2025
STATE OF WYOMING
25LSO-01511SF0093
SENATE FILE NO. SF0093
Tribal trust land sales and use tax exemption.
Sponsored by: Select Committee on Tribal Relations
A BILL
for
1 AN ACT relating to sales and use tax; providing an
2 exemption for sales and purchases sourced to trust lands
3 held by only one (1) tribe; and providing for an effective
4 date.
5
6
7
8. W.S. 39-15-105(a) by creating a new
9 paragraph (xi) and 39-16-105(a) by creating a new paragraph
10 (xi) are amended to read:
11
12
13
14 (a) The following sales or leases are exempt from the
15 excise tax imposed by this article:
16 2025STATE OF WYOMING25LSO-01512SF00931
2
3
4
5
6
7
8 (a) The following purchases or leases are exempt from
9 the excise tax imposed by this article:
10
11
12
13
14
15
16. This act is effective immediately upon
17 completion of all acts necessary for a bill to become law
18 as provided by Article 4, Section 8 of the Wyoming
19 Constitution.
20
21 (END)