Agricultural fuel tax exemption.

WORKING DRAFT
2011
STATE OF
WYOMING
11LSO-0086

SENATE FILE
NO.
SF0086

Agricultural fuel tax exemption.

Sponsored by:
Senator(s) Meier, Cooper, Drisk
i
ll, Hicks, Nutting and Peterson and Representative(s) Brechtel, Byrd, Davison, McKim, Moniz, Pedersen, Shepperson, Teeters, Throne and Wallis

A BILL

for

AN ACT relating to
taxation and revenue; providing qualifications for the agricultural gas tax credit and diesel tax exemption as specified;
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 39
‑
17
‑
209(c)
(i)
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. No 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
. An adequate showing by the person that he qualifies for the agricultural credit under W.S. 39
‑
17
‑
105(c) shall be valid for not less than four (4) years unless there is a change in circumstances which renders the person unqualified for the agricultural credit
;

39
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17
‑
209.

Taxpayer remedies.

(c)

Refunds. The following shall apply:

(i)

Undyed diesel fuel purchased for agricultural purposes as defined in W.S. 39
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17
‑
201(a)(i) is exempt from a percentage of the license tax under W.S. 39
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17
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204(a)(i) as declared by the applicant
.
An
adequate showing by the person that he qualifies for the exemption for agricultural purposes shall be valid for not less than four (4) years unless there is a change in circumstances which renders the person unqualified for the agricultural exemption
;

Section 2.
This act is effective July 1, 2011.

(END)

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SF0086