Surcharge Remittal

Wyoming Statute 31-19-105 requires all rental car agencies to collect a 4-percent surcharge excluding fuel tax and sales tax on each rental contract. Every rental vehicle agency which collects surcharges pursuant to this section shall file a report with the department on a semiannual basis. The Wyoming registration fees paid during the same period are then subtracted from the total amount of surcharge collected. The rental car agency will retain the surcharge fees collected equal to the Wyoming registration fees paid. The remainder of the surcharge shall be remitted to WYDOT's Motor Vehicle Services Program on or before Jan. 31 of the following calendar year.

Mid-Term 4% Surcharge Tax Forms

Mid-Term 4% Surcharge Instructions (567.75 KB)

Mid-Term Surcharge Report (528.78 KB)

Mid-Term Schedule 1-1.pdf (396.37 KB)

End-of-Year 4% Surcharge Tax Forms

End-of-Year 4% Surcharge Instructions (579.21 KB)

End-of-Year Surcharge Report (539.2 KB)

End-of-Year Schedule 2-1.pdf (396.14 KB)