011-2 Wyo. Code R. §§ 2-11 - Motor Vehicles

(a) Tax Rate for Purchases. The appropriate tax rate on the purchase of a motor vehicle shall be composed of state sales or use taxes and applicable county option sales or use taxes. The appropriate tax rate shall be determined by the tax rate in effect in the county of the purchaser's principal residence as indicated on the owner's driver's license or other government issued identification on the date of the sale. If the purchaser does not have a driver's license or other government issued identification, the purchaser shall provide a statement of residency or principal place of business on a form prescribed by the Department. The tax rate for business entities paying sales and use tax on motor vehicles is based on where the business's main office, branch, or primary base of operations is located in Wyoming.

(b) Any purchase option exercised at the end of a lease agreement is a separate taxable transaction.

(c) Wyoming Sales/Use Tax Statement. All vendors of motor vehicles shall provide purchasers with a copy of the original sales invoice and a copy of the form titled "Wyoming Sales/Use Tax Statement" as prescribed by the Department. To calculate the tax owed, the vendor shall assess the rate in effect in the county of the purchaser's residence. An additional copy of the statement shall be furnished by the vendor to the County Clerk.

(d) The sale of motor vehicles to Native Americans is exempt if possession is passed to the purchaser on the Wind River Indian Reservation.

Notes

011-2 Wyo. Code R. §§ 2-11

Amended, Eff. 8/31/2023. Amended, Eff. 9/4/2024.