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1. What's a sales or use tax?

Sales Tax is a tax levied on any sale of tangible property that takes place within the State of Wyoming. Use Tax is a tax levied on the sale of any tangible property that takes place outside of the State of Wyoming, for use, storage or consumption in Wyoming. Use taxes are levied because the state cannot legally impose a sales tax on transactions that take place beyond the state's border.

Rates for sales and use taxes are the same. Currently, the sales tax rate for the State of Wyoming, as set by the legislature, is 4%. Converse County also has an optional 1% sales tax levied by the county, which makes the sales tax rate in Converse County 5%. Other counties, like Niobrara, have additional capital facilities taxes that can make their rates go as high as 6%. The rate you pay when you purchase a vehicle depends on your place of residency.

2. When does sales tax have to be paid?

Sales tax is due on a vehicle each time the title is transferred to a new person in exchange for money or other consideration (parts, work, or more). Important: Wyoming law requires that sales tax must be paid on a vehicle within 60 days of the date of purchase . The 60 days includes weekends and holidays. If the sales tax is not paid within 60 days, the following charges apply: - a "civil fee" of $25 - interest at 1% per month the payment is overdue, commencing on the 66th day. - at 10 days past the due date, the "civil fees" becomes: $25 or 10%, whichever is higher. The 60 day period will begin running from the date on the invoice if the vehicle is purchased from a dealer, or the on a bill of sale or when the title was notarized if the vehicle is purchased from an individual. Sales tax can be paid at any time with or without the title being processed within the 60 days. For example, if a person purchases a vehicle for $20,000, and pays the sales tax on the 76th day, they would pay: Sales Tax (5%) - $1,000 Civil Fee (10% of $1,000) - $100 Interest (1% of $1,000) - $10 Total - $1,110

3. How much sales tax do I pay?

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. Click for more info on out of state purchases. 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.

4. What if I purchase a vehicle out of state?

Normally, dealers will not collect sales tax from non-residents on vehicle sales. So, if you purchase a vehicle in Denver, they will usually not collect sales tax, and you will pay 5% use tax (if a Converse County resident) at the Treasurer's Office. If a dealer does collect sales tax, the State of Wyoming will give you credit towards the use tax you owe. In other words, if you pay 5% sales tax in Michigan, Wyoming will credit that payment towards the 5% use tax you owe in Wyoming, and you won't pay any tax as long as you can provide a receipt for the tax you paid.

If you pay 7% sales tax in another state, the State of Wyoming will credit that 7% towards the 5% you owe, and again you will owe no sales or use tax in Wyoming. However, the state will not issue a refund for the additional 2% collected by the other state. If you pay 4% sales tax in another state, Wyoming will credit the 4% towards the 5% owed, and the Treasurer's Office will collect an additional 1% tax.

If you finance the sales tax with your vehicle payment, the auto dealer must remit the entire amount of the sales tax collected before you can register your vehicle. Normally, dealers send it directly to the Treasurer's Office and you receive a receipt in the mail. It is the purchaser's responsibility to ensure that the dealer pays the sales tax to the Treasurer's Office.

5. 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 - $30,000
Trade In - $5,000
Rebate - $1,000
Taxable Amount = $24,000
Tax Rate * 5% = $1,200

6. Where does the sales tax money go?

Wyoming counties, cities and towns benefit from sales and use tax collections. Each month, the Treasurer's Office sends the sales tax collections to the Wyoming Department of Revenue, who distributes the money. Currently, two-thirds of the 4% sales tax collections go to the State General Fund, and one-third (minus 1% for state administrative purposes) is returned to the cities, towns and counties.

The money returned to the cities and counties is based on:
- Where the vehicle was purchased, and
- The population of the city or county, based on the last federal census.

Counties that have 1% Optional Sales Taxes (like Converse County) or a 1% Capital Facilities Tax keep 100% of the additional 1% collected. For example, if a vehicle is purchased in Casper (4% state + 1% optional) and the sales tax is paid in Converse County (4% state + 1% optional), the Department of Revenue would distribute the 1% to Casper, place two-thirds of the 4% in the State General Fund and distribute the other one-third to Natrona County cities and towns based on the population.

If a vehicle is purchased in Laramie County (4% state + 1% optional + 1% capital facilities) and the sales tax is paid in Converse County, the Department of Revenue would distribute 2% to Casper, place two-thirds of the 4% in the State General Fund and distribute the other one-third of the 4% to Niobara County, cities and towns based on the population.

If a vehicle is purchased in Fremont County (4% state) and the sales tax is paid in Converse County (4% state + 1% option), the Department of Revenue would distribute 1% to Converse County, place two-thirds of the 4% in the State General Fund and distribute the other one-third of the 4% to Fremont County, cities and towns based on population.

7. What if the vehicle was a gift?

If a person gives you a vehicle that has been licensed in Wyoming or another state, there is no sales tax due on the transaction. Proof must be provided that the vehicle was legally licensed or registered. A person may also purchase a vehicle, pay sales tax, and then give it to another person without sales tax being due a second time. However, if a person purchase a vehicle, does not pay sales tax, and then gives the vehicle to you, either you or the purchaser will have to pay sales tax on the original sales price. Also, a vehicle that is financed at a bank (has a lien on the title) cannot be given as a gift, since vehicle ownership is shared by the title and lien holder. In that case, the person receiving the vehicle would owe sales tax on the amount that it still owed against the vehicle. 

8. What is exempt from sales tax?

There is a list of things that are exempt from sales tax. These include:
- Purchases made by manufacturers, if the item is a component of what they manufacture.
- Sales of livestock, or feed for livestock to be marketed.
- Intrastate transportation of sick or injured people by ambulance.
- Intrastate transportation of employees when the employer pays for the transportation.
- Intrastate transportation of freight and passengers.
- Intrastate transportation of raw farm product to processing plants.
- Sales of energy consumed in manufacturing, processing, or agriculture.
- Sales of the services of professionals.
- Sales of cigarettes (since there's a special cigarette tax).
- Sales to the State of Wyoming and political subdivisions.
- Sales to religious or charitable, non-profit organizations.
- Sales of certain vehicles to holders of ICC permits.
- Sales of prescription drugs and many other medical supplies.
- Sales of used mobile homes, after sales tax has once been paid by original purchaser on the initial purchase.
- Wholesale sales.
- Sales of newspapers or school yearbooks.
- Sales of gasoline (since there's a special fuel tax).
- Sales of food purchased with food stamps.
- Admissions to county or municipal recreation facilities.

Of course, there are many more. Should you have a question about the applicability of sales tax, contact the Wyoming Department of Revenue.

9. How do I pay sales tax on my boat?

When purchased from a dealer, the dealer will normally collect sales tax on the boat and motor. Sales tax on the trailer will have to be paid at the time the boat trailer is licensed, and is collected by the Treasurer's Office. If the boat is purchased from an individual, or the dealer does not collect the sales tax, it may also be paid to the Treasurer's Office at the time the boat trailer is licensed. The Treasurer's Office will then issue a receipt showing sales tax has been paid.

Important: The Game & Fish Department requires proof that sales tax has been paid on a boat before they will issue a boat registration. Therefore, it is important to keep
any receipt that shows sales tax has been paid.

The sales tax rate on a boat is the same for other vehicles or trailers. View a listing of the sales tax rate.

10. Do I Pay Sales Tax on a Lease?

Yes, lease companies are required to charge sales tax based on the sales tax rate of the county that you reside in. The amount is based on what your payment is. 

Example if your payment is $300.00 your tax amount included would be $15.00.

11. Is sales tax owed if I assume a loan?

Yes. Any "SALE" creates a taxable event when tangible property is exchanged for cash or consideration. 

Consideration means recompense or payment which includes to the parties to a sale. Consideration is not limited to cash. Assumption of debt is a form of consideration. 

Sales tax would be collected on the remainder of the loan.

12. Sales tax on a Lease Buy Out

Sales tax is owed when a person buys out the lease.  Sales tax is due on the remaining amount owed or the cost of what the vehicle was bought out for. We will require a bill of sale from the lease company or the bank.

13. Do I pay Sales Tax on a Mobile Home?

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.

14. Do I owe sales tax on a Raffle?

If you win a vehicle in a raffle, lottery, or anything else, sales tax must either be paid by the group giving away the vehicle or by the winner. If the group giving away the vehicle is a non-profit or tax exempt, they would have no tax liability and neither would the winner. If the group raffling the vehicles is taxable, the sales responsibility belongs to that group.  The winner is still responsible for licensing. The sales tax amount would be based on the "fair market" value of the vehicle, or generally the Blue Book value.

15. Can I pay my sales tax without my title being processed?

Yes, your title does not have to be recorded in order to pay your sales tax. Our office would just need the Year, Make, Vin number and purchase price to collect sales tax.