Motor vehicle sales to family members-not taxable.

Plain English Breakdown

The official source material does not provide additional details beyond what was included in the final summary and bill text.

Motor Vehicle Sales to Family Members Not Taxable

This law exempts sales tax on motor vehicles when they are sold or transferred between immediate family members.

What This Bill Does

• Exempts the sale of motor vehicles by immediate family members from excise taxes if certain conditions are met.
• Defines 'immediate family member' as including parents, children, spouses, siblings, stepparents, stepchildren, stepsiblings, grandparents, and grandchildren.
• Requires that the seller or donor must have already paid sales tax on the vehicle when they acquired it.

Who It Names or Affects

• People who buy or give cars to immediate family members
• Tax collectors and government agencies handling vehicle sales taxes

Terms To Know

Immediate Family Member

Includes parents, children, spouses, siblings, stepparents, stepchildren, stepsiblings, grandparents, and grandchildren.

Excise Tax

A tax on specific goods or activities, like buying a car.

Limits and Unknowns

• The exemption only applies if the seller has already paid taxes on the vehicle.
• It does not apply to sales between people who are not immediate family members.
• The law starts working on July 1, 2026.

Official Summary Text

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.

Current Bill Text

26LSO-0148

ORIGINAL Senate

ENGROSSED
File No
.
SF0061

ENROLLED ACT NO. 59,

SENATE

SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2026 Budget Session

AN ACT relating to taxation and revenue; providing a sales tax and use tax exemption to the purchase or transfer of a motor vehicle to family members as specified; making conforming amendments; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1
.

W.S. 39
‑
15
‑
105(a) by creating a new paragraph (xi) and 39
‑
16
‑
105(a) by creating a new paragraph (xi) are amended to read:

39
‑
15
‑
105.

Exemptions.

(a)

The following sales or leases are exempt from the excise tax imposed by this article:

(xi)

Purchases of motor vehicles made from immediate family members or transfers of motor vehicles made to immediate family members, subject to all of the following:

(A)

As used in this paragraph, "immediate family member" means a parent, child, spouse, sibling, stepparent, stepchild, stepsibling, grandparent or grandchild;

(B)

The seller or donor of the motor vehicle shall have paid sales tax or use tax as required by law when the seller or donor purchased or received the vehicle;

(C)

The sale or gift of the motor vehicle shall be made by the seller or donor to an immediate family member to qualify for the exemption under this paragraph;

(D)

A vehicle sold or gifted under this paragraph shall be considered an exempt motor vehicle for purposes of this chapter.

39
‑
16
‑
105.

Exemptions.

(a)

The following purchases or leases are exempt from the excise tax imposed by this article:

(xi)

Purchases of motor vehicles made from immediate family members or transfers of motor vehicles made to immediate family members, subject to all of the following:

(A)

As used in this paragraph, "immediate family member" means a parent, child, spouse, sibling, stepparent, stepchild, stepsibling, grandparent or grandchild;

(B)

The seller or donor of the motor vehicle shall have paid sales tax or use tax as required by law when the seller or donor purchased or received the vehicle;

(C)

The sale or gift of the motor vehicle shall be made by the seller or donor to an immediate family member to qualify for the exemption under this paragraph;

(D)

A vehicle sold or gifted under this paragraph shall be considered an exempt motor vehicle for purposes of this chapter.

Section 2
.

This act is effective July 1, 2026
.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the Senate.

Chief Clerk

1