The vehicle sales price is the cash price of the vehicle including any up charges that increase the vehicle price. Taxable up charges include accessories, document fees, transportation fees, anti-theft devices, and more. The sales tax rate is always the rate charged in the purchaser's county of residence, as indicated by the address on the title.
If the purchase was made out of state, the tax rate will be determined by the purchaser's county residence.
For example, if someone from Converse County; 5% (6% from April 1, 2013 through November 30, 2015); purchases a vehicle in Denver (7%), the purchaser would pay 5% (6% April 1, 2013 to November 30, 2015).
Important: Wyoming law requires that a bill of sale must be presented to pay sales tax when a vehicle is purchased from a dealer. When a vehicle is purchased from an individual, no bill of sale is required.
The amount of sales tax due depends on:
- Sales price of the vehicle, and
- The applicable sales tax rate
What does a sales tax calculation look like?
Below is an example of sales tax for a vehicle purchased by a Converse County Resident:
Vehicle Sales Price
Taxable Amount * 5%
Penalties and Interest
If the tax is not paid on or before 65 days, there will be a Civil Fee of $25.00. If payment occurs on day 75 or thereafter, the Civil Fee will be $25.00 or 10% of the tax due, whichever is the higher amount. Interest in the form of a Delinquent Fee will also be charged at 1% per month staring with the first day the tax is delinquent.