§ 39-17-303 — Imposition

Wyoming § 39-17-303

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 17: FUEL TAX
• Art. 3: ALTERNATIVE FUEL TAXES

Text

(a) Taxable event. The following shall apply:
(i) There is levied and shall be collected a license
tax on all alternative fuel used, sold or distributed for sale
or use in this state except for those fuels exempted under W.S.
39-17-305;
(ii) The tax imposed by W.S. 39-17-304(a)(iii) shall
cease to be collected on the first day of the third month
following the date the department of environmental quality
notifies the director of the department of transportation that
the balance of the corrective action account created by W.S.
35-11-1424 exceeds seventeen million dollars ($17,000,000.00)
and the environmental pollution financial responsibility account
created by W.S. 35-11-1427 exceeds one million dollars
($1,000,000.00). The tax shall again be collected beginning on
the first day of the third month following the date the
department of environmental quality notifies the director of the
department of transportation that the balance of the corrective
action account has fallen below eleven million dollars
($11,000,000.00).
(b) Basis of tax. The following shall apply:
(i) The state of Wyoming preempts the field of
imposing taxes upon sales of alternative fuels used to propel a
motor vehicle and no city, town or county may levy or collect
taxes upon the sales of alternative fuels to propel a motor
vehicle;
(ii) The taxes imposed on alternative 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 pre-collected and as an advance payment of the purpose of
convenience and facility to the consumer and shall thereafter be
added to the price of the alternative fuel and recovered from
the ultimate or retail consumer, regardless of where or how the
taxable fuel is ultimately consumed;
(iii) Any user not otherwise required to be licensed
and report the tax levied pursuant to this section under the
provisions of W.S. 39-17-306 or 39-17-307 shall be required to
be licensed and report all taxes due under this section pursuant
to the provisions of W.S. 39-17-306 and 39-17-307;
(iv) When a supplier, distributor, refiner, importer
or exporter imports alternative fuel into or exports alternative
fuel from the state of Wyoming in the fuel supply tanks of motor
vehicles, the amount of alternative fuel consumed in the
vehicles on Wyoming highways shall be deemed to be the product
of the total amount of the alternative 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
this state. In the absence of mileage records, the department
may by rule promulgated pursuant to W.S. 39-17-302(a) adopt the
mileage basis for determining the taxable use of alternative
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 alternative fuel consumed, it
shall be presumed that not less than one (1) gallon, gasoline
gallon equivalent (GGE) or diesel gallon equivalent (DGE) of
alternative fuel was consumed for every four (4) miles traveled;
(v) 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. 39-17-304(a)(i). The
department shall promulgate rules to implement this paragraph.
(c) Taxpayer. The following shall apply:
(i) A terminal operator or bulk plant operator may
rely on the representation made by the purchaser of alternative
fuel or the purchaser's agent concerning the destination state
of alternative fuel. A purchaser is liable for any tax due as a
result of the purchaser's diversion of fuel from the represented
destination state.