Tribal trust land sales and use tax exemption.

Plain English Breakdown

The candidate explanation accurately reflects the official source material provided. The bill's status as 'Did Not Pass' is noted, but no additional details about future actions or impacts are available from the given information.

Tribal Trust Land Sales and Use Tax Exemption

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.

What This Bill Does

• 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.

Who It Names or Affects

• People who buy goods or services from businesses located on tribal trust lands.
• Businesses that sell goods or provide services on tribal trust lands.

Terms To Know

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.

Limits and Unknowns

• 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.

Current Bill Text

25LSO-0151
2025
STATE OF WYOMING
25LSO-0151
Numbered
2.0

SENATE FILE NO. SF0093

Tribal trust land sales and use tax exemption.

Sponsored by: Select Committee on Tribal Relations

A BILL

for

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.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1
.

W.S. 39
‑
15
‑
105(a) by creating a new paragraph (xi) and 39
‑
16
‑
105(a) by creating a new paragraph (xi) are amended to read:

39
‑
15
‑
105.

Exemptions.

(a)

The following sales or leases are exempt from the excise tax imposed by this article:

(xi)

Sales of tangible personal property, admissions or services sourced to land held in trust by the United States for the benefit of only one (1) tribe on the Wind River Indian Reservation.

39
‑
16
‑
105.

Exemptions.

(a)

The following purchases or leases are exempt from the excise tax imposed by this article:

(xi)

Purchases of tangible personal property, admissions or services sourced to land held in trust by the United States for the benefit of only one (1) tribe on the Wind River Indian Reservation.

Section 2
.

This act is 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.

(END)

1
SF0093