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.

Commercial

To receive a sales tax exemption of the qualifications you must meet are:

• Have an active Motor Carrier number
• The reason you are exempt (which will be on your exemption form)
• The vehicle must have a Gross Vehicle Weight rating of over 10,000 pounds

Non-Profit Organizations

In order for a non profit organization to be exempt, they must be registered and in an "active" status. 
Non Profit organizations file annual reports with the Wyoming Secretary of State. To register or renew your non profit organization click here. 
 
When you plate the vehicle for the first time, we will verify the status of the organization on this website and give you a zero dollar tax receipt for your records.
 

Business Sale or Transfer

When a business is sold or when assets are being transferred from one business to another, the new owner needs to contact the Department of Revenue (DOR) to determine if the transaction is taxable.  Even if there is an itemized list of vehicles and purchase prices, the sale may or may not be taxable, depending on the circumstances. It's up to the DOR to make that determination. The DOR will issue a letter of determination, so the business is clear on their tax liability.
 
Most of the information is contained in Wyoming Statute 39-15-101 to 39-16-101. To learn more view a copy of the Sale of Business Letter (PDF) from the Department of Revenue. There is a section at the bottom of page 2 that covers the vehicle section.