Wyoming has had sales and use taxes since 1935. Sales tax applies to the retail sale of personal property or services. The purchaser generally pays the tax and in the case of motor vehicle sales, the responsibility for collecting the tax and remitting it to the state falls on the County Treasurer.

There are several important things about paying sales tax in Wyoming:

1. Sales tax must be paid within 50 days of purchase;
2. If a vehicle is purchased from a dealership, a bill of sale must be presented.
3. The sales tax rate you pay is based on your place of residency.