Yes, if the home is being purchased brand new.
Sale of a Transportable home shall be collected upon the first sale of the transportable home. The tax shall be collected on 70% of the sales price of the transportable home. Most of the time the dealership will collect this tax and remit it to the State of Wyoming.
For example: a mobile home brand new costs $150,000.
You would take 150,000 X 70% which would be $105,000.
Then you would take $105,000 X 5% which would equal $5,250. This would be the sales tax they owed.
No tax shall be collected upon any subsequent sale of the home.