Fuel Tax FAQ
Q: What is the tax rate on motor fuel?
A: Wyoming's fuel tax rates are as follows: $.14 per gallon on gasoline, gasohol, propane, undyed diesel, undyed biodiesel and undyed kerosene; $.05 per gallon on aviation gasoline and jet fuel; and $.01 per gallon on dyed diesel, dyed biodiesel and dyed kerosene.
Q: When are the tax returns due?
A: Returns are due on or before the last business day of the month following the month that the transactions occurred.
Q: Does a person who exports fuel for sale in another state have to be licensed in Wyoming?
A: Yes, every exporter of gasoline and/or diesel fuel shall annually obtain a license from the department to conduct business in the state.
Q: As a fuel transporter, should our company file a common carrier report?
A: Yes, if your company imports or exports fuel to or from Wyoming, a common carrier report must be filed.
Q: Is it possible to remit payment by electronic funds transfer?
A: Yes, please contact the fuel tax office.
Q: As a supplier or distributor, what is the statute in regards to filing an amendment for a refund?
A: See W.S. 39-17-110(a).
Q: When is ethanol or biodiesel taxable?
A: When it is blended with a petroleum product or sold to an end-user.
Q: What types of fuel for purchase or sale in Wyoming are taxed?
A: All fuel that is used in motor vehicles-including race cars, as well as all gallons of ethanol or other blending components purchased and blended for motor vehicle fuel.