WyomingWyoming directs sales tax revenue to cities, towns, and counties
Starting July 1, 2026, Wyoming directs 8% of certain sales and use tax revenue to cities, towns, and counties for distribution under separate formulas.
What it does
The law directs 8% of certain state sales and use tax revenue to cities, towns, and counties. Separate formulas divide the money, with initial amounts for smaller cities and towns and some counties.
Lawmakers state that these funds should not pay for salary adjustments, added staff, or higher staff benefits. The same intent applies to pay for certain county-appointed board members, unless another law requires it.
Argument forCities, towns, and counties with lower tax revenue or property values could receive larger shares under formulas that weigh those factors.
Argument againstSending 8% of these tax revenues to local governments could leave less in the state general fund for other needs.
More detail
The law directs 8% of certain state sales and use tax revenue to cities, towns, and counties. The distributions go to Wyoming cities, towns, and counties. The formulas use population, tax revenue, and assessed property values. Cities and towns receive funds through one formula, with some money reserved for places below a per-person funding threshold. Counties receive funds through a separate formula. Before the remaining city and town funds are shared, each place receives $15,000 if its population is 35 or less, or $35,000 if its population is over 35. Counties with less than $300,000 in assessed value per mill first receive three times the difference between that value and $300,000. The money is distributed in equal payments on October 15 and March 15, based on revenue from the immediately preceding fiscal year. The law takes effect July 1, 2026.
The law states that lawmakers intend these funds not to pay for certain staffing and board compensation costs. The stated intent applies to funds distributed under the local government funding article. The stated intent covers salary adjustments, added personnel, and increased personnel benefits. It also covers compensation for members of boards appointed by county commissioners, unless another law requires that compensation. The law takes effect July 1, 2026.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Mar 6Assigned Chapter Number 40Latest
- Mar 6Governor Mark Gordon Signed HEA No. 0011Became Law
- Mar 2S President Signed HEA No. 0011
- Mar 2H Speaker Signed HEA No. 0011
- Feb 27Assigned Number HEA No. 0011
- Vote recorded H Concur:Passed 55-0-5-2-0. Result: pass.Lower
- Feb 27H Concur:Passed 55-0-5-2-0
- Feb 26H Received for Concurrence
- Vote recorded S 3rd Reading:Passed 30-0-1-0-0. Result: pass.Upper
- Feb 26S 3rd Reading:Passed 30-0-1-0-0Passed Senate
- Feb 25S 2nd Reading:PassedMinor
- Vote recorded HB0107S2001: Amendment failed 9-22-0-0-0. Result: fail.Upper
- Feb 24S COW:PassedMinor
- Feb 23S Placed on General File
- Vote recorded S02 - Appropriations:Recommend Amend and Do Pass 5-0-0-0-0. Result: pass.Upper
- Feb 23S02 - Appropriations:Recommend Amend and Do Pass 5-0-0-0-0Minor
- Feb 17S Introduced and Referred to S02 - AppropriationsMinor
- Feb 16S Received for IntroductionMinor
- Vote recorded H 3rd Reading:Passed 61-0-1-0-0. Result: pass.Lower
- Vote recorded HB0107H3001: Amendment failed 25-36-1-0-0. Result: fail.Lower
- Feb 16H 3rd Reading:Passed 61-0-1-0-0Passed House
- Feb 14H 3rd Reading:Laid Back
- Feb 12H 2nd Reading:PassedMinor
- Vote recorded HB0107H2002: Amendment adopted 38-22-2-0-0. Result: pass.Lower
- Feb 11H COW:PassedMinor
- Feb 10H Placed on General File
- Vote recorded H02 - Appropriations:Recommend Do Pass 7-0-0-0-0. Result: pass.Lower
- Feb 10H02 - Appropriations:Recommend Do Pass 7-0-0-0-0Minor
- Feb 9H Introduced and Referred to H02 - Appropriations 60-2-0-0-0Minor
- Vote recorded H Introduced and Referred to H02 - Appropriations 60-2-0-0-0. Result: pass.Lower
- Feb 6H Received for IntroductionMinor
- Feb 6Bill Number AssignedIntroduced
Taxes & BudgetGovernment & Ethics