§ 39-17-103 — Imposition

Wyoming § 39-17-103

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 17: FUEL TAX
• Art. 1: GASOLINE TAX

Text

(a) Taxable event. The following shall apply:
(i) There is levied and shall be collected a license
tax on all gasoline used, sold or distributed for sale or use in
this state except for those fuels exempted under W.S. 39-17-105;
(ii) Repealed by Laws 2015, ch. 46, § 2.
(b) Basis of tax. The following shall apply:
(i) The state of Wyoming preempts the field of
imposing taxes upon sales of gasoline and no city, town or
county may levy or collect taxes upon the sales of gasoline;
(ii) The taxes imposed on motor fuel shall be
conclusively presumed to be a direct tax on the ultimate or
retail consumer. When taxes are paid by any person other than
the ultimate or retail consumer, the payment shall be considered
as precollected and as an advance payment of the purpose of
convenience and facility to the consumer and shall thereafter be
added to the price of the motor fuel and recovered from the
ultimate or retail consumer, regardless of where or how the
taxable fuel is ultimately consumed.
(c) Taxpayer. The following shall apply:
(i) Every person who sells or offers to sell to the
retail trade gasoline for use in motor vehicles shall
conspicuously display a sign stating the price per gallon
including all applicable taxes. The provisions of this
subsection shall not apply to key lock or card lock fuel
dispensing systems;
(ii) Every person who sells or offers to sell to the
retail trade gasoline blended with alcohol or ethers for use in
motor vehicles shall conspicuously display a sign on each pump
dispensing the fuel stating the blend of gasoline and alcohol or
ethers;
(iii) A terminal operator or bulk plant operator may
rely on the representation made by the purchaser of motor fuel
or the purchaser's agent concerning the destination state of the
motor fuel. A purchaser is liable for any tax due as a result
of the purchaser's diversion of fuel from the represented
destination state;
(iv) The taxes imposed on motor fuel shall be
conclusively presumed to be a direct tax on the ultimate or
retail consumer. When taxes are paid by any person other than
the ultimate or retail consumer, the payment shall be considered
as precollected and as an advance payment of the purpose of
convenience and facility to the consumer and shall thereafter be
added to the price of the motor fuel and recovered from the
ultimate or retail consumer, regardless of where or how the
taxable fuel is ultimately consumed.