Taxation rate.
Wyo. Stat. Ann. § 39-17-104
in effect(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(d) Repealed by Laws 2003, Ch. 15, § 2.
(e) Repealed by Laws 2015, ch. 28, § 3.
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