011-2 Wyo. Code R. §§ 2-11 - Motor Vehicles
(a) Tax Rate for
Purchases. The appropriate tax rate on the purchase of a motor vehicle shall be
composed of state sales or use taxes and applicable county option sales or use
taxes. The appropriate tax rate shall be determined by the tax rate in effect
in the county of the purchaser's principal residence on the date of the
sale.
(b) Any purchase option
exercised at the end of a lease agreement is a separate taxable
transaction.
(c) Wyoming Sales/Use
Tax Statement. All vendors of motor vehicles shall provide purchasers with a
copy of the original sales invoice and a copy of the form titled "Wyoming
Sales/Use Tax Statement" as prescribed by the Department. To calculate the tax
owed, the vendor shall assess the rate in effect in the county of the
purchaser's residence. An additional copy of the statement shall be furnished
by the vendor to the County Clerk.
(d) The sale of motor vehicles to Native
Americans is exempt if possession is passed to the purchaser on the Wind River
Indian Reservation.
Notes
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