Wyo. Code R. 045-0002-1
Fuel Tax Administration
Chapter 1: Fuel Tax Administration
Effective Date: 03/08/2000 to 02/21/2012
Rule Type: Superceded Rules & Regulations
Reference Number: 045.0002.1.03082000
Fuel Tax Administration
These rules are promulgated by authority of W.S. 39-17-102 and W.S. 39-17-202.
(a) A purchaser and user of gasoline for agricultural purposes shall apply annually in accordance with the Wyoming Department of Transportation (WYDOT) staggered registration guidelines for an agricultural license certificate on forms WYDOT provides. The applicant shall:
(i) Certify annually to WYDOT that the gasoline is being used for agricultural purposes in Wyoming;
(ii) Submit Internal Revenue Service documentation verifying gross agricultural sales averaging not less than ten-thousand dollars ($10,000) during the preceding two (2) calendar years; and
(iii) Purchase the gasoline in bulk quantities to be used for agricultural purposes in Wyoming.
(b) The applicant shall not be entitled to tax-exempt fuel or any refund of taxes unless a valid certificate is on file with WYDOT.
(c) WYDOT shall revoke an agricultural license certificate if it determines that the applicant made any false statements or violated any statute or rule when applying.
(d) The license number listed on the license certificate shall be used for reporting all fuel sales to the agricultural user.
(a) A supplier, terminal operator, distributor, importer, or exporter shall apply on forms WYDOT provides. The applicant shall:
(i) Submit a current financial statement;
(ii) Submit proof of registration to do business in Wyoming from the Wyoming Secretary of State if the applicant is a limited liability corporation, limited partnership, or corporation;
(iii) Submit a Wyoming sales tax license number for the business, if applicable; (iv) Submit a current list of the business's owners, partners, members, managers, or corporate officers; (v) Submit proof of a federal employer tax identification number and sales tax license; (vi) Declare bulk storage capacity located in Wyoming by fuel type and submit a color photograph of the bulk plant, if applicable; (vii) Declare the physical location of the business, bulk plant, and all other storage facilities; and (viii) Remit the appropriate licensing fee for each fuel type license requested.
(b) 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 if the applicant is a limited liability corporation, limited partnership, or corporation; (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 and sales tax license; (iv) Declare bulk storage capacity located in Wyoming by fuel type; (v) Declare the physical location of the business and all storage facilities and submit a color photograph of all applicable storage facilities; (vi) Submit a list of fuel suppliers; and (vii) Remit the appropriate licensing fee for each fuel type, per location.
Section 4. License Renewal Procedure.
(a) A 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 if the applicant is a limited liability corporation, limited partnership, or corporation; (ii) Remit the appropriate licensing fee for each fuel type license requested; and (iii) Provide a color photograph and physical location for all bulk plants and storage facilities if they have been 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.
(a) A licensee whose license has expired or who has had a license revoked and seeks relicensing shall:
(i) Remit, in certified funds, all unpaid taxes, penalties, and interest along with all outstanding fuel tax reports;
(ii) File an application with WYDOT and remit the required license fee using certified funds; and
(iii) Post a bond with WYDOT pursuant to W.S. 39-17-106 and W. S. 39-17-206.
(a) A preprinted, serially numbered invoice issued at the time of sale is required for refund claims and audit purposes. The invoice shall include the following information:
(i) The date of sale;
(ii) The name and address of the seller;
(iii) The name of the purchaser;
(iv) The number of gallons sold;
(v) The type of fuel sold. Diesel fuel receipts shall clearly state whether the fuel contains dye or is undyed;
(vi) The price per gallon including all applicable taxes; and
(vii) The company unit number on the motor vehicle, the power unit's license number and state, or other identifying number on the vehicle or vehicles owned or operated by the purchaser.
(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 three (3) years.
(c) A licensee may retain record information on CD-ROM, disk, microfiche, or other electronic means with prior WYDOT approval.
Pursuant to W. S. 40-10-127(b), suppliers, distributors, importers, and exporters shall report either gross or net gallons. In addition, billed gallons shall be reported on each monthly tax report. The qualified agricultural gallons reported shall be reported taxed or untaxed in the manner that the customer was billed. Distributors, importers, and exporters shall report the same net or gross gallons as the seller billed to them. Any fuel tax collected shall be remitted.
Bulk plants shall include card locks and key locks directly fed by bulk plants. Bulk plants shall not include bulk storage of fuel stored in transport trucks, tank wagons, rail cars, or any other vessel. Retail storage only does not qualify the location as a bulk plant. To qualify as a purchase directly from a terminal, the fuel must be owned by the purchaser when it leaves the terminal.
(a) If undyed diesel fuel is accidentally blended with dyed diesel fuel, the licensed supplier, importer, distributor, or exporter shall contact WYDOT and provide the following information in writing:
(b) The blended gallons shall also be reported on the monthly tax return, and the written explanation shall be included.
(c) For those fuels purchased as one product type and then sold as another product type, the licensed supplier, importer, distributor, or exporter shall include a written explanation of transfer along with the monthly tax return.
(a) Undyed, tax-paid special diesel fuel used to power agricultural, auxiliary, or nonhighway 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 shall:
Refunds shall not be issued for credits of less than ten dollars ($10) a month. Annual account reconciliations shall result in refunds for those amounts less than ten dollars ($10).
(a) WYDOT shall issue a failure-to-file delinquency notice to a licensee who fails to comply with W.S. 39-17-107(a) or W.S. 39-17-207(a) by filing the required monthly tax reports on time. The licensee shall have ten (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) or W.S. 39-17-207(b) by remitting the correct monthly fuel taxes. The licensee shall have ten (10) days from the date of the letter to remit the delinquent taxes, penalty, and interest. Noncompliance may result in license revocation. WYDOT shall notify any revoked licensee's suppliers and customers of the revocation.
All insufficient funds checks shall be redeemed with certified funds. WYDOT shall 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) Before receiving ethanol credits, Wyoming ethanol producers shall provide WYDOT copies of contracts with Wyoming grain producers verifying agreements to purchase at least one million dollars ($1,000,000) worth of Wyoming-origin grain stocks.
(b) Wyoming ethanol producers shall submit to WYDOT documentation supporting the purchase of at least one million dollars ($1,000,000) worth of Wyoming-origin grain stocks for year-end reconciliation of authorized credits.
(c) If natural damage to a significant portion of available Wyoming grain stock occurs, as determined by the Department of Agriculture, written verification of the natural damage shall be provided to WYDOT.
(d) WYDOT may deny or revoke any credit issued if it finds the ethanol producer provided false information.