WORKING DRAFT

HOUSE BILL NO.

Fuel tax increase.

Sponsored by: Joint Revenue Interim Committee

A BILL

for

AN ACT relating to taxation and revenue; increasing the fuel taxes as specified; providing for distribution; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1. W.S. 39-17-104 by creating a new subsection (e), 39-17-111 by creating a new subsection (j), 39-17-204 by creating a new subsection (e) and 39-17-211 by creating a new subsection (g) are amended to read:

39-17-104. Taxation rate.

(a) There is levied and shall be collected a license tax of eleven cents ($.11) per gallon for the period July 1, 1998, through June 30, 2002, and thereafter thirteen cents ($.13) 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.

(b) Notwithstanding subsection (a) of this section, 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;

(c) In addition to the tax collected pursuant to subsections (a) and (b) of this section, 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).

(d) In addition to the tax collected pursuant to subsections (a) through (c) of this section, for the period July 1, 1998, through June 30, 2002, there is levied and shall be collected a license fee of two cents ($.02) per gallon on all gasoline used, sold or distributed for sale or use in Wyoming. No exemption created in this article for gasoline used, sold or distributed for sale or use in Wyoming shall apply to the license tax imposed under this subsection.

(e) In addition to the taxes collected under this section, there is levied and shall be collected a license tax of seven cents ($.07) 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.

39-17-111. Distribution.

(j) The revenue from gasoline taxes collected under W.S. 39-17-104(e) shall be transferred to the state treasurer who shall deposit them only into the state highway fund. The provisions of subsections (c) and (d) of this section shall not apply to the tax imposed by W.S. 39-17-104(e).

39-17-204. Taxation rate.

(a) There is levied and shall be collected a license tax of eleven cents ($.11) per gallon for the period July 1, 1998, through June 30, 2002, and thereafter thirteen cents ($.13) per gallon on all diesel fuels used, sold or distributed for sale or use in this state.

(b) In addition to the tax collected pursuant to subsection (a) of this section, 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 used in this state except for those fuels exempted in W.S. 39-17-205(b) and (e).

(c) In addition to the tax collected pursuant to subsections (a) and (b) of this section, for the period July 1, 1998, through June 30, 2002, there is levied and shall be collected a license fee of two cents ($.02) per gallon on all dyed and undyed diesel fuel used, sold or distributed for sale or use in Wyoming. No exemption created in this article for dyed or undyed diesel fuel used, sold or distributed for sale or use in Wyoming shall apply to the license tax imposed under this subsection.

(d) With respect to diesel fuel for transportation of goods and equipment in interstate commerce, the tax imposed under subsection (c) of this section is imposed upon the use or sale for use of diesel fuel in Wyoming and is not imposed on the sale for use outside Wyoming, provided that there is an adequate system for determining whether or not the diesel fuel is used in Wyoming.

(e) In addition to the taxes collected under this section, there is levied and shall be collected a license tax of seven cents ($.07) per gallon on all diesel fuel used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39-17-205.

39-17-211. Distribution.

(g) The revenue from diesel fuel taxes collected under W.S. 39-17-204(e) shall be transferred to the state treasurer who shall deposit them only into the state highway fund. The provisions of subsection (d) of this section shall not apply to the tax imposed by W.S. 39-17-204(e).

Section 2. This act is effective July 1, 2002.

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