Wyoming § 39-17-205 Exemptions

Wyoming Statutes

§ 39-17-205 — Exemptions

Wyoming § 39-17-205

Title 39Taxation and Revenue

Ch. 17FUEL TAX

Art. 2DIESEL FUEL TAXES

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Bluebook

Wyo. Stat. Ann. § 39-17-205 (2026).

Text

(a)Repealed by Laws 1998, ch. 51, § 3.

(b)Diesel fuel 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. 39-17-204(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 the date of sale.

(c)Exchanges or sales of diesel fuel between suppliers are exempt from the license tax under W.S. 39-17-204(a)(i). Diesel fuel directly exported, other than in the fuel supply tank of a motor vehicle, by a supplier is exempt from the license tax under W.S. 39-17-204(a)(i).

(d)Dyed die

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(a) Repealed by Laws 1998, ch. 51, § 3.
(b) Diesel fuel 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. 39-17-204(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 the date of sale.
(c) Exchanges or sales of diesel fuel between suppliers
are exempt from the license tax under W.S. 39-17-204(a)(i).
Diesel fuel directly exported, other than in the fuel supply
tank of a motor vehicle, by a supplier is exempt from the
license tax under W.S. 39-17-204(a)(i).
(d) Dyed diesel fuel as defined in W.S. 39-17-201(a)(ix)
is exempt from the license tax under W.S. 39-17-204(a)(i).
(e) Diesel fuel 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.
39-17-204(a)(ii).