§ 39-17-101 — Definitions

(a) As used in this article:
(i) "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;
(ii) "Bulk gasoline" means thirty-five (35) gallons
or more purchased and delivered at one (1) time, excluding
gasoline delivered into the attached gasoline tanks or auxiliary
tanks of a licensed motor vehicle;
(iii) "Bulk plant" means a fuel storage and
distribution facility, other than a terminal, from which
accountable product may be removed at a rack;
(iv) "Custom operation" means any agricultural
purpose done for hire;
(v) "Dealer" means any person who sells or offers to
sell gasoline at a specific location in the state, including any
person selling or offering to sell aviation gasoline or aviation
fuel at Wyoming airports;
(vi) "Department" means the department of
transportation;
(vii) "Distributor" means any person, other than a
dealer, who receives gasoline or blends fuel for distribution or
resale in this state;
(viii) Repealed By Laws 2007, Ch. 11, § 2.
(ix) "Export" means to obtain gasoline in this state
for sale or other distribution in another state. Gasoline
delivered out of the state of Wyoming by, or for, the purchaser
constitutes an export by the purchaser;
(x) "Exporter" means a person, other than a supplier
who purchases gasoline in this state for the purpose of
transporting or delivering, other than in the fuel supply tank
of a motor vehicle, the gasoline to another jurisdiction;
(xi) "Gasohol" means an accountable product resulting
from a blend of gasoline and ethanol. The term gasohol is
included in the term gasoline;
(xii) "Gasoline" means the volatile substance
produced from petroleum, natural gas, oil, shale or coal, sold
under the name of gasoline and such other volatile and
inflammable liquids, produced, manufactured, blended or
compounded which can be used for operating or propelling motor
vehicles, including all products having an initial boiling point
of one hundred seventy (170) degrees Fahrenheit or less and
including all products having an initial boiling point of more
than one hundred seventy (170) degrees Fahrenheit of which
ninety-five percent (95%) or more can be evaporated at or below
four hundred sixty-four (464) degrees Fahrenheit except stove
oil, furnace fuel, tractor fuel, diesel fuel, distillate,
naphtha, kerosene and other products that do not come within the
specification for gasoline, but shall include such other
volatile and inflammable liquids produced, manufactured, blended
or compounded which can be used for operating or propelling
aircraft;
(xiii) "Import" means to bring gasoline into this
state by any means of conveyance other than in the fuel supply
tank of a motor vehicle. Gasoline delivered into this state from
out of state by or for the seller constitutes an import by the
seller, and gasoline delivered by or for the purchaser
constitutes an import for the purchaser;
(xiv) "Importer" means a person, other than a
supplier, who purchases gasoline out of this state for the
purpose of transporting or delivering, other than in the fuel
supply tank of a motor vehicle, the gasoline into this state for
sale, use or distribution within this state;
(xv) "Position holder" means with respect to gasoline
in a terminal, the person who holds the inventory position in
the gasoline 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 gasoline. The term also
includes a terminal operator who owns gasoline in a terminal;
(xvi) "Rack" means a mechanism for delivering
gasoline from a refinery or terminal into a transport truck,
railroad car or other means of transfer that is outside of the
terminal transfer system;
(xvii) "Refiner" means any person who produces,
refines, manufactures, blends or compounds gasoline in this
state for use, sale or distribution;
(xviii) "Supplier" means a person that 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 motor 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 motor fuel into this
state from another jurisdiction;
(III) A person who acquires motor 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 motor fuel which
that person imports into this state on the account of that
person.
(D) "Supplier" also means a person that produces
alcohol or alcohol derivative substances in this state, produces
alcohol or alcohol derivative substances for import to this
state into a terminal, or acquires upon import by truck or
railcar into a terminal or refinery, alcohol or alcohol
derivative substances.
(xix) "Terminal" means a gasoline storage and
distribution facility that is supplied by pipeline or vessel,
and from which gasoline may be removed at a rack;
(xx) "Terminal operator" means any person who owns,
operates or otherwise controls a terminal;
(xxi) Repealed by Laws 2019, ch. 186, § 2.
(xxii) "Billed gallons" means the gallons billed to
the customer;
(xxiii) "Accountable product" means any product that
is subject to the reporting requirements of this state,
regardless of its intended use or taxability;
(xxiv) "Alternative fuel" means as defined in W.S.
39-17-301(a)(iii);
(xxv) "Common carrier" means a person, including a
railroad operator, who transports accountable product and who
does not own the product;
(xxvi) "Gallon" means gallon as measured on a gross
basis as defined in this section;
(xxvii) "Gross gallon" means a measured gallon
without temperature or barometric adjustments.
(b) As used in this chapter, "motor fuels" means gasoline
as defined in paragraph (a)(xii) of this section and diesel fuel
as defined in W.S. 39-17-201(a)(xxi).