SF0061

Provides a sales tax and use tax exemption for the purchase or transfer of motor vehicles between immediate family members.

• Exempts sales or transfers of motor vehicles between immediate family members (parents, children, spouses, and siblings) from Wyoming sales tax, provided the original purchaser paid sales or use tax when acquiring the vehicle. (W.S. 39-15-105(a)(xi), W.S. 39-16-105(a)(xi))
• Defines immediate family member as a parent, child, spouse, or sibling for purposes of the motor vehicle sales tax exemption. (W.S. 39-15-105(a)(xi)(A), W.S. 39-16-105(a)(xi)(A))
• Requires that the original seller or donor of the motor vehicle must have paid sales tax or use tax when they purchased or received the vehicle for the exemption to apply. (W.S. 39-15-105(a)(xi)(B), W.S. 39-16-105(a)(xi)(B))
• Classifies vehicles sold or gifted under this exemption as exempt motor vehicles for purposes of sales and use tax law. (W.S. 39-15-105(a)(xi)(D), W.S. 39-16-105(a)(xi)(D))

Effective: July 1, 2026

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