WY SF0076

Defines "very large electrical load" as an electrical load of at least 100 megawatts for a single purchaser or customer

Requires vendors selling electricity to very large electrical loads to report those sales separately from other sales on their tax returns

Creates a new "local government distribution account" to receive all state and local sales tax revenues collected from very large electrical load electricity sales

Directs the state treasurer to invest funds in the account, with investment earnings remaining in the account and distributions to cities, towns, and counties determined by the legislature

Applies only to local option taxes imposed or renewed by voters on or after July 1, 2026; taxes approved before that date become subject to the new distribution rules only upon voter renewal