Wyoming has had sales and use taxes since 1935. Sales tax applies to the retail sale of personal property or services. The purchaser generally pays the tax and in the case of motor vehicle sales, the responsibility for collecting the tax and remitting it to the state falls on the County Treasurer.
There are several important things about paying sales tax in Wyoming:
Sales tax must be paid within 65 days from the date of purchase. If purchased prior to January 1st, 2016, sales tax was due within 55 days.
If a vehicle is purchased from a dealership, a contract of sale must be presented.
The sales tax rate you pay is based on your place of residency.
What is a Sales or Use Tax?
Sales Tax is a tax levied on any sale of tangible property that takes place within the State of Wyoming.
Use Tax is a tax levied on the sale of any tangible property that takes place outside of the State of Wyoming, for use, storage or consumption in Wyoming. Use taxes are levied because the state cannot legally impose a sales tax on transactions that take place beyond the state's border.
Rates for sales and use taxes are the same.
Currently, the sales tax rate for the State of Wyoming, as set by the legislature, is 4%.
Uinta County Sales Tax Rate: Uinta County also has an optional 1% sales tax levied by the county, which makes the sales tax rate 5%
Other counties, like Niobrara, have additional capital facilities taxes that can make their rates go as high as 6%.
The rate you pay when you purchase a vehicle depends on your place of residency.