If a person gives you a vehicle that has been licensed in Wyoming or another state, there is no sales tax due on the transaction. Proof must be provided that the vehicle was legally licensed or registered. A person may also purchase a vehicle, pay sales tax, and then give it to another person without sales tax being due a second time. However, if a person purchase a vehicle, does not pay sales tax, and then gives the vehicle to you, either you or the purchaser will have to pay sales tax on the original sales price. Also, a vehicle that is financed at a bank (has a lien on the title) cannot be given as a gift, since vehicle ownership is shared by the title and lien holder. In that case, the person receiving the vehicle would owe sales tax on the amount that it still owed against the vehicle.