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Wyoming2009Enacted

HB0230

Vehicle Sales and Use Tax Exemption for Nonresidents

Last scannedOct 18, 2026, 2:19 AM

In one sentence

This law exempts certain vehicles from Wyoming sales and use tax if they are bought by a nonresident and removed from the state within 30 days.

What it does

  • Exempts motor vehicles, house trailers, trailer coaches, trailers, and semitrailers from the state sales tax if purchased by a nonresident of Wyoming.
  • Exempts the same types of vehicles from the state use tax if purchased by a nonresident of Wyoming.
  • Requires the vehicle to be removed from Wyoming within 30 days of the purchase date.
  • Requires the purchaser to sign a form under penalty of perjury stating they are not a Wyoming resident.
  • Sets the effective date of the law as July 1, 2009.

Who it affects

  • People who do not live in Wyoming and buy specific types of vehicles in the state.
  • Vehicle sellers in Wyoming who must process these tax-exempt sales.
  • The state department that prescribes the required declaration form.

Limits and unknowns

  • The exemption applies only to motor vehicles, house trailers, trailer coaches, trailers, and semitrailers as defined in state law.
  • The exemption is conditional on the vehicle being removed from Wyoming within 30 days of purchase.
  • The source text does not specify the consequences if the vehicle is not removed within the 30-day window.

Plain language

Terms to know

Nonresident
A person who is not a resident of Wyoming.
Use tax
A tax on the purchase or lease of goods, applied to avoid double taxation when sales tax was not collected.
Penalty of perjury
A legal warning that lying on a sworn document is a crime.

Official record

Sources

Source checked
Read the official summary

Bill No.: <billno> Drafter: <drafterinit> Bill No.: HB0230 Drafter: JDA LSO No.: 09LSO-0521 Effective Date: 7/1/2009 Enrolled Act No.: HEA0115 Chapter No.: 189 Prime Sponsor: Representative Anderson, R. Catch Title: Vehicle sales and use tax-2. Subject: Sales tax on motor vehicles. Summary/Major Elements: This bill provides for a sales tax exemption for motor vehicles which are sold to nonresidents of Wyoming if the vehicle will be removed from Wyoming within thirty days of purchase. Note: Final action on this bill was not taken at the time this summary was prepared. Should changes be made to the bill upon final passage, an updated summary will be transmitted to all legislators.

Public statements

Why lawmakers voted

Last checked Aug 8, 6:50 AM

Voted No

Why they voted this way

The lawmaker opposes the bill because it narrows Wyoming's tax base to solve a specific problem caused by Colorado cities, arguing that a statewide exemption is not good policy for such a local concern.

Public statementFloor statement at 1:21:47 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the bill because it prevents double taxation on individuals and ensures Wyoming dealers remain competitive with neighboring states by allowing tax exemptions similar to those for cars.

Public statementFloor statement at 1:22:33 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the bill because it includes a perjury requirement on forms that deters residents from using out-of-state addresses to avoid sales tax.

Public statementFloor statement at 1:25:09 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the bill because it makes Wyoming dealers competitive with out-of-state sellers, noting that no tax can be collected on items not sold in the state.

Public statementFloor statement at 1:25:47 Watch the statement

Cale Case

R · S25

Voted No

Why they voted this way

The lawmaker opposes the bill because he believes the issue is local to Cheyenne and can be solved by taking delivery across the border, rather than passing a statewide exemption.

Public statementFloor statement at 1:28:03 Watch the statement
Voted No

Why they voted this way

The lawmaker opposes the bill because he believes Wyoming should not set its tax policy based on what other states do, as this leads to a reliance on mineral revenue.

Public statementFloor statement at 1:29:53 Watch the statement
Voted No

Why they voted this way

The lawmaker supports the bill as a necessary stopping point, arguing that without it, other groups will continue to demand similar exemptions for their industries.

Public statementFloor statement at 1:31:54 Watch the statement

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

Wyoming roll calls

Recorded votes

5 roll calls

H Did Concur 59-1-0-0-02009-03-04 · House59 yes 1 no
S Passed 3rd Reading 16-14-0-0-02009-03-03 · Senate16 yes 14 no
S03 Recommended Amend and Do Pass 3-2-0-0-02009-02-26 · Senate3 yes 2 no
H Passed 3rd Reading 57-1-2-0-02009-02-10 · House57 yes 1 no
H08 Recommended Amend and Do Pass 8-1-0-0-02009-01-30 · House8 yes 1 no

Official activity

Bill history

  1. Assigned Chapter Number - 189LSO
  2. Governor Signed HEA No,. 0115Governor
  3. S President Signed HEA No. 0115Senate
  4. H Speaker Signed HEA No. 0115House
  5. Assigned Number HEA No. 0115LSO
  6. H Did ConcurHouse
  7. H Received for ConcurrenceHouse
  8. S Passed 3rd ReadingSenate
  9. S Passed 2nd ReadingSenate
  10. S Passed CoWSenate
  11. S Amendments AdoptedSenate
  12. Amendment AdoptedSenate
  13. S Placed on General FileSenate
  14. S03 Recommended Amend and Do PassSenate
  15. S Introduced and Referred to S03Senate
  16. S Received for IntroductionSenate
  17. H Passed 3rd ReadingHouse
  18. H Passed 2nd ReadingHouse
  19. H Passed CoWHouse
  20. H Amendments AdoptedHouse

Changes

Amendments

2 stored

HB0230HS001

Adopted Standing Committee by H08

HB0230SS001

Adopted Standing Committee by SCHIFFER