Wyoming Statutes

Wyo. Stat. § 39-17-104 (2026)

Taxation rate.

✓ current as of May 2026

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(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) per gallon 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) Notwithstanding paragraph (i) of this
subsection, gasoline sold for use in aircraft shall be taxed at
four cents ($.04) per gallon except for those fuels exempted
under W.S. 39-17-105;

          (iii) In addition to the tax collected pursuant to
paragraphs (i) and (ii) of this subsection, there is levied and
shall be collected a license tax of one cent ($.01) per gallon
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(a).

     (b)   Amended and renumbered as (a)(ii) by Laws 2003, Ch.
15, § 1.

     (c)   Amended and renumbered as (a)(iii) by Laws 2003, Ch.
15, § 1.

    (d)    Repealed by Laws 2003, Ch. 15, § 2.

    (e)    Repealed by Laws 2015, ch. 28, § 3.

Notes of Decisions

Cited in 1 case, 2003–2003 · leading case: Burlington N. & Santa Fe Ry. Co. v. Atwood, 271 F. Supp. 2d 1359 (D. Wyo. 2003).

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Burlington N. & Santa Fe Ry. Co. v. Atwood, 271 F. Supp. 2d 1359 (D. Wyo. 2003). “The tax imposed and paid pursuant to this chapter shall be a tax credit against sales taxes paid by the same person when that person is except from the fuel tax due under W.S. 39-17-104(a) or 39-17-204(a), but is not exempt from sales tax on that fuel.”

— Wyo. Stat. § 39-17-104(a) — 1 case

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