County Treasurer Scott Harnsberger. File photo.
(Fremont County, Wyo.) – At the direction of the Wyoming Department of Revenue, the Fremont County Treasurer’s office is altering the sales tax rules for tribal members purchasing vehicles.
“Motor vehicle sales beginning January 1, 2014 are exempt from the payment of sales tax if a member of the Northern Arapahoe or Eastern Shoshone Tribes takes possession of their purchase at a physical location on the Wind River Indian Reservation” said Scott Harnsberger the Fremont County Treasurer. “I have revised the policy based upon recent conversations with the Wyoming Department of Revenue.”
Previously, Harnsburger said his office had been interpreting state law to say that sales tax applies to where the purchaser lives. But now, the Department of Revenue wants the local department to apply the exemption only if the sale took place on the reservation.
The Treasurer’s office will require evidence that the property was delivered by the seller to a location on the Reservation. Acceptable evidence will be a shipping document provided by the common carrier or an affidavit from the seller. This applies to both person-to-person sales and sales by dealerships.
Harnsberger clarified this decision has nothing to do with the recent EPA ruling. “The Treasurer’s office continues to recognize the exterior boundaries of the Wind River Indian Reservation (diminished) as defined by the Wind River Cession Act of 1905 (33 stat. 1016) or other Indian Country as defined by 18 USC 1151 (trust land);” said Harnsberger.
If anyone has questions concerning this issue, please contact the Fremont County Treasurer’s office at 332-1105 or email firstname.lastname@example.org.