Gasoline tax-agricultural exemption-2.

WORKING DRAFT
2009
STATE OF
WYOMING
09LSO-0437.E1

HOUSE BILL
NO.
HB0186

Gasoline tax-agricultural exemption-2.

Sponsored by:
Representative(s) Anderson, R., Miller and Semlek

A BILL

for

AN ACT relating to fuel tax; providing for a gasoline tax
exemption
for
certain
gasoline purchased
and used
for agricultural purposes as specified;
providing procedures;
amending definitions;
amending related
provisions
;
repealing conflicting provision;
and providing for an effective date.

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

Section 1.

W.S. 39
‑
17
‑
101(a)(i) and
by creating a new paragraph (xxviii)
,

39
‑
17
‑
107(a)(iv)(C)
,
39
‑
17
‑
109(c)(iv)
and by creating a new paragraph (vi)
and 39
‑
17
‑
201(a)(xii)
are amended to read:

39
‑
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
;
. N
o person shall be granted an agricultural credit

under W.S. 39
‑
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
;

(xxviii)

"Highway" means as defined in W.S. 39
‑
17
‑
201(a)(xii).

39
‑
17
‑
107.

Compliance; collection procedures.

(a)

Returns and reports. The following shall apply:

(iv)

On or before the last day of each month:

(C)

Each distributor or importer shall submit a statement to the department in a format required by the department
which may include the amount of bulk delivery tax credits granted under W.S. 39
‑
17
‑
105(c)

for the preceding calendar month
for the purpose of obtaining a refund from the department for taxes paid pursuant to this section
.

39
‑
17
‑
109.

Taxpayer remedies.

(c)

Refunds. The following shall apply:

(iv)

On or before the last day of each month every distributor shall submit a statement to the department on forms furnished by or in a format required by the department
which may include the amount of bulk delivery tax credits granted under W.S. 39
‑
17
‑
105(c)

for the preceding calendar month for the purpose of obtaining a refund from the department for taxes paid pursuant to W.S. 39
‑
17
‑
107(a)(i);

(vi)

Gasoline purchased for agricultural purposes as defined in W.S. 39
‑
17
‑
101(a)(i) and used in nonhighway operations is exempt from the license tax under W.S. 39
‑
17
‑
104(a)(i) and (ii) as declared by the applicant.
Any person claiming an agricultural gas tax
exemption
for which the license tax has been paid shall
submit a record of purchases
and shall specify the percentage of such purchases qualifying for the exemption
on a form provided by or in a format required by the department, along with receipts detailing the gallons purchased and license taxes paid. The refund form and receipts shall be invalid if not submitted to the department within one (1) year following the date
of
purchase.
Not to exceed sixty (60) days following submission of the information required by this paragraph, the department shall issue a refund of the qualified gasoline license tax.

39
‑
17
‑
201.

Definitions.

(a)

As used in this article:

(xii)

"Highway" means any road, thoroughfare or public way of any kind in Wyoming except United States forest service

development

and bureau of land management
roads and any public highway which is required to be maintained entirely at private expense;

Section 2.

W.S. 39
‑
17
‑
105(c) is repealed.

Section
3
.

This act is effective July 1, 2009.

(END)

1
HB0186