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Wyoming2024Did Not Pass

HB0105

Insurance Payments Not Taxable

Last scannedAug 25, 2026, 2:25 AM

In one sentence

The bill proposes to exempt insurance damage settlement payments from sales and use taxes when used to buy new vehicles or trailers within 90 days of receiving the payment.

What it does

  • Exempts insurance damage settlement payments from sales tax when buying a motor vehicle, house trailer, trailer coach, trailer, or semitrailer if the previous vehicle was acquired by an insurance company as part of a damage settlement and the purchase is made within 90 days after receiving the payment.
  • Applies similar rules for use tax exemptions.

Who it affects

  • People who receive insurance payments for damaged vehicles and buy new ones with those funds.
  • Insurance companies that pay out damage settlements.
  • Tax authorities responsible for collecting sales and use taxes.

Limits and unknowns

  • The bill did not pass and was introduced but failed to move forward.
  • It only applies if the previous vehicle was acquired through an insurance damage settlement within 90 days of receiving the payment.
  • Effective date is July 1, 2024, but this will not happen as the bill did not pass.

Plain language

Terms to know

Sales Tax
A tax charged on the sale of goods or services, usually a percentage of the purchase price.
Use Tax
A tax that must be paid by individuals who use or consume taxable items in a state without paying sales tax on them.

Official record

Sources

Validated
Official bill pageIntroduced textOfficial digestCurrent bill textStored full record

Public statements

Why lawmakers voted

Last checked Aug 5, 6:23 AM

Voted Yes

Why they voted this way

The lawmaker explains that the bill exempts insurance damage payments from sales and use tax to prevent taxpayers from being taxed twice on a vehicle payment, similar to how trade-ins are treated.

Public statementFloor statement at 34:25 Watch the statement

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

Wyoming roll calls

Recorded votes

1 roll call

H Failed Introduction 35-26-1-0-02024-02-14 · House35 yes 26 no
Yes
35
No
26
Absent
0
Excused
1
Conflict
0

Yes 35

Albert P Sommers Jr.H20Allen SlagleH02Art WashutR · H36Ben HornokH42Bill AllemandR · H58Bob DavisR · H47Chip NeimanR · H01Christopher KnappR · H53Clarence StyvarR · H12Clifford M JenningsH30Cyrus WesternH51Dalton BanksR · H26Dan ZwonitzerH43Daniel SinghR · H61Jeanette WardH57Jeremy HaroldsonR · H04Jerry A ObermuellerH56John BearR · H31John C EklundH10John WinterR · H28Jon ConradH19Ken PendergraftR · H29Lane AllredH21Ocean AndrewR · H46Pepper OttmanR · H34Rachel Rodriguez-WilliamsR · H50Reuben TarverR · H52Sandy NewsomeH24Sarah PennH33Scott HeinerR · H18Scott SmithR · H05Steve HarshmanR · H37Tamara TrujilloH44Tomi StrockR · H06Tony LockeR · H35

No 26

Andrew ByronR · H22Barry CragoR · H40Bob NicholasR · H07Clark D StithH48Cody WylieR · H39Dave L ZwonitzerH08David E NorthrupH25Donald E Burkhart JrH15Ember OakleyH55Forrest ChadwickH62J.T. LarsonR · H17Jared OlsenR · H11Karlee ProvenzaD · H45Ken ChestekD · H13Ken CloustonR · H32Kevin O'HearnH59Landon BrownR · H09Liz StorerD · H23Lloyd LarsenR · H54Martha LawleyR · H27Mike YinD · H16Ryan BergerH49Thomas J WaltersH38Tony NiemiecH60Trey SherwoodD · H14William D HendersonH41

Excused 1

Abby AngelosR · H03

Official activity

Bill history

  1. H Failed Introduction 35-26-1-0-0House
  2. H Received for IntroductionHouse
  3. Bill Number AssignedLSO