Wyoming Statutes
§ 39-17-105 — Exemptions
(a)Gasoline sold at a Wyoming terminal rack for export,
other than in the fuel supply tank of a motor vehicle, by a
person licensed as an exporter in this state is exempt from the
license tax imposed under W.S. 39-17-104(a)(i) through (iii).
The exempt sales shall be reported on or before the last day of
the month in a format required by the department. The sales
reports are invalid if not submitted to the department within
one (1) year following date of sale. Gasoline directly exported,
other than in the fuel supply tank of a motor vehicle, by a
Wyoming licensed supplier, is exempt from the additional license
tax imposed under W.S. 39-17-104(a)(iii). Exchanges and sales of
gasoline between suppliers are exempt from the license tax under
this section.
(b)Repealed by Laws 1998, ch. 51, §
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Nearby Sections
15
§ 39-17-101
Definitions§ 39-17-102
Administration; confidentiality§ 39-17-103
Imposition§ 39-17-104
Taxation rate§ 39-17-105
Exemptions§ 39-17-106
Licenses; permits§ 39-17-107
Compliance; collection procedures§ 39-17-108
Enforcement§ 39-17-109
Taxpayer remedies§ 39-17-110
Statute of limitations§ 39-17-111
Distribution§ 39-17-201
Definitions§ 39-17-202
Administration; confidentiality§ 39-17-203
Imposition§ 39-17-204
Taxation rate