SF0094

Distributes remote sales tax revenue collected on the Wind River Indian Reservation to the Eastern Shoshone Tribe and Northern Arapaho Tribe.

• Directs the department to distribute all remote sales tax revenue collected from sellers subject to W.S. 39-15-501 and 39-15-502 for sales sourced to the Wind River Indian Reservation to the Eastern Shoshone Tribe and Northern Arapaho Tribe. (W.S. 39-15-111(b)(r))
• Requires the department to deduct one percent of remote sales tax revenue for administrative expenses, with that amount deposited into the state general fund. (W.S. 39-15-111(b)(r))
• Authorizes payment of remaining remote sales tax revenue to each tribe according to separate agreements between each tribe and the state of Wyoming. (W.S. 39-15-111(b)(r))
• Provides that if no agreement is in effect with a tribe, unpaid remote sales tax revenue shall be retained by the department until an agreement is reached with that tribe. (W.S. 39-15-111(b)(r))
• Applies the same remote sales tax distribution requirements to use tax revenue collected under W.S. 39-15-211. (W.S. 39-15-211(e))

Effective: July 1, 2026

AI-generated summary · Verify against the official text (PDF) · Notice a problem? Let us know