Title 39, Title 39 — Taxation And Revenue

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, poultr…

Administration; confidentiality. (a) The administration of this article is vested in the department which shall prescribe the reporting format and forms for the making of returns, and assessment and collection of license taxes and fees hereby imposed. The department shall promulg…

Imposition. (a) Taxable event. The following shall apply: (i) There is levied and shall be collected a license tax on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39-17-105; (ii) Repealed by Laws 2015, ch. 46, § 2…

Taxation rate. (a) Except as otherwise provided by this section and W.S. 39-17-105, the total tax on gasoline shall be twenty-four cents ($.24) per gallon. The rate shall be imposed as follows: (i) There is levied and shall be collected a license tax of twenty-three cents ($.23) …

Exemptions. (a) Gasoline sold at a Wyoming terminal rack for export, other than in the fuel supply tank of a motor vehicle, by a person licensed as an exporter in this state is exempt from the license tax imposed under W.S. 39-17-104(a)(i) through (iii). The exempt sales shall be…

Licenses; permits. (a) Every supplier, refiner, distributor, terminal operator, importer or exporter of gasoline shall annually obtain from the department a license to conduct business in the state. Before beginning business as a supplier, distributor, terminal operator, importer…

Compliance; collection procedures. (a) Returns and reports. The following shall apply: (i) On or before the last day of each month: (A) When gasoline is purchased in Wyoming from a Wyoming licensed supplier, the supplier shall report to the department all gallons used, sold or di…

Enforcement. (a) Audits. All tax returns and records are open to examination by the director of the state department of audit or his deputies. (b) Interest. The license taxes and penalty shall be collected by the department together with interest of one percent (1%) per month on …

Taxpayer remedies. (a) Interpretation requests. There are no specific applicable provisions for interpretation requests for this article. (b) Appeals. The following shall apply: (i) Any person aggrieved by any final administrative decision of the department concerning the assessm…

Statute of limitations. (a) The refund form and receipts, as provided for in W.S. 39-17-109(c)(ii) are invalid if not submitted to the department within one (1) year following date of purchase. (b) The record and sales slip shall be preserved by each refiner or distributor and ea…

Distribution. (a) All gasoline license taxes and fees received under this article shall be credited to the proper accounts as specified by the department and in subsection (d) of this section. (b) The department shall deposit all license fees under W.S. 39-17-106 into the state h…

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, training and management of livestock, bees, poultry, furbea…

Administration; confidentiality. (a) The administration of this article is vested in the department which shall prescribe the reporting format and forms for the making of returns, and assessment and collection of license taxes and fees hereby imposed. The department shall promulg…

Imposition. (a) Taxable event. The following shall apply: (i) There is levied and shall be collected a license tax on all diesel fuels used, sold or distributed for sale or use in this state except for those fuels exempted in W.S. 39-17-205; (ii) Repealed by Laws 2015, ch. 46, § …

Taxation rate. (a) Except as otherwise provided by this section and W.S. 39-17-205, the total tax on diesel fuels shall be twenty-four cents ($.24) per gallon. The rate shall be imposed as follows: (i) There is levied and shall be collected a license tax of twenty-three cents ($.…

Exemptions. (a) Repealed by Laws 1998, ch. 51, § 3. (b) Diesel fuel sold at a Wyoming terminal rack for export, other than in the fuel supply tank of a motor vehicle, by a person licensed as an exporter in this state is exempt from the license tax imposed under W.S. 39-17-204(a)(…

Licenses; permits. (a) Every supplier, refiner, distributor, terminal operator, importer or exporter shall annually obtain a diesel fuel tax license from the department to conduct business in this state for a fee of twenty-five dollars ($25.00). The license is not transferable an…

Compliance; collection procedures. (a) Returns and reports required by this subsection shall be filed on or before the last day of the month, and the following shall apply: (i) Each person transporting, conveying or bringing diesel fuels into this state for sale, use or distribut…

Enforcement. (a) Audits. The following shall apply: (i) All tax records specified in this article are open to examination by the director of the state department of audit or his deputies; (ii) An agreement may provide for each member jurisdiction to audit the records of persons b…

Taxpayer remedies. (a) Interpretation requests. There are no specific applicable provisions for interpretation requests for this article. (b) Appeals. The following shall apply: (i) Any person aggrieved by any final administrative decision of the department concerning the assessm…

Statute of limitations. (a) The refund form and receipts, as provided for in W.S. 39-17-209(c)(i) are invalid if not submitted to the department within eighteen (18) months following date of purchase. (b) Each supplier, refiner, terminal operator, importer, exporter, distributor …

Distribution. (a) All diesel fuels license taxes and fees received by the department under this article shall be credited to the proper accounts. (b) The department shall deposit all license fees under W.S. 39-17-206 into the state highway fund with receipt and acknowledgement su…

Definitions. (a) As used in this article: (i) "Accountable product" means any product that is subject to the reporting requirements of this state, regardless of its intended use or taxability; (ii) "Agricultural purposes" means the cultivation of soil, raising or harvesting any a…

Administration; confidentiality. (a) The administration of this article is vested in the department which shall prescribe the reporting format and forms for the making of returns, and assessment and collection of license taxes and fees hereby imposed. The department shall promulg…

Imposition. (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…

Taxation rate. (a) Except as otherwise provided by this section and W.S. 39-17-305, the total tax on alternative fuel used to propel a motor vehicle shall be twenty-four cents ($.24) per gallon. The gasoline gallon equivalent (GGE) shall be used for compressed natural gas or liqu…

Exemptions. (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 a…

Licenses; permits. (a) Each alternative fuel supplier, refiner, distributor, terminal operator, importer or exporter of alternative fuel used to propel a motor vehicle shall obtain an annual license from the department to conduct business in this state. Prior to commencing busine…

Compliance; collection procedures. (a) Returns and reports. The following shall apply: (i) On a date required by department rule: (A) When alternative fuel is purchased to propel a motor vehicle or distributed in Wyoming from a Wyoming licensed supplier, the supplier shall report…

Enforcement. (a) Audits. The following shall apply: (i) All tax returns and records are open to examination by the director of the state department of audit or his deputies. (b) Interest. The license taxes and penalty shall be collected by the department together with interest of…

Taxpayer remedies. (a) Interpretation requests. There are no specific applicable provisions for interpretation requests for this article. (b) Appeals. The following shall apply: (i) Any person aggrieved by any final administrative decision of the department concerning the assessm…

Statute of limitations. (a) The refund form and receipts, as provided for in W.S. 39-17-309 are invalid if not submitted to the department within one (1) year following date of purchase or eighteen (18) months for agricultural producers seeking refunds. (b) Each supplier, refiner…

Distribution. (a) Except as otherwise provided in subsection (b) of this section, all alternative fuel license taxes and fees shall be distributed as follows: (i) All alternative fuel license taxes and fees received by the department under this article shall be transferred to the…

Definitions. (a) As used in this article: (i) "Cash" means United States currency, certified bank checks or bank cashier's checks payable in United States currency; (ii) "Sale" or "sell" means any exchange or transfer of title or possession within the state including installment …

Administration; confidentiality. (a) The payment of the taxes required by this article shall be evidenced by the affixing of stamps, imprints or impressions on each package of cigarettes sold or distributed by a licensed wholesaler. The department shall obtain suitable stamps and…

Imposition. (a) Taxable event. The following event shall constitute a taxable event under this article: (i) There is levied and shall be collected and paid to the department an excise tax at the rate imposed by W.S. 39-18-104(a) upon the sale of each cigarette sold by wholesalers…

Taxation rate. (a) There is levied and shall be collected and paid to the department an excise tax at the rate of three cents ($.03) upon the sale of each cigarette sold by wholesalers. (i) Repealed by Laws 2019, ch. 21, § 2. (ii) Repealed by Laws 2019, ch. 21, § 2. (b) There is …

Exemptions. (a) Sales of cigarettes to any agency of the United States government, sales in interstate commerce or the taxation of any transaction prohibited by the United States constitution are exempted from the provisions of this article but shall be reported to the department…

Licensing; permits. (a) Every wholesaler, cigarette importer and cigarette manufacturer who sells or offers to sell nicotine products in this state must have a license to do so issued by the department. No license or renewal of a license shall be granted under this section unless…

Compliance; collection procedures. (a) Returns and reports. The following shall apply: (i) Each wholesaler shall keep complete and accurate records of all nicotine products purchased and sold for three (3) years. The records shall be in the form prescribed by the department and w…

Enforcement. (a) Audits. There are no specific applicable provisions for audits for this chapter. (b) Interest. There are no specific applicable provisions for interest for this chapter. (c) Penalties. The following shall apply: (i) Any package of cigarettes found in this state w…

Taxpayer remedies. (a) Interpretation requests. There are no specific applicable provisions for interpretation requests for this chapter. (b) Appeals. There are no specific applicable provisions for appeals for this chapter. (c) Refunds. The department shall redeem any unused and…

Statute of limitations. There are no specific applicable provisions for a statute of limitations for this chapter.

Distribution. (a) Fifteen percent (15%) of the taxes collected pursuant to W.S.39-18-104(a) and (b) shall be distributed to incorporated cities and towns and to boards of county commissioners in the proportion the cigarette taxes derived from sales within each incorporated city o…

Definitions. (a) As used in W.S. 39-19-101 through 39-19-111: (i) "Department" means the department of revenue or its designee; (ii) "Federal gross estate" means the gross estate of any decedent as determined under the laws of the United States; (iii) "Personal representative" me…

Administration; confidentiality; fees; compensation; disposition of tax; disclosure; penalty. (a) Repealed by Laws 2022, ch. 35, § 1. (b) No officer shall receive any additional compensation other than as allowed by law, by reason of duties imposed under this section. (c) All mon…