Read the full stored 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