By Carlton Huntley, JD, LLM, Checkpoint News
On March 7, 2026, Wyoming Governor Mark Gordon signed legislation that creates a sales tax and use tax exemption for the purchase or transfer of a motor vehicle to or by immediate family members. (L. 2026, S61 (c. 79), effective 07/01/2026.)
Motor Vehicle Purchases and Transfers to or by Immediate Family are Exempt
A sales tax exemption is created that makes purchases of motor vehicles from immediate family members and transfers of motor vehicles to immediate family members exempt from sales and use tax. Immediate family members include parents, children, spouses, siblings, stepparents, stepchildren, stepsiblings, and grandparents or grandchildren. Also, the seller or donor of the motor vehicle must have paid any required sales tax or use tax when the seller or donor purchased or received the vehicle to qualify for this exemption.
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