Motor vehicle sales to family members-not taxable.
Wyoming's SF 61 would exempt sales or transfers of motor vehicles between immediate family members (parents, children, spouses, or siblings) from state sales and use tax. This applies only when the original seller/donor paid tax on the vehicle when they first purchased it. The bill requires the transfer to occur directly between qualifying family members and designates the vehicle as tax-exempt under state law. It takes effect July 1, 2026.
Bill status
signed
all 5 stages cleared
Introduction
Feb 2026
Committee Review
Mar 2026
Senate Passage
Mar 2026
House Passage
Mar 2026
Signed into Law
Mar 2026
Introduced Feb 10, 2026
Signed Mar 8, 2026
Maddy AI version diff · 1 comparison
What changed between versions
Introduced
→
Enrolled
·
1 edit
·
Mar 8, 2026
MINOR
This bill expands the sales tax exemption for motor vehicles transferred between family members by adding stepparents, stepchildren, stepsiblings, grandparents, and grandchildren to the list of eligible relatives. Previously, the exemption only applied to parents, children, spouses, and siblings. The change ensures that vehicles transferred within these newly included family relationships are not subject to sales tax, provided the original seller paid the tax when they acquired the vehicle.
Scope change
The bill's scope of applicability was broadened to include additional family relationships beyond the original four categories.
ELIGIBILITY
Expanded the definition of 'immediate family member' to include stepparents, stepchildren, stepsiblings, grandparents, and grandchildren in addition to parents, children, spouses, and siblings.
Floor votes · Senate Feb 19, 2026 · House Mar 4, 2026
How they voted
31–0
Passed
Total votes 31
Feb 19, 2026
D
Democratic2
100% Yea
R
Republican29
100% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
22
Key actions
8
Committee
4
Mar 8, 2026
Signed into law
Governor Signed SEA No. 0059
legislature
Mar 5, 2026
Upper · Passed
S Concur:Passed 31-0-0-0-0
upper
Mar 4, 2026
Lower · Passed
H 3rd Reading:Passed 58-2-2-0-0
lower
Mar 3, 2026
Lower · Passed
H COW:Passed
lower
Feb 26, 2026
Lower · Passed
H08 - Transportation:Recommend Amend and Do Pass 9-0-0-0-0
lower
Feb 20, 2026
Introduced
H Introduced and Referred to H08 - Transportation
lower
Feb 19, 2026
Upper · Passed
S 3rd Reading:Passed 31-0-0-0-0
upper
Feb 17, 2026
Upper · Passed
S COW:Passed
upper
Feb 17, 2026
Upper · Passed
S03 - Revenue:Recommend Amend and Do Pass 5-0-0-0-0
upper
Feb 10, 2026
Introduced
S Introduced and Referred to S03 - Revenue 30-0-1-0-0
upper
1 primary · 12 co-sponsors
Sponsors
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