VEHICLE SALES AND USE TAX
The County Treasurer collects sales or use tax on all vehicle purchases except motorcycles that are purchased through a Wyoming dealer. Sales tax applies where the purchase of the vehicle occurred in Wyoming. While use tax applies where the purchase occurred outside of Wyoming and is for the use, storage or consumption of the vehicle within Wyoming. A sales or use tax is due prior to first registration of a vehicle but must be paid within 60 days from the date of purchase to avoid penalties and interest, regardless of the date the temporary permit expires. That date will be extended to the next business day if the office is closed on the 60th day, there will be a penalty of $25.00. If payment occurs on the 61 or thereafter, the penalty will be the greater of $25.00 or 10% of the tax due. Interest will also be charged at 1% per month or any fraction of the month beginning with day 61.
Paying Sales/Use Tax without Registering
A sales or use tax can be paid without registering the vehicle. This can be done without a Wyoming title but requires a dealer invoice, purchase order or notarized bill of sale with a VIN Inspection from any Law Enforcement agency specifying:
- Year
- Make
- Vehicle Identification Number (VIN)
- Date of Purchase
Gifted Vehicles
If a newly acquired vehicle is a gift, proof that the giver paid sales or use tax is required. This can be in the form of a paid sales tax receipt or prior registration. Sales or use tax will be collected on the fair market value absent the required proof, as stated in W.S. 39-15-107 (B) (ii).
Non-Residents
Non-resident, active-duty military are not exempt from the payment of sales or use taxes on the vehicle purchase.
Sales and Use Tax Rate
The appropriate tax rate is 5.25% in Goshen County. For sales and use tax rates of all Wyoming Counties visit Department of Revenue.
