Wind River Reservation remote sales and use
tax.
25LSO-0146, 1.0
SF0094
FISCAL NOTE
The fiscal impact, in the form of decreased sales tax distributions to the
General Fund and changes to sales tax distributions to local entities, is
indeterminable.
Sales taxes collected by the Department of Revenue (DOR) from remote sellers for
sales sourced to the Wind River Indian Reservation would be distributed to the
Eastern Shoshone Tribe and Northern Arapaho Tribe. The DOR would deduct 1 percent
to cover administration expenses for deposit to the General Fund. The remaining
amount would be paid to each tribe as determined by separate agreement between
the tribe and the State of Wyoming. If an agreement is not in effect with a
tribe, any unpaid amount would be retained by the DOR in the account from which
the funds would be paid until such time as agreements are reached.
The DOR cannot identify the sales taxes currently collected from remote sellers
for sales sourced to the Wind River Indian Reservation. The DOR indicates the
sales tax that would be distributed to the tribes could approach $1.6 million per
year, based on FY 2024 sales taxes collected for online shopping (NAICS code
4541) in Fremont County and the assumption that 39 percent of Fremont County’s
population lives on the Wind River Indian Reservation. This distribution to the
tribes would result in corresponding decreased sales tax distributions to the
General Fund and to local governments of roughly $900,000 and $700,000
respectively.
NOTICE-AGENCY ESTIMATE OF ADMINISTRATIVE IMPACT REQUESTED
This bill has administrative impact that appears to increase duties or
responsibilities of one or more state agencies and may impact agency spending or
staffing requirements. As introduced, the bill does not modify any state agency
budget or current personnel authorizations.
The following state agencies will be asked to provide their estimate of the
administrative fiscal impact prior to the first committee meeting held to
consider the bill:
Department of Revenue
Prepared by: Dean Temte, LSO Phone: 777-7881
(Information provided by Bret Fanning, Department of Revenue, 777-5220)