Motor Vehicle Sales & Use Tax
General Overview
The county treasurer collects sales and use tax on all vehicle purchases that require license plates except motorcycles purchased from a Wyoming dealer. Sales tax applies where the purchase of the vehicle occurred in Wyoming. Use tax applies where the purchase occurred outside of Wyoming and is for the use, storage, or consumption of the vehicle within Wyoming.
Sales or Use Tax Due Dates
Sales or use tax is due prior to first registration of a vehicle and must be paid within 50 days from the date of purchase to avoid penalties and interest, regardless of the date the temporary permit expires. That date will be extended to the nest business day if the office is closed on the 50th day. If the tax is not paid on or before the 50th day, there will be a penalty of $25. If payment occurs on day 61 or thereafter, the penalty will be the greater of $25 or 10% of the tax due. Interest will also be charged at 1% per month or any fraction of a month beginning with day 51.
Payment & Registration Details
Sales or use tax can be paid without registering the vehicle. This can be done without a Wyoming title but requires a dealer invoice, purchase order, or notarized bill of sale specifying:
- Date of purchase
- Make
- Purchase price
- Vehicle identification number (VIN)
- Year
If a newly acquired vehicle is a gift, proof that the giver paid sales or use tax is required. This can be in the form of a paid receipt or prior registration.
Sales & Use Tax Rate
The appropriate tax rate is determined by the tax rate in effect in the county of the purchaser’s principle residence or domicile on the date of sale, not the tax rate in the county where the tax is remitted.
Use the Wyoming County Treasurer's Association
sales tax estimator or our page on
boat sales tax for more information.
