Sales Tax

Wyoming has had sales and use taxes since 1935. Sales tax applies to the retail sale of personal property or services. The purchaser generally pays the tax and in the case of motor vehicle sales, the responsibility for collecting the tax and remitting it to the state falls on the County Treasurer.

There are several important things about paying sales tax in Wyoming:
  1. Sales tax must be paid within 60 days from the date of purchase. If purchased after January 1st, 2016; if purchased prior Sales tax was due within 50 days.
  2. If a vehicle is purchased from a dealership, a contract of sale must be presented.
  3. The sales tax rate you pay is based on your place of residency.

What is 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%.

Uinta County Sales Tax Rate: Uinta County also has an optional 1% sales tax levied by the county, which makes the sales tax rate 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.



Calculation


Calculating How Much to Pay in Sales Tax


HOW MUCH SALES TAX DO I PAY?

The amount of sales tax due depends on:
  1. The sales price of the vehicle, and
  2. The applicable sales tax rate.

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, etc.

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 Uinta County (5%) purchases a vehicle in Denver (7%), the purchaser would pay 5%.

Important: Wyoming law requires that a contract 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.



Penalties


Fees for Paying Past the 60 Day Limit (for purchases made after January 1st, 2016)



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, etc.)

Important: Wyoming law requires that sales tax must be paid on a vehicle within 60 days of the date of purchase. The 60 days include weekends and holidays.

If the sales tax is not paid within 60 days, the following charges apply:
  • a "civil fee" of 10% of the tax due or $25.00, whichever is higher;
  • interest at 1% per month the payment is overdue, commencing on the 61st day.

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.

For example, if a person purchases a vehicle for $20,000.00, and pays the sales tax on the 61st day, they would pay:

Sales Tax (5%) $1,000.00
Civil Fee (10% of $1,000) $100.00
Interest (1% of $1,000) $10.00
Total $1,110.00



Distribution


Where the Sales Tax Money Goes



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 Uinta 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 Uinta 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 Uinta 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.



Boats


How to Calculate Sales Tax on Boats



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.

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

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.



Exemptions


Information About What Things Are Exempt From Sales Tax



There is a long list of things that are exempt from sales tax.

These include:
  • Sales of certain vehicles to holders of ICC permits.
  • Sales of mobile homes, after sales tax has once been paid by original purchaser.
  • Sales to religious or charitable organizations.
  • Wholesale sales.

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