The County Treasurer collects a sales or use tax on all vehicle purchases. Sales tax applies where the purchase of the vehicle occurred in Wyoming. Use tax applies there the purchase occurred outside of Wyoming and is for the use, storage or consumption of the vehicle within Wyoming.
ATVs & Motorcycles
If you purchased an ATV or motorcycle from a Wyoming dealer, they may have collected the sales tax at the time of purchase. If you did not pay sales tax at the time of purchase, you must pay sales tax to the County Treasurer's office. If you also purchased a trailer from a Wyoming dealer and they did not collect sales tax for the trailer, you need to remit the payment to the County Treasurer's office.
Due Dates & Penalties
Sales or use tax is due prior to the first registration of a vehicle but must be paid within 65 days from the date of purchase to avoid penalties and interest, regardless of the date the temporary dealer permit expires.
That date will be extended to the next business day if the Treasurer's Office is closed on the 65th day. If the tax is not paid on or before the 65th day, there will be a penalty of $25.00. If payment occurs on day 75 or thereafter, the penalty will be the greater of $25.00 or 10% of the tax due. Interest will also be charged at 1% per month or any fraction of a month beginning with day 65.
Payment Without a Title
Sales or use tax can be paid without registering the vehicle. This can be done without a Wyoming title but requires a dealer invoice, purchase order or bill of sale specifying the following information:
- Vehicle Identification Number
- Date of Purchase
If a newly acquired vehicle is a gift, proof that the giver paid sales or use tax is required. This can be in the form of a paid receipt or prior registration. Sales or use tax will be collected on the fair market value absent the required proof.
Sales & Use Tax Rate
The appropriate tax rate is determined by the tax rate in effect in the county of the purchaser's principle residence or domicile on the date of sale, tax rate in the county where the tax is remitted. The current rate for Niobrara County is 6%. For sales and use tax rates for all Wyoming counties, visit the Wyoming Department of Revenue's website at https://revenue.state.wy.us.
Sales Tax must be paid to the County Treasurer within 65
of the date of purchase. After 65 days, additional penalties
and interest will be due. If you are calculating tax on a
sale that occurred more than 65 days ago, please contact
your County Treasurer for the amount of penalties and interest
This estimator is provided for convenience and is not meant to take into account every scenario. This web page provides, based on the data provided, an estimate of your licensing fee only. Your actual sales tax may differ from these calculations depending upon your circumstances. You may also owe other fees such as penalty and interest. The Treasurer's Office is not responsible for any errors in the information or fees provided by this form. If you require a quote, please contact the Treasurer's Office at (307) 334-2432.
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WHAT'S A FACTORY COST?
cost is the MSRP (Manufacturer's Suggested Retail Price or Sticker Price) of the make, model, and trim level of a vehicle when new. The Clerk's Office determines the factory cost and places it on titles. It can be found on a Wyoming title, above the name on the left; or on a registration, in the middle on the left.
WHAT'S A TAXABLE SALES PRICE?
The taxable sales price is the price of the
vehicle less the gross trade-in allowance (if any) and includes:
transportation costs, documentation fees, any
vehicle additions, any added dealer profit
And does not include:
extended warranties, rebates assigned to dealer,
Cash down payments are NOT subtracted from
the taxable sales price.
For More Information
If you have any questions, please contact the Treasurer's Office at (307) 334-2432.