Raffles - the winner of a raffle is not responsible for the sales tax, ever. The RAFFLING agent may have a taxable liability, depending on how they obtained the vehicle and whether it was taxable to them. A raffling entity cannot legally pass that liability on to the raffle winner, under Wyoming law. If the raffling entity has previously paid the tax, there is not tax liability. For example, if a dealership gives a vehicle to the school, who raffles it off and transfers the title directly from the dealer to the winner, the dealer owes sales tax. The registration for the winner should be processed and the DOR notified about the dealer owing sales tax on the vehicle that was raffled.