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Did Not Advance

Wyoming bill directs sales taxes from very large electrical loads to local governments

Original title: Distribution of taxes on large electrical loads.

Last action · February 10, 2026: S Failed Introduction 17-13-1-0-0Sponsor: Cale Case

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Senate File 76 requires sales tax revenues collected from very large electrical loads of 100 s or more to be deposited into a newly created starting July 1, 2026. Vendors selling electricity for these large loads must report those sales separately to the Wyoming Department of Revenue. The provisions apply to specific general revenue taxes imposed or continued by voter approval on or after July 1, 2026.

Background
  • Sales tax distributions in Wyoming are governed under Title 39 of the Wyoming Statutes, which dictates how collections by the Department of Revenue are allocated between state funds and local government subdivisions. context

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

vendors selling electricity

Vendors must separately report all sales related to very large electrical loads to the department in the manner prescribed by rule and regulation.

Directly affected

cities, towns, and counties

Local governments receive direct distributions funded by tax revenues collected from very large electrical loads deposited into the new distribution account.

Directly affected

state treasurer

The state treasurer is required to invest all funds within the newly created local government distribution account and retain investment earnings inside the account.

Key Facts

  • Defines a 'very large electrical load' as an electrical load of not less than one hundred (100) megawatts for a single purchaser or customer.
  • Vendors selling electricity to serve a very large electrical load must report all sales related to that load separately to the Department of Revenue.
  • Creates a new local government distribution account where all revenues collected from sales of very large electrical loads must be deposited.
  • Requires all funds within the local government distribution account to be invested by the state treasurer, with all investment earnings staying in the account.
Show all 7 facts
  • Directs funds in the local government distribution account to be distributed as determined by the legislature for direct distributions to cities, towns, and counties.
  • Applies tax distribution changes for specific general revenue taxes only to those imposed or continued by approval of voters on or after July 1, 2026.
  • Sets the effective date of the act as July 1, 2026.

Frequently Asked Questions

What qualifies as a 'very large electrical load' under this bill?
A very large electrical load is defined as an electrical consumption of not less than one hundred (100) s for a single purchaser or customer.
Where do the sales tax revenues from these large electrical loads go?
They are deposited into a newly created to be distributed directly to cities, towns, and counties as determined by the legislature.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Failed in the Senate.

Procedural history

3 actions
  1. Feb 10, 2026Senate
    S Failed Introduction 17-13-1-0-0
  2. Feb 6, 2026Senate
    S Received for Introduction
  3. Feb 5, 2026
    Bill Number Assigned

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Industrial Power Sales Tax Redirection

The bill marks a targeted structural shift in how sales tax revenue originating from massive industrial power consumers is handled, routing money away from standard state funds and into a dedicated municipal distribution account.

Connected Entities

Wyoming, State Treasurer, Department
locationWyoming“state where the bill is introduced”Map →
PersonState Treasurer“invests funds within the local government distribution account”Map →
OrganizationDepartment“Wyoming Department of Revenue responsible for tax collection and reporting”Map →

Sources

Open source document

www.wyoleg.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 65)
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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