This bill amends existing sales and use tax laws in Wyoming to provide an exemption for remote sales and purchases made on the Wind River Indian Reservation. Specifically, it adds new provisions to W.S. 39-15-105(a) and W.S. 39-16-105(a), which state that sales and purchases of tangible personal property, admissions, or services from remote sellers under W.S. 39-15-501 are exempt from excise tax when conducted on the Wind River Indian Reservation.
The effective date for this exemption is set for July 1, 2024. This legislative change aims to support economic activity on the Wind River Indian Reservation by alleviating tax burdens on remote transactions.
Statutes affected: 24LSO-319 v0.4: 39-15-105, 39-16-105