Wyoming2025Did Not Pass

SF0093

Tribal Trust Land Sales and Use Tax Exemption

Last scannedOct 23, 2026, 2:19 AM

In one sentence

This act creates an exemption from sales and use taxes for transactions involving land held in trust by the United States for a single tribe on the Wind River Indian Reservation.

Creates an exemption from Wyoming's sales tax for purchases made on tribal trust lands.
Exempts purchases of tangible personal property, admissions, or services sourced to specific tribal trust lands.
Applies only to land held in trust by the United States for a single tribe on the Wind River Indian Reservation.

The exemption only applies to one specific tribe's trust lands on the Wind River Indian Reservation.
It is unclear how many businesses will benefit from this exemption.
This bill did not pass and was not considered further in its session.

Plain language

Tribal Trust Land: Land owned by the United States but held in trust for a specific Native American tribe, often used for economic development and cultural preservation.
Sales Tax Exemption: A rule that allows certain purchases to be made without paying sales tax.

Official record

Source checked

Public statements

Last checked Aug 5, 3:12 AM

Couldn't find a published reason.

Wyoming roll calls

1 roll call

S03 - Revenue:Recommend Do Pass 5-0-0-0-02025-02-05 · Senate5 yes 0 no

Official activity