Wyoming legislation · 2026 Budget Session
Wyoming SF61: Motor vehicle sales to family members-not taxable.
Status: Signed into law, March 7, 2026
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.
What the bill says
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.
From the enrolled text, March 5, 2026:
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. 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; ORIGINAL SENATE ENGROSSED FILE NO. SF0061 ENROLLED ACT NO. 59, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING 2026 BUDGET SESSION (D) A vehicle sold or gifted under this paragraph shall be considered an …
Sponsors
- Connolly, Marilyn (R, H40)
- Davis, Bob (R, H47)
- Larson, JT (I)
- Wylie, Cody (R, H39)
- Anderson, Jim (R, S28)
- Cooper, Ed (R, S20)
- Dockstader, Dan (R, S16)
- Driskill, Ogden (R, S01)
- Robert Ide (R, S29)
- Jones, Stacy (R, S13) · primary sponsor
- Landen, Bill (R, S27)
- Schuler, Wendy (R, S15)
Latest actions
- : Assigned Chapter Number 79
- : Governor Signed SEA No. 0059
- : H Speaker Signed SEA No. 0059
- : S President Signed SEA No. 0059
- : Assigned Number SEA No. 0059
- : S Concur:Passed 31-0-0-0-0
- : S Received for Concurrence
- : H 3rd Reading:Passed 58-2-2-0-0
- : H 2nd Reading:Passed
- : H COW:Passed
Votes
- S Concur:Passed 31-0-0-0-0 (March 5, 2026): 31 yea, 0 nay, passed
- H 3rd Reading:Passed 58-2-2-0-0 (March 4, 2026): 58 yea, 2 nay, passed
- H08 - Transportation:Recommend Amend and Do Pass 9-0-0-0-0 (February 26, 2026): 9 yea, 0 nay, passed
- S 3rd Reading:Passed 31-0-0-0-0 (February 19, 2026): 31 yea, 0 nay, passed
- S03 - Revenue:Recommend Amend and Do Pass 5-0-0-0-0 (February 16, 2026): 5 yea, 0 nay, passed
- S Introduced and Referred to S03 - Revenue 30-0-1-0-0 (February 10, 2026): 30 yea, 0 nay, passed
Subjects: Motor vehicle sales to family members-not taxable.
Common questions
- What is SF61?
- SF61 is a bill in the Wyoming Legislature (2026 Budget Session): Motor vehicle sales to family members-not taxable.
- What does SF61 do?
- In its own words: 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.
- What is the status of SF61?
- Signed into law as of March 7, 2026. Latest action: Assigned Chapter Number 79 (March 7, 2026).
- Who sponsored SF61?
- Jones, Stacy (R, S13), with 11 co-sponsors.
- Where is the official record for SF61?
- On the Wyoming Legislature website: https://wyoleg.gov/Legislation/2026/SF0061
Source: official Wyoming record. Tracked by Delilah, AI for legislation across all 50 states and Congress.