the remaining funds allocated to the tribes based on separate agreements with the state. If no agreement is in place, the unpaid amounts will be retained by the department until an agreement is reached.

Additionally, the bill modifies the existing law by deleting a reference to subsection (p) and adding new subsections (r) and (e) to clarify the distribution process for these specific sales tax revenues. The effective date for this act is set for July 1, 2026.

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