Motor Vehicle Sales & Use Tax

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 65 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 next business day if the office is closed on the 65th day.  If payment occurs on day 66 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 66.

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 our page on boat sales tax for more information.