The State of Wyoming only requires a Sales Tax on the first selling of a new Mobile Home. As mentioned in Wyoming Statute 39-15-103:
The tax imposed by this article upon the sale of a transportable home shall be collected upon the first sale of the transportable home. The tax shall be collected on seventy percent (70%) of the sales price of the transportable home. No sales tax shall be collected upon any subsequent sale of the home.
Wyoming Statute 31-5-504 statues that "a statement of all liens and encumbrances thereon and that all taxes due thereon have been paid" is required before a title to a moble home can be transferred.
What that means is the current years property taxes need to be paid in order for a title to be transferred. If the current years taxes have not been set yet, the County Assessor's Office will issue a form for taxes due. This form is then brought to the Treasurer's Office for payment. A receipt is issued which is brought to the Converse County Clerk's Office with the notarized seller's title, and a new title is issued in the buyer's name.