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HB0032

HB0032: Vehicle Sales and Use Tax

Last scannedOct 18, 2026, 2:19 AM

In one sentence

This bill proposed changes to how vehicle sales tax is collected, including requiring titles for certain vehicles, allowing dealers to collect tax, and exempting out-of-state buyers.

What it does

  • Requires owners or transferees of off-road vehicles, recreational vehicles, multipurpose vehicles, snowmobiles, and watercraft to apply for a certificate of title.
  • Requires buyers and sellers in private vehicle sales to sign the original vehicle title or bill of sale and attest to the date of sale and sales price before a notary public or a person authorized to administer oaths.
  • Allows vehicle dealers to collect and remit sales and use tax at the time of sale.
  • Requires county treasurers to collect sales and use tax for private sales or sales made outside of Wyoming prior to the first registration in Wyoming.
  • Exempts sales of vehicles to nonresidents of Wyoming from sales tax if the vehicle is titled in the purchaser's state of residence and removed from Wyoming within 30 days of purchase.
  • Repeals interest and civil fees for delinquent sales tax on vehicles sold by private parties.

Who it affects

  • Owners and buyers of off-road vehicles, recreational vehicles, multipurpose vehicles, snowmobiles, and watercraft.
  • Buyers and sellers in private vehicle transactions.
  • Vehicle dealers and auctioneers.
  • County treasurers and county clerks.

Limits and unknowns

  • The bill did not pass and failed introduction in the 2008 session.
  • The provided text is a working draft and may contain changes not reflected in the final official record.
  • The bill does not specify the exact effective date, only that it provides for one.

Plain language

Terms to know

Certificate of Title
An official document that proves ownership of a vehicle.
Notary Public
A person authorized to witness signatures and verify the identity of signers.
County Treasurer
A local government official responsible for collecting taxes and managing funds.
Nonresident
A person who does not live in the state where the transaction takes place.

Official record

Sources

Source checked

Public statements

Why lawmakers voted

Last checked Aug 8, 5:07 AM

Voted No

Why they voted this way

The lawmaker opposes the bill because dealers have lobbied against it, and there are concerns regarding used car dealers and individuals purchasing vehicles out of state.

Public statementFloor statement at 1:43:26 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the bill because it ensures sales tax is collected at the point of sale, preventing people from avoiding payment by reusing old license plates.

Public statementFloor statement at 1:44:07 Watch the statement

If a lawmaker is not listed, we couldn't find a published reason.

Wyoming roll calls

Recorded votes

1 roll call

Official activity

Bill history

  1. H Failed IntroductionHouse
  2. H Received for IntroductionHouse
  3. Bill Number AssignedLSO