§ 39-17-201 — Definitions

(a) As used in this article:
(i) "Agricultural purposes" means the cultivation of
soil, raising or harvesting any agricultural or horticultural
commodity including the raising, shearing, feeding, caring for,
training and management of livestock, bees, poultry, furbearing
animals and wildlife for gain, sale or profit, but excluding a
custom operation;
(ii) "Bulk plant" means a fuel storage and
distribution facility, other than a terminal, from which
reportable fuel may be removed at a rack;
(iii) "Bulk diesel fuel" means thirty-five (35)
gallons or more purchased and delivered at one (1) time,
excluding diesel fuel delivered into the attached diesel fuel
tanks or auxiliary tanks of a licensed motor vehicle;
(iv) "Commercial vehicle" means as defined in W.S.
31-1-101(a)(i);
(v) "Custom operation" means any agricultural purpose
done for hire;
(vi) "Dealer" means any person who sells or offers to
sell diesel fuel at a specific retail location in the state;
(vii) "Department" means the department of
transportation;
(viii) "Distributor" means any person who receives
diesel fuel for distribution for resale or use in this state;
(ix) "Dyed diesel fuel" means diesel fuel that is
dyed pursuant to regulations issued by the United States
internal revenue service or the department;
(x) "Export" means to obtain diesel fuel in this
state for sale or distribution in another state. Diesel fuel
delivered out of Wyoming by or for the seller constitutes an
export by the seller and diesel fuel delivered out of Wyoming by
or for the purchaser constitutes an export by the purchaser;
(xi) "Exporter" means a person, other than a
supplier, who purchases diesel fuel in this state for the
purpose of transporting or delivering, other than in the fuel
supply tank of a motor vehicle, diesel fuel to another
jurisdiction;
(xii) "Highway" means any road, thoroughfare or
public way of any kind in Wyoming except United States forest
service development roads and any public highway which is
required to be maintained entirely at private expense;
(xiii) "Import" means to bring diesel fuel into this
state by any means of conveyance other than in the fuel supply
tank of a motor vehicle. Diesel fuel delivered into this state
from out of state by or for the seller constitutes an import by
the seller, and diesel fuel delivered into this state from out
of state by or for the purchaser constitutes an import by the
purchaser;
(xiv) "Importer" means any person other than a
supplier who purchases diesel fuel out of this state for the
purpose of transporting or delivering, other than in the fuel
supply tank of a motor vehicle, the diesel fuel into this state
for sale, use or distribution within this state;
(xv) "Lessor" means any person who, under the terms
of a lease, grants the legal right of possession, control of and
responsibility for the operation of a vehicle to another person;
(xvi) "Person" means, for purposes of collecting the
tax provided by W.S. 39-17-204(a)(ii), an individual,
partnership, corporation, joint stock company or other
association or entity, public or private;
(xvii) Repealed By Laws 2009, Ch. 170, § 2.
(xviii) "Position holder" means with respect to
diesel fuels in a terminal, the person who holds the inventory
position in the diesel fuels as reflected on the records of the
terminal operator. A person holds the inventory position when
that person has a contractual agreement with the terminal
operator for use of the storage facilities or other terminal
related services at a terminal with respect to diesel fuels.
The term also includes a terminal operator who owns diesel fuels
in a terminal;
(xix) "Rack" means a mechanism for delivering diesel
fuels from a refinery or terminal into a transport truck,
railroad car or other means of transfer that is outside of the
terminal transfer system;
(xx) "Refiner" means any person who produces,
refines, manufactures, blends or compounds diesel fuels in this
state for use, sale or distribution;
(xxi) "Diesel fuels" means those combustible gases
and liquids commonly referred to as diesel fuel or any other
volatile liquid of less than forty-six (46) degrees American
petroleum industry gravity test, except liquid petroleum gas,
when actually sold for use in motor vehicles for operation upon
public roads and highways. The term "diesel fuels" includes jet
fuel which is the volatile substance produced from petroleum,
natural gas, oil, shale or coal and sold under the name of jet
fuel and kerosene and any type of additive when the additive is
mixed or blended into diesel fuel, excluding a pour point
depressant. For the purposes of collecting the tax provided by
W.S. 39-17-204(a)(ii) the term "diesel fuel" includes all diesel
fuel consumed or purchased for any and all purposes;
(xxii) "Supplier" means a person that is:
(A) Subject to the general taxing jurisdiction
of this state;
(B) Registered pursuant to section 4101 of the
federal Internal Revenue Code for transactions in motor fuels in
the bulk transfer/terminal distribution system; and
(C) One (1) of the following:
(I) The position holder in a terminal or
refinery in this state;
(II) An importer of motor fuel into this
state from another jurisdiction;
(III) A person who acquires motor fuel from
a terminal or refinery from a position holder pursuant to a
two-party exchange; or
(IV) The position holder in a terminal or
refinery outside this state with respect to motor fuel which
that person imports into this state on the account of that
person.
(D) "Supplier" also means a person that produces
alcohol or alcohol derivative substances in this state, produces
alcohol or alcohol derivative substances for import to this
state into a terminal, or acquires upon import by truck or
railcar into a terminal or refinery, alcohol or alcohol
derivative substances.
(xxiii) "Terminal" means a diesel fuels storage and
distribution facility that is supplied by pipeline or vessel,
and from which diesel fuels may be removed at a rack;
(xxiv) "Terminal operator" means any person who owns,
operates or otherwise controls a terminal;
(xxv) Repealed by Laws 2019, ch. 186, § 2.
(xxvi) "Use" means the consumption of fuel in a motor
vehicle upon a highway and includes the reception of diesel fuel
into any tank on a motor vehicle which is used by the engine
that generates motive power for the vehicle and, for the
purposes of collecting the tax provided by W.S.
39-17-204(a)(ii), includes all diesel fuels consumed for any and
all purposes;
(xxvii) "User" means any person who uses diesel fuel
within this state in an internal combustion engine for the
generation of power to propel a motor vehicle upon a highway
and, for the purposes of collecting the tax provided by W.S.
39-17-204(a)(ii), includes any person who uses diesel fuel
within this state for any and all purposes;
(xxviii) "Billed gallons" means the gallons billed to
the customer;
(xxix) "Accountable product" means any product that
is subject to the reporting requirements of this state,
regardless of its intended use or taxability;
(xxx) "Alternative fuel" means as defined in W.S.
39-17-301(a)(iii);
(xxxi) "Biodiesel" means a fuel comprised of mono-
alkyl esters of long chain fatty acids generally derived from
vegetable oils or animal fats, designated B100, and meeting the
requirements of ASTM D6751 for use in diesel engines;
(xxxii) "Biodiesel blend" means a blend of biodiesel
fuel meeting ASTM D6751 with petroleum based diesel fuel,
designated Bxx, where xx represents the volume percentage of
biodiesel fuel in the blend;
(xxxiii) "Common carrier" means a person, including a
railroad operator, who transports accountable product and who
does not own the product;
(xxxiv) "Gallon" means gallon as measured on a gross
basis as defined in this section;
(xxxv) "Gross gallon" means a measured gallon without
temperature or barometric adjustments.