WY SF0061

Exempts motor vehicle purchases and transfers between immediate family members from Wyoming sales tax and use tax, effective July 1, 2026

Defines "immediate family member" as parent, child, spouse, sibling, stepparent, stepchild, stepsibling, grandparent, or grandchild

Requires the seller or donor to have previously paid sales or use tax on the vehicle when they originally acquired it

Applies to both sales (purchases) and gifts (transfers) of motor vehicles between qualifying family members