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:  What does Wyoming require for diverted transactions?
A:    W.S 39-17-107(vi).  Also, a diversion spreadsheet provided by this department is acceptable.

 

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:  Is tax based on net, gross or billed gallons? 
A:  Taxes are paid on gross gallons which means gallons measured without temperature or barometric adjustments.

 

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.

 

Q.  If I file my Gasoline Agricultural Exemption Certificate application late, do I still get the exemption?

A.   Yes.  Late applications will be processed and become effective in order of receipt.  The exemption on gasoline will not be valid if the fuel is acquired prior to the effective date on the certificate. 

 

Q.  If I have bulk gasoline storage in more than one county, do I need to fill out more than one Gasoline Agricultural Exemption Application?

A.   No.  Put all storage locations on one application and be sure to denote each county separately.