Wyoming § 39-17-105 Exemptions

Wyoming Statutes

§ 39-17-105 — Exemptions

Wyoming § 39-17-105

Title 39Taxation and Revenue

Ch. 17FUEL TAX

Art. 1GASOLINE TAX

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Bluebook

Wyo. Stat. Ann. § 39-17-105 (2026).

Text

(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(b)Repealed by Laws 1998, ch. 51, §

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(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(b) Repealed by Laws 1998, ch. 51, § 3.
(c) Repealed By Laws 2011, Ch. 99, § 2.
(d) Exchanges or sales of gasoline between suppliers are
exempt from the license tax under this article. Gasoline
directly exported, other than in the fuel supply tank of a motor
vehicle, by a supplier is exempt from the license tax under this
article.