HB0137

Increases the taxation rate on net proceeds from skill based amusement games and redirects a portion of tax revenues to the state highway fund.

• Increases the weekly tax rate on skill based amusement game net proceeds from 20% to 25%. (W.S. 11-25-304(d), p. 1, lines 2-4)
• Reduces the percentage of tax revenue distributed to counties and municipalities from 45% to 36%, maintaining equal shares between the county and city or town where the game is located. (W.S. 11-25-304(d)(i), p. 1-2, lines 10-14)
• Reduces the percentage of tax revenue distributed to the public school foundation program account from 45% to 36%. (W.S. 11-25-304(d)(ii), p. 2, lines 16-17)
• Reduces the percentage of tax revenue distributed to the commission gaming account from 10% to 8%. (W.S. 11-25-304(d)(iii), p. 2, lines 19-20)
• Allocates 20% of tax revenue from skill based amusement game net proceeds to the state highway fund. (W.S. 11-25-304(d)(iv), p. 2, lines 22-23)

Effective: July 1, 2026

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