Motor vehicle sales to family members-not taxable, the official text

ORIGINAL Senate ENGROSSED
File No. SF0061

ENROLLED ACT NO. 59, SENATE

SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2026 Budget Session

AN ACT relating to taxation and revenue; providing a sales tax and use tax exemption to the purchase or transfer of a motor vehicle to family members as specified; making conforming amendments; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1. W.S. 39‑15‑105(a) by creating a new paragraph (xi) and 39‑16‑105(a) by creating a new paragraph (xi) are amended to read:

39‑15‑105. Exemptions.

(a) The following sales or leases are exempt from the excise tax imposed by this article:

(xi) Purchases of motor vehicles made from immediate family members or transfers of motor vehicles made to immediate family members, subject to all of the following:

(A) As used in this paragraph, "immediate family member" means a parent, child, spouse, sibling, stepparent, stepchild, stepsibling, grandparent or grandchild;

(B) The seller or donor of the motor vehicle shall have paid sales tax or use tax as required by law when the seller or donor purchased or received the vehicle;

(C) The sale or gift of the motor vehicle shall be made by the seller or donor to an immediate family member to qualify for the exemption under this paragraph;

(D) A vehicle sold or gifted under this paragraph shall be considered an exempt motor vehicle for purposes of this chapter.

39‑16‑105. Exemptions.

(a) The following purchases or leases are exempt from the excise tax imposed by this article:

(xi) Purchases of motor vehicles made from immediate family members or transfers of motor vehicles made to immediate family members, subject to all of the following:

(A) As used in this paragraph, "immediate family member" means a parent, child, spouse, sibling, stepparent, stepchild, stepsibling, grandparent or grandchild;

(B) The seller or donor of the motor vehicle shall have paid sales tax or use tax as required by law when the seller or donor purchased or received the vehicle;

(C) The sale or gift of the motor vehicle shall be made by the seller or donor to an immediate family member to qualify for the exemption under this paragraph;

(D) A vehicle sold or gifted under this paragraph shall be considered an exempt motor vehicle for purposes of this chapter.

Section 2. This act is effective July 1, 2026.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the Senate.

Chief Clerk

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