Wyoming Statutes

§ 39-17-305 — Exemptions

Wyoming § 39-17-305
JurisdictionWyoming
Title 39Taxation and Revenue
Ch. 17FUEL TAX
Art. 3ALTERNATIVE FUEL TAXES

This text of Wyoming § 39-17-305 (Exemptions) is published on Counsel Stack Legal Research, covering Wyoming primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Wyo. Stat. Ann. § 39-17-305 (2026).

Text

(a)Alternative fuel sold for the purposes of propelling a motor vehicle at a Wyoming terminal rack for export by a person licensed as an exporter in this state is exempt from the license tax imposed under W.S. 39-17-304(a)(i) through (iii). This exemption shall not apply to fuel in the supply tank of a motor vehicle. 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 date of sale.
(b)Exchanges or sales of alternative fuel which is sold for the purposes of propelling a motor vehicle between suppliers are exempt from the license tax imposed under W.S. 39-17-304(a)(i) through (iii). Alternative fuel directly exported, other than in the

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Nearby Sections

15
§ 39-17-101
Definitions
§ 39-17-103
Imposition
§ 39-17-104
Taxation rate
§ 39-17-105
Exemptions
§ 39-17-106
Licenses; permits
§ 39-17-108
Enforcement
§ 39-17-109
Taxpayer remedies
§ 39-17-111
Distribution
§ 39-17-201
Definitions
§ 39-17-203
Imposition
§ 39-17-204
Taxation rate
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Bluebook (online)
Wyoming § 39-17-305, Counsel Stack Legal Research, https://law.counselstack.com/statute/wy/17/39-17-305.