Vehicle sales and use tax distribution-highway fund.

Added a $15 million appropriation from the legislative stabilization reserve account to the department of transportation for repairing and maintaining tunnels on Wyoming Interstate 80, to be expended through June 30, 2027.

Added a requirement that the first $15 million from highway fund appropriations must be transferred back to the legislative stabilization reserve account on June 30, 2027.

Added a requirement that the department of revenue credit the highway fund no later than ninety days after the end of each fiscal year.

Changed the effective date from July 1, 2025 to immediate effect upon completion of all acts necessary for the bill to become law.

Clarified that the act applies to motor vehicle and trailer purchases made on and after July 1, 2025, and taxes paid on and after that date.