Wyo. Code R. 045-0002-1
Fuel Tax Administration
Chapter 1: Fuel Tax Administration
Effective Date: 11/03/2015 to Current
Rule Type: Current Rules & Regulations
Reference Number: 045.0002.1.11032015
Fuel Tax Administration
These rules are promulgated by authority of W.S. 39-17-102, W.S. 39-17-202, and W.S. 39-17-302.
(a) A supplier, terminal operator, distributor, importer, or exporter shall apply on forms the Wyoming Department of Transportation (WYDOT) provides. The applicant shall:
(i) Submit proof of registration to do business in Wyoming from the Wyoming Secretary of State;
(ii) Submit a current list of the business’s owners, partners, members, managers, or corporate officers;
(iii) Submit a federal document identifying the entity’s federal employer tax identification number;
(iv) Declare bulk storage capacity located in Wyoming by fuel type;
(v) Declare the physical location of the business, bulk plant, and all other storage facilities; and
(vi) Remit the appropriate licensing fee for each fuel type license requested.
(b) In addition to the preceding procedures, a supplier, terminal operator, distributor, importer, or exporter may be required to:
(i) Submit a current financial statement;
(ii) Submit proof of a valid sales tax license.
(c) A dealer shall apply for a license on forms WYDOT provides. The applicant shall:
(i) Submit proof of registration to do business in Wyoming from the Wyoming Secretary of State;
(ii) Submit a current list of the business’s owners, partners, members, managers, or corporate officers;
(iii) Submit proof of a federal tax identification number;
(iv) Declare bulk storage capacity located in Wyoming by fuel type;
(v) Declare the physical location of the business and all storage facilities;
(vi) Submit a list of fuel suppliers; and
(vii) Remit the appropriate licensing fee for each fuel type, per location.
(d) In addition to the preceding procedures, a dealer may be required to:
(i) Submit proof of a valid sales tax license; and
(ii) Submit a color photograph of all storage facilities.
(a) A refiner, supplier, terminal operator, distributor, importer, exporter, or dealer shall renew annually on forms WYDOT provides. The applicant shall:
(i) Provide proof of good standing from the Wyoming Secretary of State;
(ii) Remit the appropriate licensing fee for each fuel type license requested; and
(iii) Provide the physical location for all bulk plants and storage facilities if they have been moved, relocated, or updated.
(b) When the license expires, the licensee shall not purchase, sell, or distribute fuel, and the licensee’s suppliers shall be so notified.
(c) A supplier, refiner, terminal operator, distributor, importer, exporter, or dealer shall be in compliance with Wyoming fuel tax statutes to renew a license.
(a) A licensee whose license has expired or who has had a license revoked and seeks relicensing shall file an application with WYDOT and remit the required license fee.
(b) In addition to the preceding procedures, a licensee may be required to:
(i) Remit in certified funds all unpaid taxes, penalties, and interest along with all outstanding fuel tax reports;
(ii) Submit the required licensee fee using certified funds; and
(iii) Post a bond with the Department pursuant to W.S. 39-17-106, W.S. 39-17-206, or W.S. 39-17-306.
(a) WYDOT shall issue a failure-to-file delinquency notice to a licensee who fails to comply with W.S. 39-17-107(a), W.S. 39-17-207(a), or W.S. 39-17-307(a) by not filing the required monthly tax reports on time. The licensee shall have 10 days from the date of the letter to file the delinquent tax report. Noncompliance may result in license revocation. WYDOT shall notify any revoked licensee's suppliers and customers of the revocation.
(b) WYDOT shall issue a billing for delinquent taxes, penalty, and interest to a licensee who fails to comply with W.S. 39-17-107(b), W.S. 39-17-207(b), or W.S. 39-17-307(b) by remitting the correct monthly fuel taxes. The licensee shall have 10 days from the date of the letter to remit the delinquent taxes, penalty, and interest. Noncompliance shall result in license revocation. WYDOT shall notify any revoked licensee's suppliers and customers of the revocation.
(a) Any refund requests from distributors, importers, exporters, or suppliers shall be submitted on or before the last day of the month for the preceding calendar month. The refund request is not valid if not submitted within one year from the date of purchase.
(b) Any portion of a refund request may be withheld to satisfy taxes due.
(c) A licensee may retain record information on CD-ROM, disk, microfiche, or other electronic means with prior WYDOT approval.
(d) End-user refunds are addressed in Sections 14 and 15 of this rule and regulation.
(a) Suppliers shall report net, gross, and billed gallons.
(b) Distributors, importers, and exporters shall report the gross gallons and billed gallons.
(c) Distributors, importers, and exporters shall be required to report net gallons when billed on net gallons. Any excess fuel tax collections shall be remitted.
(a) To qualify for a shrinkage credit, a distributor or importer shall:
(i) Submit a letter requesting shrinkage credit;
(ii) Submit a legal description of the bulk plant location(s); and
(iii) Submit a color photograph of the bulk plant(s).
(b) To qualify for shrinkage credit, fuel purchased from a broker at a terminal shall be owned by the purchaser when it leaves the terminal.
(c) Retail, card locks, and key locks directly fed by bulk plants shall not be eligible for shrinkage credit.
(a) Bulk plants, by definition, are a fuel storage and distribution facility, other than a terminal, from which accountable products may be removed at a rack.
(b) Bulk storage includes fuel stored in transport trucks, tank wagons, rail cars, or any other vessel.
(c) Bulk storage shall not include bulk storage that is part of a retail location.
All insufficient funds checks shall be redeemed with certified funds. WYDOT may require certified funds for all future fuel taxes, penalties, interest, and license renewal fees.
The supplier, distributor, or importer shall notify WYDOT of any unrecoverable Wyoming license taxes. WYDOT shall then provide the supplier, distributor, or importer with the documentation necessary to request a tax credit. WYDOT shall authorize in writing the credit to be taken against a future liability.
The aviation distribution shall be comprised of taxes on fuel distributed to bulk storage facilities at Wyoming airports and used for the aircraft at the airport.
(a) Suppliers, distributors, importers, and exporters will be required to file monthly reports electronically by the specified in the following:
(i) All filers with more than 250 scheduled lines shall file monthly reports electronically;
(ii) On or before January 1, 2016, all filers shall file monthly reports electronically.
(b) Any filer who is not able to file electronically on or before the preceding referenced date must be exempted in writing by the Department.
(a) To qualify for an end-user refund, the applicant shall be the end-user (defined as any person consuming or using accountable products or motor fuel).
(b) No altered or corrected invoice shall be accepted for refund purposes. Invoices containing errors shall be voided, and a new invoice issued and attached to the original invoice. The seller shall retain all invoices (original and voided) for 3 years.
(c) Undyed and tax paid special diesel fuel used to power auxiliary or off-road equipment is eligible for a refund of the fuel taxes paid at the time of purchase, less the state sales tax due the Department of Revenue. The user(s) shall:
(i) Submit a written and signed form as provided by the Wyoming Department of Transportation;
(ii) Submit receipts and total gallons along with the written claim forms to the Department. These shall show the amount of taxes paid (fuel and additional license tax) on any special fuel;
(iii) State the purpose of the fuel usage and describe the reason a refund is due; and
(iv) If applicable, include a list of all equipment powered by the diesel fuel claimed for refund.
(d) As applicable, trip logs, fuel disbursement log(s), receipts and invoices, and a complete list of all vehicles and equipment shall be maintained for audit purposes at the fuel user's office. WYDOT may request this information for verification at any time.
(e) Idle time and off-loading are taxable uses of fuel and shall not be eligible for any non-highway credit or refund.
(f) The one-cent per gallon additional license tax imposed by W.S. 39-17-104, W.S. 39-17-204, or W.S. 39-17-304 is not subject to refund.
(g) Tax-paid bulk gasoline or undyed diesel purchased for agricultural purposes is eligible for a refund of the fuel taxes paid at purchase. The user shall:
(i) Submit a statement to the Wyoming Department of Transportation in the format required by the Department;
(ii) Submit receipts and total gallons with the statement showing taxes paid (fuel and additional license taxes) on the bulk gasoline or undyed diesel;
(iii) Specify the number of gallons claimed; and
(iv) Provide proof with an Internal Revenue Service (IRS) form that shows the entity is registered as an agricultural business, or provide the State of Wyoming Agricultural Producers alternative form. Required forms shall be noted on the refund request.
Wyoming statutes designate a biodiesel blend contains xx biodiesel blended with a petroleum product. The Department shall consider any diesel product with 6 percent or more biodiesel a bio-diesel blend. Therefore, Bxx is B6, so B1 through B5 are classified as undyed diesel.
Shrinkage credit is applicable for the following alternative fuels: biodiesel blends, E-85, and hydrogen.
(i) To qualify for shrinkage credit, a distributor or importer shall:
(A) Submit a letter requesting shrinkage credit;
(B) Submit a legal description of the bulk plant location(s); and
(C) Submit a color photograph of the bulk plant(s).
(ii) To qualify for a shrinkage credit, fuel purchased from a broker at a terminal shall be owned by the purchaser when it leaves the terminal.
Alternative fuel dealers shall be required to file monthly reports electronically, effective January 1, 2016.
(i) To qualify for an end-user refund, the applicant shall be the ultimate purchaser (defined as any person consuming or using accountable products).
(ii) Concerning compressed natural gas (CNG) and liquefied natural gas (LNG), invoices shall be calculated based on gasoline gallon equivalency (GGE) or diesel gallon equivalency (DGE), whichever is applicable to the specified alternative fuel.
(iii) Liquefied natural gas (LNG) and/or biodiesel blends used to power auxiliary or off-road equipment is eligible for a refund of the fuel taxes paid at the time of purchase, less the state sales tax due the Wyoming Department of Revenue. The user(s) shall:
(A) Submit a written and signed form as provided by the Wyoming Department of Transportation;
(B) Submit receipts and total gallons along with the written claim forms to the Department. These shall show the amount of taxes paid (fuel and additional license tax) on any special fuel;
(C) State the purpose of the fuel usage and describe the reason a refund is due; and
(D) If applicable, include a list of all equipment powered by the diesel fuel claimed for refund.
(iv) As applicable, trip logs, fuel disbursement log(s), receipts and invoices, and a complete list of all vehicles and equipment shall be maintained for audit purposes at the fuel user's office. WYDOT may request this information for verification at any time.
(v) Idle time and off-loading are taxable uses of fuel and shall not be eligible for any non-highway credit or refund.
(vi) The one-cent per gallon additional license tax imposed by W.S. 39-17-104, W.S. 39-17-204, and W.S. 39-17-304 is not subject to refund.
(e) Tax-paid bulk alternative fuels purchased for agricultural purposes is eligible for a refund of the fuel taxes paid at purchase. The user shall:
(i) Submit a statement to the Wyoming Department of Transportation in the format required by the Department;
(ii) Submit receipts and total gallons with the statement showing taxes paid (fuel and additional license taxes) on the bulk gasoline or undyed diesel;
(iii) Specify the number of gallons claimed; and
(iv) Provide proof with an Internal Revenue Service (IRS) form that shows the entity is registered as an agricultural business, or provide the State of Wyoming Agricultural Producers alternative form. Required forms shall be noted on the refund request.