§ 39-17-301 — Definitions

(a) As used in this article:
(i) "Accountable product" means any product that is
subject to the reporting requirements of this state, regardless
of its intended use or taxability;
(ii) "Agricultural purposes" means the cultivation of
soil, raising or harvesting any agricultural or horticultural
commodity including the raising, shearing, feeding, caring for,
grazing, training and management of livestock, bees, poultry,
furbearing animals and wildlife for gain, sale or profit, but
excluding a custom operation;
(iii) "Alternative fuels" includes pure methanol,
ethanol and other alcohols, blends of eighty-five percent (85%)
or more of alcohol with gasoline, natural gas, liquid fuels
produced from natural gas, liquefied petroleum gas or propane,
coal-derived liquid fuels, hydrogen, electricity, pure biodiesel
(B100), fuels other than alcohol which are derived from
biological materials, renewable diesel and P-Series fuels. The
state of Wyoming may designate other fuels as alternative fuels
if not previously defined as fuels under this chapter;
(iv) "Billed gallons" means the gallons, gasoline
gallon equivalent (GGE) or diesel gallon equivalent (DGE) billed
to the customer;
(v) "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;
(vi) "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. The department shall promulgate
rules to designate xx for the purposes of this article;
(vii) "Bulk alternative fuel" means thirty-five (35)
gallons or more or the gasoline gallon equivalent, diesel gallon
equivalent or gasoline gallon equivalent for electricity
delivered at one (1) time, excluding alternative fuels delivered
into the attached tanks or auxiliary tanks of a licensed motor
vehicle;
(viii) "Bulk plant" means a fuel storage and
distribution facility, other than a terminal, from which
accountable product may be removed at a rack;
(ix) "Common carrier" means a person, including a
railroad operator, who transports accountable product and who
does not own the product;
(x) "Commercial vehicle" means as defined in W.S.
31-1-101(a)(i);
(xi) "Compressed natural gas" or "CNG" means natural
gas which is compressed and stored in high-pressure containers.
It is used as a fuel for natural gas-powered vehicles;
(xii) "Custom operation" means any agricultural
purpose done for hire;
(xiii) "Dealer" means any person who sells or offers
to sell alternative fuel at a specific location in this state,
including any person selling or offering to sell alternative
fuel at Wyoming airports;
(xiv) "Department" means the department of
transportation;
(xv) "Diesel gallon equivalent" or "DGE" means the
diesel gallon equivalent applied to liquefied natural gas in the
amount of six and six hundredths (6.06) pounds of liquefied
natural gas;
(xvi) "Dispenser" means the point of taxation for
compressed natural gas and liquefied natural gas. The
"dispenser" is the point where the gas is delivered into the
fuel supply tank of a motor vehicle;
(xvii) "Distributor" means any person, other than a
dealer, who receives alternative fuel or blends fuel used to
propel a motor vehicle for distribution or resale in this state;
(xviii) "E-85" means an accountable product resulting
from an eighty-five percent (85%) ethanol and fifteen percent
(15%) blend of gasoline or which otherwise conforms to the
standards as provided in W.S. 40-7-102(a)(xxvi);
(xix) "Electric energy" means the amount of work
accomplished by electrical power, usually measured in kilowatt
hours (kWh);
(xx) "End user" means any person who uses alternative
fuel within this state for the generation of power to propel a
motor vehicle upon a highway;
(xxi) "Ethanol" means a colorless, odorless liquid
produced synthetically by cracking ethane using ethane from
natural gas or naphtha from crude oil, by fermentation from crop
biomass such as sugar and corn or from waste products such as
household waste and paper mill sludge through chemical
decomposition and fermentation. "Ethanol" is also known as
ethyl-alcohol or alcohol;
(xxii) "Export" means to obtain alternative fuel used
to propel a motor vehicle in this state for sale or other
distribution in another state. Alternative fuel delivered out of
the state of Wyoming by or for the purchaser constitutes an
export by the purchaser;
(xxiii) "Exporter" means a person, other than a
supplier, who purchases alternative fuel used to propel a motor
vehicle in this state for the purpose of transporting or
delivering, other than in the fuel supply tank of a motor
vehicle, the alternative fuel to another jurisdiction;
(xxiv) "Gallon" means a gallon as measured on a gross
basis as defined in this section;
(xxv) "Gasoline gallon equivalent" or "GGE" means the
gasoline gallon equivalent applied to nonliquefied compressed
natural gas in the amount of five and sixty-six hundredths
(5.66) pounds of compressed natural gas. The gasoline gallon
equivalent applied to electricity is 33.56 kilowatt hours (kWh);
(xxvi) "Gross gallon" means a measured gallon without
temperature or barometric adjustments;
(xxvii) "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;
(xxviii) "Hybrid electric vehicle" means a vehicle
that uses two (2) or more distinct power sources to move the
vehicle. "Hybrid electric vehicle" includes a vehicle which
includes an internal combustion engine and one (1) or more
electric motors but vehicles which use other mechanisms to
capture and use energy may also be included;
(xxix) "Hydrogen" means the chemical element which
can be used as a fuel;
(xxx) "Import" means to bring alternative fuel for
use as a motor vehicle fuel into this state by any means of
conveyance other than in the fuel supply tank of a motor
vehicle. Alternative fuel delivered into this state from out of
state by or for the seller constitutes an import by the seller,
and alternative fuel delivered by or for the purchaser
constitutes an import for the purchaser;
(xxxi) "Importer" means a person, other than a
supplier, who purchases alternative fuel outside of this state
for the purpose of transporting or delivering, other than in the
fuel supply tank of a motor vehicle, the alternative fuel into
this state for sale, use or distribution within this state as a
motor vehicle fuel;
(xxxii) "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;
(xxxiii) "Liquefied natural gas" or "LNG" means
natural gas, primarily methane, which has been liquefied by
reducing its temperature to negative two hundred sixty (-260)
degrees Fahrenheit at atmospheric pressure;
(xxxiv) "Liquid petroleum gas" or "LPG" means a
gaseous product that has been compressed until it is transformed
to a liquid and consists primarily of propane, propylene, butane
and butylene in various mixtures. The components of LPG are
gases at normal temperature and pressures;
(xxxv) "Methanol" means the clear, colorless liquid
which is flammable and used as a fuel or fuel additive;
(xxxvi) "Motor vehicle" means as defined in W.S.
31-1-101(a)(xv);
(xxxvii) "P-series fuel" means liquid blend fuels
used either alone or mixed with gasoline in any proportion;
(xxxviii) "Plug-in electric vehicle" means any motor
vehicle that can be recharged from any external source of
electricity, including a wall socket, and the electricity stored
in the rechargeable battery drives or contributes to drive the
wheels of the vehicle. "Plug-in electric vehicle" does not
include a hybrid electric vehicle, a motorcycle as defined in
W.S. 31-1-101(a)(xv)(E) or a multipurpose vehicle as defined in
W.S. 31-1-101(a)(xv)(M);
(xxxix) "Point of taxation" means the point within
the fuel supply chain where the tax is collected;
(xl) "Position holder" means, with respect to
alternative fuel in a terminal, the person who holds the
inventory position in the alternative fuel 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
alternative fuel. "Position holder" includes a terminal operator
who owns alternative fuel in a terminal;
(xli) "Rack" means a mechanism for delivering
alternative fuel from a refinery or terminal into a transport
truck, railroad car or other means of transfer which is outside
of the terminal transfer system. For compressed natural gas,
liquefied natural gas and liquefied petroleum gas the rack is
defined as the dispenser;
(xlii) "Refiner" means any person who produces,
refines, manufactures, blends or compounds alternative fuel in
this state if the alternative fuel is used to propel a motor
vehicle;
(xliii) "Renewable diesel", often referred to as
"green diesel" or "second generation diesel", refers to
petrodiesel-like fuels derived from biological sources that are
chemically not esters and thus distinct from biodiesel.
Renewable diesel is chemically the same as petrodiesel, but it
is made of biomass;
(xliv) "Supplier" means a person who 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 alternative
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 alternative fuel into
this state from another jurisdiction;
(III) A person who acquires alternative
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 alternative fuel
which that person imports into this state on the account of that
person.
(D) "Supplier" also includes a person who
produces alternative fuel used to propel a motor vehicle in this
state, alternative fuel used to propel a motor vehicle for
import into this state into a terminal or acquires fuel through
import by truck or railcar into a terminal or refinery.
(xlv) "Terminal" means an alternative fuel storage
and distribution facility that is supplied by pipeline or
vessel, and from which alternative fuel may be removed at a
rack;
(xlvi) "Terminal operator" means any person who owns,
operates or otherwise controls a terminal;
(xlvii) "Use" or "used" means the consumption of
alternative fuel in a motor vehicle upon a highway and includes
the reception of alternative fuel into any tank on a motor
vehicle which is used by the engine that generates motive power
for the vehicle;
(xlviii) "User" means any person who uses alternative
fuel within this state in an internal combustion engine for the
generation of power to propel a motor vehicle upon a highway;
(xlix) Repealed by Laws 2019, ch. 186, § 2.
(b) As used in this chapter, "motor fuels" means gasoline
as defined in W.S. 39-17-101(a)(xii), diesel fuel as defined in
W.S. 39-17-201(a)(xxi), and alternative fuels as defined in W.S.
39-17-301(a)(iii).