SALES AND USE TAX

The county treasurer collects a sales or use tax on all vehicle purchases.  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.

MPVs, Motorcycles & Trailers

If you purchased an ATV or motorcycle from a Wyoming dealer they should have collected the sales tax at the time of purchase.  If you also purchased an MPV from a Wyoming dealer and they did not collect sales tax will be collected at the county treasurer’s office.

Due Dates & Penalties

Sales or use tax is due prior to first registration of a vehicle but must be paid within 50 days from the date of purchase to avoid penalties and interest. That date will be extended to the next business day if the treasurer’s 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 $25.00. If payment occurs on day 61 or thereafter, the penalty will be the greater of $25.00 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.

Sales Tax paid without a title

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 all of the following information: 

Year
Make
Vehicle Identification Number
Date of Purchase

Gifts

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 or use tax will be collected on the fair market value absent the required proof.

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.