SF0060 revises how Wyoming sales and use tax revenues are distributed among the state, counties, cities, and towns. The bill amends the statutory distribution formulas in the sales tax and use tax provisions so that a specified share of collections is allocated to local governments based on county population and the relative amount of net sales or use taxes attributable to vendors in each county and its municipalities. It also preserves the existing transfer of the state’s share to the general fund and removes obsolete statutory language.
The bill applies prospectively to sales and use taxes collected on or after July 1, 2025, and takes effect the same day. In practical terms, it changes the revenue-sharing mechanics for local governments without changing the underlying tax rates or imposing a new tax. The measure updates both sales tax and use tax distribution rules, including a separate allocation for taxes collected from out-of-state vendors, to align distributions with the revised statutory formula.
Impact
SF0060 amends Wyoming Statutes 39-15-111 and 39-16-111, which govern the distribution of sales and use tax revenues. The bill changes how the remaining share of collections is divided among counties, cities, and towns, and it updates the treatment of out-of-state vendor collections. Because it affects revenue allocation rather than tax liability, the bill primarily impacts state and local government budgets, accounting, and general fund receipts, while leaving taxpayers’ obligations unchanged.
Sentiment
The bill appears to have generally favorable support, especially in the Senate Revenue Committee and on final passage. It received a unanimous do-pass recommendation in committee and passed third reading 30-0, indicating broad agreement on the need to update the distribution formulas. However, the adopted amendment passed on a narrower 16-14 vote, suggesting some disagreement over the specifics of the revenue-sharing changes even though the final bill itself passed unanimously.
Contention
The main point of contention appears to have been the revised distribution formula for sales and use tax revenues, particularly how much revenue should flow to counties versus cities and towns and how the allocation should be calculated. The close amendment vote suggests debate over the fiscal effects on local governments and the state general fund, even though there was no recorded opposition to final passage. No committee transcript is available, so the specific arguments for or against the formula changes are not documented in the provided materials.