Wind River Reservation remote sales and use tax.

SF 94 directs how Wyoming distributes sales tax revenue from remote sellers (like online retailers) for sales sourced to the Wind River Indian Reservation. It requires the state to send all such tax revenue to the Eastern Shoshone Tribe and Northern Arapaho Tribe, after deducting a 1% administrative fee for the state. The remaining funds must be paid to the tribes based on separate agreements between each tribe and Wyoming; if no agreement exists, the funds are held by the state until resolved. This bill modifies existing tax distribution laws (W.S. 39-15-111 and 39-15-211) and takes effect July 1, 2026.