Section 2-12 - County Treasurers (a) Exemptions. County Treasurers shall administer the following exemptions from the sales or use tax imposed upon the sale of motor vehicles without prior approval of the Department: - (i) Sales to the U.S. Government, the State of Wyoming or its political subdivisions;
- (ii) Sales made to religious organizations in or for the conduct of the regular religions functions and activities of the organization, provided the Department has approved exempt status in writing as provided in section 9(d) of this chapter.
- (iii) Sales made to charitable organizations in or for the conduct of the regular charitable functions and activities of the organization, provided the Department has approved exempt status in writing as provided in section 9(d) of this chapter.
- (iv) Interstate Commerce. Trucks, truck-tractors, trailers, semi trailers and passenger buses in excess of ten thousand (10,000) pounds gross vehicle weight purchased or leased by common or contract interstate carriers shall be exempt from the sales and use tax provided that the vehicles are used in interstate commerce. Purchasers and lessees of vehicles shall hold valid U.S. Department of Transportation (USDOT) permits or authority as follows to qualify for exemption;
- (v) Common or contract for hire interstate carriers shall document their USDOT number, motor carrier's permit and insurance requirements to qualify for exemption.
- (vi) The sale of motor vehicles to Native Americans if possession is passed to the purchaser on the Wind River Indian Reservation.
011-2 Wyo. Code R. § 2-12