Vehicle Sales & Use Tax

Sales and Use Tax

The county treasurer collects a sales or use tax on all vehicle purchases. Sales tax applies where the purchase of the vehicle occurred in Wyoming. Use tax applies where the purchase occurred outside of Wyoming and is for the use, storage or consumption of the vehicle within Wyoming. If it is from an out of state dealer that by law has to collect the sales tax, we may have to collect additional sales tax if they have collected less than our sales tax rate.

ATVs & Motorcycles


If you purchased an ATV or motorcycle from a Wyoming dealer they should have collected the sales tax at the time of purchase.  If you also purchased a trailer from a Wyoming dealer you need to remit the payment yourself to the county treasurer's office.

Due Dates & Penalties



If the purchase date was December 31, 2015 or prior the tax is due on the 50th day.  If the tax is not paid on or before the 50th day, there will be a penalty of $25.00. If payment occurs on day 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 a month beginning with day 51.

Effective January 1, 2016, Wyoming Sales Tax must be paid to the County Treasurer within 65 days of the date of purchase. After 65 days, additional penalties and interest will be due. If you are calculating tax on a sale that occurred more than 65 days ago, please contact your County Treasurer for the amount of penalties and interest due.

*What is a Taxable Sales Price?
The taxable sales price is the price of the vehicle less the gross trade-in allowance (if any) and includes: transportation costs, documentation fees, any vehicle additions, any added dealer profit.
It does not include: extended warranties, rebates assigned to dealer, gap insurance.
Cash down payments are NOT subtracted from the taxable sales price.

Payment Without A Title

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 specifying all of the following information:
  • Year
  • Make
  • Vehicle Identification Number
  • Date of Purchase
If purchased from an individual sales tax may also be paid if the buyer can provide us with the above information from the previous title or registration from the seller.