(a)Taxable event. The following shall apply:
(i)There is levied and shall be collected a license
tax on all diesel fuels used, sold or distributed for sale or
use in this state except for those fuels exempted in W.S.
39-17-205;
(ii)Repealed by Laws 2015, ch. 46, § 2.
(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)Any user not otherwise required to be licensed
and report the tax levied pursuant to this section under the
provisions of W.S. 39-17-207 or 39-17-206 shall be required to
be licensed and report all taxes
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(a) Taxable event. The following shall apply:
(i) There is levied and shall be collected a license
tax on all diesel fuels used, sold or distributed for sale or
use in this state except for those fuels exempted in W.S.
39-17-205;
(ii) Repealed by Laws 2015, ch. 46, § 2.
(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) Any user not otherwise required to be licensed
and report the tax levied pursuant to this section under the
provisions of W.S. 39-17-207 or 39-17-206 shall be required to
be licensed and report all taxes due under this section pursuant
to the provisions of W.S. 39-17-206 and 39-17-207.
(b) Basis of tax. The following shall apply:
(i) The state of Wyoming preempts the field of
imposing taxes upon sales and use of diesel fuels and no city,
town or county may levy or collect taxes upon the sales or use
of diesel fuels;
(ii) The taxes imposed on diesel 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 for the purpose of
convenience and facility to the consumer and shall thereafter be
added to the price of the diesel fuel and recovered from the
ultimate or retail consumer, regardless of where or how the
taxable fuel is ultimately consumed;
(iii) When a supplier, distributor, refiner, importer
or exporter imports diesel fuel into or exports diesel fuel from
the state of Wyoming in the fuel supply tanks of motor vehicles,
the amount of diesel fuel consumed in the vehicles on Wyoming
highways shall be deemed to be the product of the total amount
of the diesel fuel consumed in his entire operations within and
without this state times the total number of miles traveled on
the highways within this state divided by the total number of
miles traveled within and without the state. In the absence of
mileage records, the department may by rule promulgated pursuant
to W.S. 39-17-202(a) adopt the mileage basis for determining the
taxable use of diesel fuel used in those motor vehicles which
travel regularly over prescribed courses on and off the highways
within the state of Wyoming. In the absence of records showing
the number of miles actually operated per gallon of diesel fuel
consumed, it shall be presumed that not less than one (1) gallon
of diesel fuel was consumed for every four (4) miles traveled;
(iv) A Wyoming licensed supplier, distributor,
refiner or importer who is unable to recover the license taxes
due from a bulk sale to a licensee who is other than an end-user
and is not owned, rented or leased by the supplier, distributor,
refiner or importer requesting the credit is not liable for the
taxes and may credit the amount of unpaid taxes against a later
remittance of taxes required under W.S. 39-17-204(a)(i). The
department shall promulgate rules to implement this paragraph.
(c) Taxpayer. The following shall apply:
(i) 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 for 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;
(ii) A terminal operator, distributor or supplier 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 distributor or supplier is liable for any tax due
as a result of the distributor's or supplier's diversion of fuel
from the represented destination state;
(iii) Every person who sells or offers to sell to the
retail trade diesel fuels for use in motor vehicles shall
conspicuously display a sign stating the price per gallon
including all applicable taxes. The provision of this paragraph
shall not apply to key lock or card lock fuel dispensing
systems.