Sales Tax Information
ICC & DOT Exemptions:
You must have DOT or ICC before the purchase date of the vehicle. The title must be exactly the same as DOT or ICC or Leased to someone with DOT or ICC. You must present a copy of the lease agreement.
Exempt from Sales tax when vehicle is used for interstate transportation and weight of the truck and trailer is greater than 10,000 lbs.
Exempt from sales tax only when a farm vehicle (raw ag products), not used for hire, gross weight of greater than 26,000 lbs.
Sales Tax on Mobile Homes
Mobile Home Sales Tax is calculated on 70% of sales price times the tax rate.
WS 39-15-105 (b)(iv) - says: "tax imposed by this article upon the sale of a transportable home shall be collected upon the first sale of the transportable home. The tax shall be collected on seventy percent (70%) of the sales price of the transportable home. No tax shall be collected upon any subsequent sale of the home."
Repo by a bank or insurance for damage = no sales tax due
WS 39-15-107 (b)(iv) - says: "a person regularly engaged in the business of making loans or a supervised financial institution, as defined in W.S. 40-14-140(a)(xix), that forecloses a lien or repossesses a motor vehicle on which it has filed a lien, or an insurance company that acquires ownership of a motor vehicle pursuant to a damage settlement, shall not be liable for payment of sales or use tax, penalties or interest due under this section or W.S. 39-16-107 for that vehicle.
Sales Tax Due by Non-Franchised Dealer off of an MSO
39-15-107. Compliance; collection procedures. (b) Payment. The following shall apply:
(iii) Motor vehicle vendors and vendors of house trailers, trailer coaches, trailers or semitrailers shall not be required to pay sales taxes on motor vehicles, house trailers, trailer coaches, trailers or semitrailers if they are registered in the vendor's name, are included as a part of the vendor's inventory and are held principally in the conduct of the vendor's business for sale, demonstration or delivery prior to sale and use, except a motor vehicle vendor shall be liable for payment of sales or use tax on the transfer of a motor vehicle with less than one thousand (1,000) miles on the odometer he purchases if:
- The vendor is not a properly licensed dealer under W.S. 31-16-101 et seq.; (Motor Vehicle Franchise Law)
- The vehicle he purchased was transferred with a manufacturer's statement of origin or manufacturer's certificate of origin from a properly licensed dealer; and
- The vehicle was transferred into his inventory for sale, demonstration or delivery