SF0061

Official summary

Bill Summary - 26LSO-0148 Bill No.: SF0061 Effective: 7/1/2026 LSO No.: 26LSO-0148 Enrolled Act No.: SEA No. 0059 Chapter No.: 79 Prime Sponsor: Jones Catch Title: Motor vehicle sales to family members-not taxable. Has Report: No Subject: Exempting sales of motor vehicles to family members from excise tax. Summary/Major Elements: This act exempts the sales of motor vehicles by family members to family members from excise tax. To qualify for the exemption, (1) the sale or transfer of the motor vehicle must be made by an immediate family member to an immediate family member. For purposes of this act, an immediate family member is a parent, child, spouse, sibling, stepparent, stepchild, stepsibling, grandparent or grandchild; and (2) the seller or donor of the motor vehicle must have paid the required excise tax when purchasing or receiving the vehicle. The above summary is not an official publication of the Wyoming Legislature and is not an official statement of legislative intent. While the Legislative Service Office endeavored to provide accurate information in this summary, it should not be relied upon as a comprehensive abstract of the bill.