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.
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.