SF0093

Failed

Tribal trust land sales and use tax exemption.

Exempt sales and purchases on single-tribe trust lands from Wyoming sales and use tax.

Full legal title

AN ACT relating to sales and use tax; providing an exemption for sales and purchases sourced to trust lands held by only one (1) tribe; and providing for an effective date.

Taxes

Sponsor:

View on wyoleg.gov Introduced Text (PDF)Digest (PDF)Fiscal Note (PDF)

What does this bill do?

Exempts sales and purchases of tangible personal property, admissions, and services sourced to trust lands held by a single tribe on the Wind River Indian Reservation from Wyoming sales and use tax.

Adds a new exemption to the sales tax statute for sales of tangible personal property, admissions, or services sourced to land held in trust by the United States for the benefit of only one tribe on the Wind River Indian Reservation. (W.S. 39-15-105(a), Sec. 1)
Adds a new exemption to the use tax statute for purchases of tangible personal property, admissions, or services sourced to land held in trust by the United States for the benefit of only one tribe on the Wind River Indian Reservation. (W.S. 39-16-105(a), Sec. 1)

Effective: Immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constitution

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Actions (6)

2/10/2025(Senate)

S COW:S Did not consider for COW

2/5/2025(Senate)

S Placed on General File

2/5/2025(Senate)

S03 - Revenue:Recommend Do Pass 5-0-0-0-0

1/14/2025(Senate)

S Introduced and Referred to S03 - Revenue

1/10/2025(Senate)

S Received for Introduction