SF0094 • 2025

Wind River Reservation remote sales and use tax.

AN ACT relating to sales tax; providing for distribution of sales taxes for remote sales on the Wind River Indian Reservation as specified; and providing for an effective date.

Energy Taxes

Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor: Tribal Relations
Last action: 2025-02-10
Official status: inactive
Effective date: 3/1/2025

Plain English Breakdown

The bill did not pass and therefore has no effective date or further details on implementation.

Wind River Reservation Remote Sales and Use Tax Act

The bill proposes rules for collecting and distributing sales taxes from remote sellers on the Wind River Indian Reservation to the Eastern Shoshone Tribe and Northern Arapaho Tribe.

What This Bill Does

Specifies that one percent of collected taxes will be used for administrative costs, with the remaining amount distributed to the Eastern Shoshone Tribe and Northern Arapaho Tribe based on an agreement between them and the state.

Who It Names or Affects

Remote sellers who sell goods or services to customers in the Wind River Indian Reservation
The Eastern Shoshone Tribe and Northern Arapaho Tribe

Terms To Know

remote sellers: Businesses that sell goods or services online or through other means without having a physical presence in the area where they are selling.
Wind River Indian Reservation: A Native American reservation located in Wyoming, home to the Eastern Shoshone and Northern Arapaho Tribes.

Limits and Unknowns

The bill did not pass during its session.
It specifies that if there is no agreement between the tribes and the state, any unpaid amount will be held by the department until an agreement is reached.

Bill History

2025-02-10 Senate
S COW:S Did not consider for COW
2025-02-05 Senate
S Placed on General File
2025-02-05 Senate
S03 - Revenue:Recommend Do Pass 3-2-0-0-0
2025-01-14 Senate
S Introduced and Referred to S03 - Revenue
2025-01-10 Senate
S Received for Introduction
2025-01-07 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

25LSO-0146
2025
STATE OF WYOMING
25LSO-0146
Numbered
2.0

SENATE FILE NO. SF0094

Wind River Reservation remote sales and use tax.

Sponsored by: Select Committee on Tribal Relations

A BILL

for

AN ACT relating to sales tax; providing for distribution of sales taxes for remote sales on the Wind River Indian Reservation as specified; and providing for an effective date.

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

Section 1
.

W.S. 39
‑
15
‑
111(b)(intro) and by creating a new subsection (r) and 39
‑
15
‑
211 by creating a new subsection (e) are amended to read:

39
‑
15
‑
111.

Distribution.

(b)

Revenues earned under W.S. 39
‑
15
‑
104 during each fiscal year shall be recognized as revenue during that fiscal year for accounting purposes. Except as otherwise provided in
subsection (p)
subsections (p) and (r)
of this section, for all revenue collected by the department under W.S. 39
‑
15
‑
104 the department shall:

(r)

Except as otherwise provided in this subsection, all revenue collected under this article by the department from remote sellers under W.S. 39
‑
15
‑
501 and 39
‑
15
‑
502 for sales sourced to the Wind River Indian Reservation shall be distributed to the Eastern Shoshone Tribe and Northern Arapaho Tribe as provided in this subsection. The department shall deduct one percent (1%) to cover all administrative expenses and costs for deposit by the state treasurer into the general fund for that amount. The remaining amount shall be paid to each tribe as determined by a separate agreement between each tribe and the state of Wyoming. If an agreement is not in effect with a tribe, any unpaid amount shall be retained by the department in the account from which the funds would be paid until such time as an agreement is reached with the Eastern Shoshone Tribe and the Northern Arapaho Tribe.

39
‑
15
‑
211.

Distribution.

(e)

Notwithstanding subsections (a) through (d) of this section, all revenue collected by the department under this article from remote sellers under W.S. 39
‑
15
‑
501 and 39
‑
15
‑
502 for sales sourced to the Wind River Indian Reservation shall be distributed as set forth in W.S. 39
‑
15
‑
111(r).

Section 2
.

This act is effective July 1, 2026
.

(END)

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SF0094