Bill
SF 94
Directs online sales tax revenue sourced to the Wind River Reservation to the Eastern Shoshone and Northern Arapaho Tribes, after a 1% admin deduction, via tribal agreements.
Status and sponsor
- Bill number: SF 94 (SF0094)
- Sponsor: Select Committee on Tribal Relations (primary sponsor listed as Salmon)
- Introduced: January 22, 2025
- Committee action: S03 – Revenue recommended “Do Pass” (3–2). Placed on General File; Senate COW did not consider for COW.
- Effective date (if enacted): July 1, 2026
Purpose
- Directs the state to distribute sales and use tax revenue collected from remote (online/marketplace) sales that are sourced to the Wind River Indian Reservation to the Eastern Shoshone Tribe and the Northern Arapaho Tribe, rather than to the State General Fund and local governments.
Key provisions
- Amends W.S. 39-15-111(b) by adding a new subsection (r) and amends 39-15-211(e) to require that:
- All revenue collected by the Department of Revenue (DOR) from remote sellers under W.S. 39-15-501 and 39-15-502 for sales sourced to the Wind River Indian Reservation be distributed to the Eastern Shoshone Tribe and the Northern Arapaho Tribe.
- The DOR will first deduct 1% of those collections to cover administrative expenses and deposit that amount to the State General Fund.
- The remaining amount will be paid to each tribe as determined by separate agreement between each tribe and the State of Wyoming.
- If no agreement is in effect with a tribe, the unpaid tribal share is to be retained by the DOR in the account from which payments would be made until an agreement is reached.
Who is affected
- Eastern Shoshone Tribe and Northern Arapaho Tribe: primary beneficiaries (receive remote sales/use tax revenue sourced to the reservation subject to tribal–state agreements).
- State General Fund: will lose a portion of revenue (after a 1% administrative deduction).
- Local governments: may receive reduced sales tax distributions that previously flowed through the state distribution formula.
- Department of Revenue: administrative responsibilities to identify, allocate, deduct 1% for admin, and hold funds pending tribal agreements.
Fiscal and administrative impact
- Exact fiscal impact is indeterminable. DOR cannot currently identify the precise amount of remote sales sourced to the reservation.
- LSO/DOR estimate (illustrative): using FY2024 online shopping data for Fremont County and assuming 39% of county population lives on the reservation, distributions to the tribes could approach $1.6 million per year. Under that scenario, corresponding decreases to the General Fund and local governments would be roughly $900,000 and $700,000, respectively.
- The bill imposes additional administrative duties on DOR (tracking, allocation, and holding funds until tribal agreements are reached).
Notes
- The bill operates via the state’s remote-seller sourcing rules (W.S. 39-15-501 and 39-15-502) and requires tribal–state agreements to specify the tribes’ shares; absent agreements, funds are retained by DOR for later distribution.
Compiled from official sources — confirm details with the bill’s official record.
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