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STATE OF WYOMING
HOUSE BILL NO. HB0024
Alternative fuel tax-electricity amendments.
Sponsored by: Joint Transportation, Highways & Military Affairs Interim Committee
A BILL
for
1 AN ACT relating to taxation and revenue; amending the
2 collection of and process for alternative fuel taxes;
3 providing a per kilowatt hour license tax on electricity
4 used to propel an electric vehicle; amending the taxation
5 method for alternative fuel tax; amending and providing
6 definitions; imposing an annual decal fee for plug-in
7 hybrid vehicles; requiring signage for per kilowatt hour
8 taxes; providing penalties; making conforming amendments;
9 repealing obsolete provisions; requiring rulemaking; and
10 providing for effective dates.
11
12 Be It Enacted by the Legislature of the State of Wyoming:
13
14 Section 1. W.S. 31-3-102(a)(xxiii) and by creating a
15 new paragraph (xxiv), 39-17-301(a)(iv), (vii), (xvi),
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1 (xxv), (xxviii), (xxxviii), (xlviii) and by creating new
2 paragraphs (l) through (lii), 39-17-303(a) by creating a
3 new paragraph (iii) and (c) by creating new paragraphs (ii)
4 and (iii), 39-17-304(a)(intro) and by creating a new
5 paragraph (iv), 39-17-307(a)(i)(A) through (C), (E), (F),
6 (ii), (iii) and (iv)(A) and 39-17-308(c) by creating a new
7 paragraph (ix) are amended to read:
8
9 31-3-102. Miscellaneous fees.
10
11 (a) The following fees shall be collected for the
12 instruments or privileges indicated:
13
14 (xxiii) An annual decal which that shall include
15 the bucking horse and rider emblem for a plug-in registered
16 and licensed electric an all-electric vehicle as defined in
17 W.S. 39-17-301(a)(xxxviii) 39-17-301(a)(l) .........$200.00
18
19 (xxiv) An annual decal that shall include the
20 bucking horse and rider emblem for a plug-in hybrid
21 electric vehicle....................................$100.00
22
23 39-17-301. Definitions.
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1
2 (a) As used in this article:
3
4 (iv) "Billed gallons" means the gallons,
5 gasoline gallon equivalent (GGE), or diesel gallon
6 equivalent (DGE) or kilowatt hours billed to the customer;
7
8 (vii) "Bulk alternative fuel" means thirty-five
9 (35) gallons or more or the gasoline gallon equivalent, or
10 the diesel gallon equivalent, or gasoline gallon equivalent
11 for electricity delivered at one (1) time, excluding
12 alternative fuels delivered into the attached tanks or
13 auxiliary tanks of a licensed motor vehicle;
14
15 (xvi) "Dispenser" means the point of taxation
16 for compressed natural gas, and liquefied natural gas and
17 any other alternative fuel designated by the department.
18 The "dispenser" is the point where the gas alternative fuel
19 is delivered into the fuel supply tank of a motor vehicle;
20
21 (xxv) "Gasoline gallon equivalent" or "GGE"
22 means the gasoline gallon equivalent applied to
23 nonliquefied compressed natural gas in the amount of five
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1 and sixty-six hundredths (5.66) pounds of compressed
2 natural gas;. The gasoline gallon equivalent applied to
3 electricity is 33.56 kilowatt hours (kWh);
4
5 (xxviii) "Hybrid electric vehicle" means a
6 vehicle that uses two (2) or more distinct power sources to
7 move the vehicle and cannot be recharged from any external
8 source of electricity including a wall socket. "Hybrid
9 electric vehicle" includes a vehicle which includes an
10 internal combustion engine and one (1) or more electric
11 motors but vehicles which use other mechanisms to capture
12 and use energy may also be included. "Hybrid electric
13 vehicle" does not include an all-electric vehicle or a
14 plug-in hybrid electric vehicle;
15
16 (xxxviii) "Plug-in hybrid electric vehicle"
17 means any motor vehicle that uses two (2) or more distinct
18 power sources to move the vehicle and that can be recharged
19 from any external source of electricity, including a wall
20 socket, and the electricity stored in the rechargeable
21 battery drives or contributes to drive the wheels of the
22 vehicle. "Plug-in hybrid electric vehicle" does not include
23 a hybrid electric vehicle, an all-electric vehicle, a
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1 motorcycle as defined in W.S. 31-1-101(a)(xv)(E) or a
2 multipurpose vehicle as defined in W.S. 31-1-101(a)(xv)(M);
3
4 (xlviii) "User" means any person who uses
5 alternative fuel within this state in an internal
6 combustion engine for the generation of power to propel a
7 motor vehicle upon a highway;
8
9 (l) "All-electric vehicle" means a motor vehicle
10 that uses electric energy to propel the vehicle, can be
11 recharged from an external source of electricity and can
12 use stored electricity to drive or contribute to driving
13 the wheels of the motor vehicle. "All-electric vehicle"
14 shall not include a hybrid electric vehicle, a plug-in
15 hybrid electric vehicle, a motorcycle as defined in W.S.
16 31-1-101(a)(xv)(E) or a multipurpose vehicle as defined in
17 W.S. 31-1-101(a)(xv)(M);
18
19 (li) "Charge" means to receive and store
20 electric energy;
21
22 (lii) "DC (direct current) fast charging
23 station" means a device used to charge an all-electric
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1 vehicle that meets the definition of "DC Level 1," "DC
2 Level 2" or "DC Level 3" as defined in Standard J1772 of
3 the SAE International standards and any future updates to
4 those standards, or an equivalent power output level.
5
6 39-17-303. Imposition.
7
8 (a) Taxable event. The following shall apply:
9
10 (iii) There is levied and shall be collected a
11 license tax on all electric energy sold or dispensed for
12 sale or use in this state for charging an all-electric
13 vehicle at a DC fast charging station.
14
15 (c) Taxpayer. The following shall apply:
16
17 (ii) Each dealer shall collect the license tax
18 imposed by this article and is liable for the entire amount
19 of license taxes imposed. Each DC fast charging station
20 shall be metered as to the amount of electric energy sold
21 or dispensed for charging;
22
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1 (iii) Every person who sells or offers to sell
2 to the retail trade alternative fuel for use in motor
3 vehicles shall conspicuously display a sign stating the
4 price per kilowatt hour including all applicable taxes.
5
6 39-17-304. Taxation rate.
7
8 (a) Except as otherwise provided by this section and
9 W.S. 39-17-305, the total tax on alternative fuel used to
10 propel a motor vehicle shall be twenty-four cents ($.24)
11 per gallon. The gasoline gallon equivalent (GGE) shall be
12 used for compressed natural gas, or liquid petroleum gas.
13 or electricity. The diesel gallon equivalent (DGE) shall be
14 used for liquefied natural gas or renewable diesel. The
15 rate shall be imposed as follows:
16
17 (iv) Notwithstanding paragraphs (i) through
18 (iii) of this subsection, there is levied and shall be
19 collected a license tax of four cents ($.04) per kilowatt
20 hour on all electricity sold or dispensed for sale or use
21 in this state to propel a motor vehicle except for
22 electricity exempted under W.S. 39-17-305.
23
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1 39-17-307. Compliance; collection procedures.
2
3 (a) Returns and reports. The following shall apply:
4
5 (i) On or before the last day of each month:
6
7 (A) When alternative fuel is purchased to
8 propel a motor vehicle or distributed in Wyoming from a
9 Wyoming licensed supplier, the supplier shall report, using
10 the appropriate equivalency formula, to the department all
11 gallons or kilowatt hours sold in the state during the
12 preceding calendar month and remit all taxes due for
13 alternative fuel sold to an end user;
14
15 (B) When alternative fuel is purchased out
16 of Wyoming for use, sale or distribution to propel a motor
17 vehicle in Wyoming, the Wyoming licensed supplier shall
18 report, using the appropriate equivalency formula, to the
19 department all gallons or kilowatt hours used, sold or
20 distributed during the preceding calendar month and remit
21 all taxes due under this article for fuel sold to an end
22 user;
23
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1 (C) Each Wyoming licensed supplier with a
2 Wyoming retail location shall report, using the appropriate
3 equivalency formula, to the department all gallons or
4 kilowatt hours of alternative fuel used to propel a motor
5 vehicle during the preceding calendar month and remit taxes
6 due under this article for fuel sold to an end user or a
7 retail location;
8
9 (E) Each Wyoming licensed distributor,
10 importer, exporter with Wyoming retail locations shall
11 report, using the appropriate equivalency formula, to the
12 department all gallons or kilowatt hours of alternative
13 fuel imported and used to propel a motor vehicle during the
14 preceding calendar month and remit taxes due under this
15 article for fuel sold to an end user or a retail location;
16
17 (F) Each Wyoming licensed importer shall
18 report, using the appropriate equivalency formula, to the
19 department all gallons or kilowatt hours imported and used
20 to propel a motor vehicle during the preceding calendar
21 month and remit taxes due under this article for fuel sold
22 to an end user unless the tax has been paid to an
23 out-of-state licensed supplier;
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1
2 (ii) Each person transporting, conveying or
3 bringing alternative fuel used to propel a motor vehicle
4 into this state for sale, use or distribution in this state
5 shall furnish the department a verified statement showing
6 the number of gallons or kilowatt hours, using the
7 appropriate equivalency formula, of alternative fuel
8 delivered during the month preceding the report, the name
9 of the person to whom the delivery was made and the place
10 of delivery;
11
12 (iii) Each person who exports alternative fuel
13 from this state shall report the number of gallons or
14 kilowatt hours exported, using the appropriate equivalency
15 formula, the destination state and the name of the person
16 to whom exported;
17
18 (iv) On or before the last day of each month:
19
20 (A) Each dealer, who is not licensed as a
21 distributor, shall submit a statement to the department in
22 a format required by the department showing the number of
23 gallons, gasoline gallon equivalent, kilowatt hours or
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1 diesel gallon equivalent of alternative fuel acquired, the
2 person who supplied the alternative fuel and the total
3 gallons, kilowatt hours or gallon equivalents sold during
4 the preceding calendar month and remit any taxes due if the
5 point of taxation is at the dispenser;
6
7 39-17-308. Enforcement.
8
9 (c) Penalties. The following shall apply:
10
11 (ix) Any person who does not display the price
12 per kilowatt hour including all applicable taxes at which
13 alternative fuel is to be sold as provided by W.S.
14 39-17-303(c)(iii) is guilty of a misdemeanor punishable as
15 provided in paragraph (vii) of this subsection.
16
17 Section 2. W.S. 39-17-303(a)(ii) is repealed.
18
19 Section 3. The department of transportation shall
20 promulgate all rules necessary to implement this act.
21
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1 Section 4.
2
3 (a) Except as provided in subsection (b) of this
4 section, this act is effective July 1, 2025.
5
6 (b) Sections 1 and 2 of this act are effective
7 January 1, 2026.
8
9 (END)
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Statutes affected: Introduced: 39-17-303