2025
STATE OF WYOMING
25LSO-04601SF0060
SENATE FILE NO. SF0060
Sales tax distribution rates.
Sponsored by: Senator(s) French, Ide, Laursen, D, McKeown,
Salazar and Smith, D and Representative(s)
Allemand, Banks, Strock, Webber and Winter
A BILL
for
1 AN ACT relating to sales and use tax; revising the
2 distribution rates for sales and use taxes; removing
3 obsolete statutory language; specifying applicability; and
4 providing for an effective date.
5
6
7
8W.S. 39-15-111(b)(i), (iii)(intro) and (f)
9 and 39-16-111(b)(i), (iii)(intro) and (c) are amended to
10 read:
11
12
13
14 (b) Revenues earned under W.S. 39-15-104 during each
15 fiscal year shall be recognized as revenue during that 2025STATE OF WYOMING25LSO-04602SF0060
1 fiscal year for accounting purposes. Except as otherwise
2 provided in subsection (p) of this section, for all revenue
3 collected by the department under W.S. 39-15-104 the
4 department shall:
5
6 (i) Credit
7 to the state general fund for deposit by the
8 state treasurer except as provided by subsections (c) and
9 (d) of this section and less any credit allowed pursuant to
10 W.S. 39-15-107(b)(xi);
11
12 (iii) From the remaining share,
13
14
15 percent (1%) of the tax collected under W.S. 39-15-104.
16 From this amount, the department shall distribute
17
18
19 each county in equal monthly installments and then
20 distribute the remainder to each county in the proportion
21 that the total population of the county bears to the total
22 population of the state. The balance shall then be paid
23 monthly to the treasurers of the counties, cities and towns 2025STATE OF WYOMING25LSO-04603SF0060
1 for payment into their respective general funds. The
2 percentage of the balance that will be distributed to each
3 county and its cities and towns will be determined by
4 computing the percentage that net sales taxes collected
5 attributable to vendors in each county including its cities
6 and towns bear to total net sales taxes collected of
7 vendors in all counties including their cities and towns.
8 Subject to subsection (h) of this section, this percentage
9 of the balance shall be distributed within each county as
10 follows:
11
12 (f) In addition to the distribution specified in
13 subsection (b) of this section,
14
15 of sales
16 taxes collected from out-of-state vendors shall be
17 distributed to counties, cities and towns in the same
18 percentage as determined in paragraph (b)(iii) of this
19 section.
20
21
22 2025STATE OF WYOMING25LSO-04604SF00601 (b) Revenues earned under this article during each
2 fiscal year shall be recognized as revenue during that
3 fiscal year for accounting purposes. Revenue collected by
4 the department from the taxes imposed by this article shall
5 be transferred to the state treasurer who shall, as
6 specified by the department:
7
8 (i) Credit
9 for deposit by the state treasurer to the
10 general fund except as provided by subsections (d) and (e)
11 of this section and less any credit allowed pursuant to
12 W.S. 39-16-107(b)(viii);
13
14 (iii) From the remaining share,
15
16
17 percent (1%) of the tax collected under W.S. 39-16-104.
18 From this amount, the department shall distribute
19
20
21 each county in equal monthly installments and then
22 distribute the remainder to each county in the proportion
23 that the total population of the county bears to the total 2025STATE OF WYOMING25LSO-04605SF0060
1 population of the state. The remainder shall then be paid
2 monthly to the treasurers of the counties, cities and towns
3 for payment into their respective general funds. The
4 percentage of the remainder that will be distributed to
5 each county and its cities and towns will be determined by
6 computing the percentage that net use taxes collected
7 attributable to vendors in each county including its cities
8 and towns bear to total net use taxes collected of vendors
9 in all counties including their cities and towns. The
10 distribution shall be as follows:
11
12 (c) In addition to the distribution in subsection (b)
13 of this section,
14
15 of use taxes accruing from
16 out-of-state vendors shall be distributed to counties,
17 cities and towns in the same percentage as determined in
18 paragraph (b)(iii) of this section.
19
20. This act shall apply to distributions of
21 sales and use taxes collected on or after July 1, 2025.
22 2025STATE OF WYOMING25LSO-04606SF00601. This act is effective July 1, 2025.
2
3 (END)