Gasoline tax-agricultural exemption.

WORKING DRAFT
2007
STATE OF
WYOMING
07LSO-0260

HOUSE BILL
NO.
HB0156

Gasoline tax-agricultural exemption.

Sponsored by:
Representative(s) Buchanan,
Anderson
, R., Semlek and Teeters and Senator(s) Meier and Peterson

A BILL

for

AN ACT relating to fuel tax; providing for a gasoline tax credit for gasoline purchased for agricultural purposes as specified; increasing
the
bulk gasoline amount; amending related definitions; and providing for an effective date.

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

Section 1.

W.S. 39
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17
‑
101(a)(i) and (ii) and 39
‑
17
‑
105(c) are amended to read:

39
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17
‑
101.

Definitions.

(a)

As used in this article:

(i)

"Agricultural purposes" means the cultivation of soil, raising or harvesting any agricultural or horticultural commodity including the raising, shearing, feeding, caring for, grazing, training and management of livestock, bees, poultry, furbearing animals and wildlife for gain, sale or profit, but excluding a custom operation.
No person shall use gasoline purchased for agricultural purposes on any public road in this state or in any other manner other than that authorized for agricultural purposes.
No person shall be granted an agricultural credit under W.S. 39
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17
‑
105(c) unless that person had gross revenues from agricultural products including the furnishing of pasture, forage, care or management of livestock averaging not less than ten thousand dollars ($10,000.00) during the preceding two (2) calendar years;

(ii)

"Bulk gasoline" means thirty-five (35) gallons or more
, or in the case of gasoline purchased for agricultural purposes, one hundred (100) gallons or more,
purchased
and
or
delivered at one (1) time, excluding gasoline delivered into the attached gasoline tanks or auxiliary tanks of a licensed motor vehicle;

39
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17
‑
105.

Exemptions.

(c)

There is granted a credit to the purchaser and user of gasoline used for agricultural purposes and purchased from a Wyoming licensed distributor or importer an amount equal to seventy percent (70%) of the gasoline license taxes imposed by W.S. 39
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17
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104(a)(i) and (ii) on bulk gasoline purchased for agricultural purposes. A Wyoming licensed distributor or importer shall collect the gasoline license tax on bulk gasoline sales less the amount of the credit granted under this section at the time of invoice on the bulk gasoline.
A purchaser and user of gasoline for agricultural purposes which gasoline is purchased from a Wyoming licensed distributor or importer may also receive a credit as provided by this subsection by making application to the department and providing adequate proof of purchase according to department rule and regulation.

Section 2.

This act is effective July 1, 2007.

(END)

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HB0156