To receive a sales tax exemption some of the qualifications you must meet are:
- Having an active Motor Carrier (MC) number
- The reason you are exempt (which will be on your exemption form)
- The vehicle has to weigh over 10,000 pounds
If you qualify, our office will require:
- A completed streamlined sales tax exemption form (click HERE for the form, updated in 2018)
Once our office has done this, we will give you a zero dollar sales tax receipt for your records.
Non Profit Organizations
In order for a non profit organization to be exempt, they must be registered and in an "active" status.
Non Profit organizations file annual reports with the Wyoming Secretary of State. To register or renew your non profit organization click here.
When you plate the vehicle for the first time, we will verify the status of the organization on this website and give you a zero dollar tax receipt for your records.
Business Sale or Transfer
When a business is sold or when assets are being transferred from one business to another, the new owner needs to contact the Department of Revenue (DOR) to determine if the transaction is taxable. Even if there is an itemized list of vehicles and purchase prices, the sale may or may not be taxable, depending on the circumstances. It's up to the DOR to make that determination. The DOR will issue a letter of determination, so the business is clear on their tax liability.
Most of the information is contained in Wyoming Statute 39-15-101 to 39-16-101. To learn more view a copy of the Sale of Business Letter (PDF) from the Department of Revenue. There is a section at the bottom of page 2 that covers the vehicle section.