Where does the sales tax money go?
Wyoming counties, cities and towns benefit from sales and use tax collections. Each month, the Treasurer's Office sends the sales tax collections to the Wyoming Department of Revenue, who distributes the money. Currently, two-thirds of the 4% sales tax collections go to the State General Fund, and one-third (minus 1% for state administrative purposes) is returned to the cities, towns and counties.


The money returned to the cities and counties is based on:
- Where the vehicle was purchased, and
- The population of the city or county, based on the last federal census.


Counties that have 1% Optional Sales Taxes (like Converse County) or a 1% Capital Facilities Tax keep 100% of the additional 1% collected. For example, if a vehicle is purchased in Casper (4% state + 1% optional) and the sales tax is paid in Converse County (4% state + 1% optional), the Department of Revenue would distribute the 1% to Casper, place two-thirds of the 4% in the State General Fund and distribute the other one-third to Natrona County cities and towns based on the population.


If a vehicle is purchased in Laramie County (4% state + 1% optional + 1% capital facilities) and the sales tax is paid in Converse County, the Department of Revenue would distribute 2% to Casper, place two-thirds of the 4% in the State General Fund and distribute the other one-third of the 4% to Niobara County, cities and towns based on the population.


If a vehicle is purchased in Fremont County (4% state) and the sales tax is paid in Converse County (4% state + 1% option), the Department of Revenue would distribute 1% to Converse County, place two-thirds of the 4% in the State General Fund and distribute the other one-third of the 4% to Fremont County, cities and towns based on population.

Show All Answers

1. What's a sales or use tax?
2. When does sales tax have to be paid?
3. How much sales tax do I pay?
4. What if I purchase a vehicle out of state?
5. What does a sales tax calculation look like?
6. Where does the sales tax money go?
7. What if I won the vehicle or it was a gift?
8. What is exempt from sales tax?
9. How do I pay sales tax on my boat?