Taxation rate.
Wyo. Stat. Ann. § 39-17-204
in effect(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 ($.24) per gallon. The rate shall be imposed as follows:
(i) There is levied and shall be collected a license tax of twenty-three cents ($.23) per gallon on all diesel fuels used, sold or distributed for sale or use in this state;
(ii) In addition to the tax collected pursuant to paragraph (i) of this subsection, there is levied and shall be collected a license tax of one cent ($.01) per gallon on all diesel fuels used, sold or distributed for sale or use in this state except for those fuels exempted in W.S. 39-17-205(b) and (e);
(iii) Notwithstanding paragraph (i) of this subsection, jet fuel sold for use in aircraft shall be taxed at four cents ($.04) per gallon.
(b) Amended and renumbered as (a)(ii) by Laws 2003, Ch. 15, § 1.
(c) Repealed By Laws 2003, Ch. 15, § 2.
(d) Repealed By Laws 2003, Ch. 15, § 2.
(e) Repealed by Laws 2015, ch. 28, § 3.
Source: WY Statutes (Official Site)URL: https://wyoleg.gov/statutes/compress/title39.pdfFetched: 10/4/2026
Source: Public.Resource.Org WY StatutesURL: https://unicourt.github.io/cic-code-wy/transforms/wy/ocwy/r78/gov.wy.code.title.39.htmlFetched: 6/28/2026