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[MarvBear]

Information from NADA Title & Registration Textbook 2004

Wyoming Sales or Use Tax Applicable to Registration


Yes- “The County Treasurer shall collect and remit to the Department the tax in effect in the county of the owner’s principal residence.” W.S.39- 15-107(B)(i) for sales tax and W.S. 39-16-107(B)(i) for use tax.

State sales tax at the rate of 4% (5% 5.50% or 6% in some counties) paid on the retail sales price with allowance for TRADE-IN. The tax must be paid within 50 days of the date of purchase or interest and penalties or interest and penalties are assessed by the treasurer. There is also a County Registration Fee in lieu of property tax. Wyoming residents must pay use tax at the time of first registration in Wyoming on vehicles purchased in foreign states. NON-RESIDENTS EXEMPT from Wyoming sales tax on vehicles purchased in Wyoming that are to be registered in another state unless Wyoming Title applied for. Taxes on mopeds, motorcycles and off-road recreational vehicles are paid to the vendor; taxes on all other vehicles are paid to the County Treasurer prior to first registration in Wyoming. When a customer receives two vehicles from a dealer in trade for one vehicle from a customer traded in as an even trade, and no money changes hands, no tax is due if the Bill of Sales shows no money exchanged and was an even trade. This applies when sales tax has been paid on the trade-in vehicle once.