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SF0060

Sales Tax Distribution Rates

Last scannedAug 25, 2026, 2:25 AM

In one sentence

The bill revises the distribution rates for sales and use taxes in Wyoming.

What it does

  • Changes the percentage of sales taxes that go to counties, cities, and towns from 35% to 50%
  • Removes outdated language about how much money is given to each county annually
  • Creates a new section in Wyoming law to outline rules for distributing sales and use taxes to local governments

Who it affects

  • Local governments that receive tax distributions from the state

Limits and unknowns

  • This bill was marked as inactive by Wyoming and is no longer moving forward in its current session.
  • The bill does not specify what happens if the total tax collected changes significantly after July 1, 2025.

Plain language

Terms to know

Distribution rates
The percentages of tax money given to different areas or groups, like counties or cities.
Statutory language
Official written laws and rules that govern how something is done.

Official record

Sources

Validated

Public statements

Why lawmakers voted

Last checked Aug 5, 3:31 AM

Bill Landen

R · S27

Voted Yes

Why they voted this way

The lawmaker opposes the amendment because its length at third reading makes it difficult to track and understand.

Public statementFloor statement at 1:02:05 Watch the statement
Voted Yes

Why they voted this way

The lawmaker opposes the amendment not due to its concept, but because a third-reading change of such scope is imprudent and may exceed the bill's title.

Public statementFloor statement at 1:03:04 Watch the statement

Mike Gierau

D · S17

Voted Yes

Why they voted this way

The lawmaker opposes the amendment because current economic data is missing, making it premature to pass such a significant bill.

Public statementFloor statement at 1:04:05 Watch the statement

Ed Cooper

R · S20

Voted Yes

Why they voted this way

The lawmaker supports the amendment because it helps small towns and counties that would otherwise be hurt by the bill as originally written.

Public statementFloor statement at 1:05:03 Watch the statement

Larry Hicks

R · S11

Voted Yes

Why they voted this way

The lawmaker supports the amendment because delaying it provides a chance to re-evaluate the program in context of other local government funding issues.

Public statementFloor statement at 1:19:57 Watch the statement

Gary Crum

R · S10

Voted Yes

Why they voted this way

The lawmaker opposes the amendment because he cannot explain its complex implications to his constituents.

Public statementFloor statement at 1:22:16 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the amendment because it returns the bill to its original form, which they consider a rational course of action given that progress has been made and safety valves are already in place.

Public statementFloor statement at 1:25:58 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the amendment to respect the original sponsor's intent, arguing that the bill has been changed so significantly that it no longer reflects what was originally proposed.

Public statementFloor statement at 1:27:39 Watch the statement

Tim Salazar

R · S26

Voted Yes

Why they voted this way

The lawmaker states they cannot vote for the current version of the bill if this amendment fails, because they need to ensure the major changes are handled correctly through an interim process before implementation.

Public statementFloor statement at 1:29:20 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the amendment because they believe the bill has been altered too much and needs to be returned to its basics, noting that recent changes have negatively affected towns and counties.

Public statementFloor statement at 1:29:59 Watch the statement

Jim Anderson

R · S28

Voted Yes

Why they voted this way

The lawmaker explains that returning to the original bill helps larger counties with high sales tax revenue, while keeping the amendments benefits smaller counties and cities.

Public statementFloor statement at 1:30:19 Watch the statement

Tim French

R · S18

Voted Yes

Why they voted this way

The lawmaker supports returning to the simple original bill, arguing that a discussion on direct distribution should happen during an interim period rather than in this session.

Public statementFloor statement at 1:33:01 Watch the statement

Larry Hicks

R · S11

Voted Yes

Why they voted this way

The lawmaker supports splitting sales tax distribution to provide a stable, continuous revenue source for local governments that is less volatile than mineral or severance taxes and avoids the political battles of annual budget allocations.

Public statementFloor statement at 20:30 Watch the statement

Tim French

R · S18

Voted Yes

Why they voted this way

The lawmaker supports the amendment because he believes it creates a fairer system for distributing sales tax revenue.

Public statementFloor statement at 22:50 Watch the statement
Voted No

Why they voted this way

The lawmaker supports the amendment because he believes a fifty-fifty split provides a steady flow of funds that allows counties to know what they will receive.

Public statementFloor statement at 23:50 Watch the statement

Dan Laursen

R · S19

Voted Yes

Why they voted this way

The lawmaker opposes the amendment at this time because he believes more analysis is needed regarding its impact on small communities, direct distribution formulas, and general fund balances before such a significant change can be supported.

Public statementFloor statement at 26:09 Watch the statement

Bill Landen

R · S27

Voted No

Why they voted this way

The lawmaker opposes the amendment due to concerns about depleting the general fund and believes it is premature to distribute these funds without first assessing the state's overall financial balance.

Public statementFloor statement at 27:07 Watch the statement

Ed Cooper

R · S20

Voted Yes

Why they voted this way

The lawmaker supports the amendment as a necessary step to balance property tax reform and provide certainty in local government funding.

Public statementFloor statement at 28:06 Watch the statement
Voted No

Why they voted this way

The lawmaker supports moving forward with the amendment on second reading to allow time for further information gathering while still addressing local government needs.

Public statementFloor statement at 29:07 Watch the statement

Eric Barlow

R · S23

Voted No

Why they voted this way

The lawmaker opposes the amendment because he believes more work is needed to ensure small communities without sales tax revenue are not negatively impacted by removing direct distribution funds.

Public statementFloor statement at 30:48 Watch the statement

Brian Boner

R · S02

Voted Yes

Why they voted this way

The lawmaker supports the amendment as an option that empowers local elected officials rather than relying on complex state formulas for funding distribution.

Public statementFloor statement at 31:27 Watch the statement

If a lawmaker is not listed, we couldn't find a published reason.

Wyoming roll calls

Recorded votes

3 roll calls

S 3rd Reading:Passed 30-0-1-0-02025-01-29 · Senate30 yes 0 no
Amendment adopted 16-14-1-0-02025-01-24 · Senate16 yes 14 no
S03 - Revenue:Recommend Do Pass 5-0-0-0-02025-01-22 · Senate5 yes 0 no

Official activity

Bill history

  1. H:Died in Committee Returned Bill Pursuant to HR 5-4House
  2. H No report prior to CoW CutoffHouse
  3. H Introduced and Referred to H02 - AppropriationsHouse
  4. H Received for IntroductionHouse
  5. S 3rd Reading:Passed 30-0-1-0-0Senate
  6. S 3rd Reading:Laid BackSenate
  7. S 3rd Reading:Laid BackSenate
  8. S 2nd Reading:PassedSenate
  9. S COW:PassedSenate
  10. S Placed on General FileSenate
  11. S03 - Revenue:Recommend Do Pass 5-0-0-0-0Senate
  12. S Introduced and Referred to S03 - RevenueSenate
  13. S Received for IntroductionSenate
  14. Bill Number AssignedLSO

Changes

Amendments

4 stored

SF0060S2001

The amendment changes the distribution rates for sales and use taxes by reducing percentages from 65% to 50% in several places.

SF0060S3001

The amendment changes the year from 2025 to 2026 in two places within the bill.

SF0060S3002

The amendment changes how local governments receive money from sales and use taxes by creating a new distribution formula and account.

SF0060S3003

The amendment removes previous amendments to a bill about sales and use tax distribution rates.