If a person gives you a vehicle that has been licensed in Wyoming or another state, there is no sales tax due on the transaction. Proof must be provided that the vehicle was legally licensed or registered.

A person may also purchase a vehicle, pay sales tax, and then give it to another person without sales tax being due a second time.

However, if a person purchase a vehicle, does not pay sales tax, and then gives the vehicle to you, either you or the purchaser will have to pay sales tax on the original sales price.

Also, a vehicle that is encumbered (has a lien on the title) cannot be given as a gift, since vehicle ownership is shared by the title and lien holder. In that case, the person receiving the vehicle would owe sales tax on the amount that it still owed against the vehicle.

If you win a vehicle in a raffle, lottery, etc, sales tax must either be paid by the group giving away the vehicle or by the winner. If the group giving away the vehicle is a non-profit or tax exempt, they would have no tax liability and neither would the winner.

If the group raffling the vehicles is taxalbe, the tax and license is the responsibility of the winner.

The sales tax amount would be based on the "fair market" value of the vehicle, or generally the Blue Book value.

What's a sales or use tax?
How much sales tax do I pay?
When does sales tax have to be paid?
What if I Purchase a Vehicle Out of State?
Sales Tax Example
Where Does the Sales Tax Money Go?