Keeping Law SimpleLegislation, clearly explained
Back to Wyoming
Wyoming2018Did Not Pass

HB0085

Motor Vehicle Sales Tax Collection by Dealers

Last scannedOct 19, 2026, 2:19 AM

In one sentence

This bill would require vehicle dealers to collect sales tax and allow county treasurers to collect tax on private sales before the first registration.

What it does

  • Requires vendors to collect excise tax from buyers and send the money to the Department of Revenue.
  • Requires one or both parties in a private sale to declare the sales price under penalty of perjury.
  • Allows the county treasurer or the Department of Revenue to file a lien on a vehicle if tax is not paid.
  • Requires tax to be collected from the recipient of a gifted vehicle based on the fair market value if tax payment cannot be proven.
  • Repeals specific sections of current law that conflict with these new rules.

Who it affects

  • Vehicle vendors and dealers.
  • Buyers and sellers in private vehicle transactions.
  • County treasurers and clerks.
  • The Wyoming Department of Revenue.

Limits and unknowns

  • The bill did not pass and was postponed indefinitely in 2018.
  • The bill does not specify the exact tax rates, only who collects them.
  • The effective date of January 1, 2019, applies only if the bill had passed.

Plain language

Terms to know

Vendor
A business or dealer that sells vehicles and is required to collect tax.
Lien
A legal claim on a vehicle or property to secure payment of a debt.
Penalty of perjury
A legal warning that lying on a form is a crime.

Official record

Sources

Source checked
Official bill pageIntroduced textOfficial digestCurrent bill text

Public statements

Why lawmakers voted

Last checked Sep 12, 10:59 AM

Voted Yes

Why they voted this way

The lawmaker explains that investigations revealed significant uncollected sales tax on motor vehicles, particularly new ones, and proposes requiring dealers to collect these taxes at the time of sale similar to how ATV transactions are handled.

Public statementFloor statement at 36:27 Watch the statement
Voted No

Why they voted this way

The lawmaker argues against the bill because it creates a preference for out-of-state dealers over in-state ones, especially near state borders, and notes there is no mechanism to correct calculation mistakes.

Public statementFloor statement at 38:10 Watch the statement

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

Wyoming roll calls

Recorded votes

2 roll calls

H03 - Revenue:Do Pass Failed 4-5-0-0-02018-02-14 · House4 yes 5 no
Yes
4
No
5
Absent
0
Excused
0
Conflict
0

Yes 4

Catherine R ConnollyH13Dan FurphyH14Jerry A ObermuellerH56Michael K MaddenH40

No 5

Dan LaursenR · H25Jerry D PaxtonH47JoAnn R DaytonH17Mark S KinnerH29Timothy P HallinanH32
H Introduced and Referred to H03 - Revenue 42-18-0-0-02018-02-13 · House42 yes 18 no
Yes
42
No
18
Absent
0
Excused
0
Conflict
0

Yes 42

Albert P Sommers Jr.H20Andrew W SchwartzH23Bo BitemanR · H51Bob NicholasR · H08Carl R LoucksH59Catherine R ConnollyH13Charles F PelkeyH45Clark D StithH48Dan FurphyH14Dan R KirkbrideH04David E NorthrupH50Debbie BoveeH36Donald E Burkhart JrH15Eric BarlowR · H03Hans HuntH02James R AllenH33James W ByrdH44Jamie L FlitnerH26Jared OlsenR · H11Jerry A ObermuellerH56JoAnn R DaytonH17John C EklundH10John L FreemanH60Joseph E MacGuireH35Landon BrownR · H09LARSEN LLOYDLAURSEN DANMichael D GreearH27Mike GierauD · H16Patrick SweeneyH58Robert A ClausenH06Scott CourtH24Scott M ClemH31Stanley L BlakeH39Steve HarshmanR · H37Susan S WilsonH07Thomas D CrankH18Thomas J WaltersH38Timothy P HallinanH32Tyler E LindholmH01William H Mr. HaleyH46William H PownallH52

No 18

Charles J GrayH57Cheri SteinmetzR · H05Clifford M JenningsH30Danny EyreH19Dan ZwonitzerH43David R MillerH55Evan J SimpsonH21Garry C PiiparinenH49Jerry D PaxtonH47Lars O LoneH12Mark S KinnerH29Martha D HalversonH22Michael K MaddenH40Nathan A WintersH28Roy H EdwardsH53Theodore J BlackburnH42Tim SalazarR · H34William D HendersonH41

Official activity

Bill history

  1. H postponed indefinitelyHouse
  2. H03 - Revenue:Do Pass Failed 4-5-0-0-0House
  3. H Introduced and Referred to H03 - Revenue 42-18-0-0-0House
  4. H Received for IntroductionHouse
  5. Bill Number AssignedLSO