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23LSO-0436
2023
STATE OF WYOMING
23LSO-0436
Numbered
2.0
HOUSE BILL NO. HB0275
Highway maintenance equity-electric vehicle metering.
Sponsored by: Representative(s) Brown and Senator(s) Boner and French
A BILL
for
AN ACT relating to taxation; establishing the imposition, administration and distribution of an electric vehicle energy tax; increasing the annual decal fee for an electric vehicle; establishing an annual decal fee for a plug—in hybrid vehicle; repealing provisions made obsolete; and providing for effective dates.
Be It Enacted by the Legislature of the State of Wyoming:
Section 1.
W.S. 39
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17
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401 through 39
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17
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411 are created to read:
ARTICLE 4
ELECTRIC VEHICLE ENERGY TAXES
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17
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401.
Definitions.
(a)
As used in this article:
(i)
"All
‑
electric vehicle" means a motor vehicle that uses electric energy to propel the vehicle and can be recharged from any external source of electricity, including a wall socket, or any self
‑
charging feature, including a built
‑
in photovoltaic panel, and the stored electricity drives or contributes to drive the wheels of the vehicle. "All
‑
electric vehicle" does not include a hybrid electric vehicle or plug
‑
in hybrid vehicle;
(ii)
"Charge" means to receive and store electric energy;
(iii)
"Commercial electric vehicle charging facility" means a plug at a commercial location that supplies electric energy to charge an electric vehicle regardless of whether the facility owner requires a fee to charge an electric vehicle. Where one machine contains multiple plugs, each plug capable of supplying electric energy to a vehicle constitutes a separate commercial electric vehicle charging facility;
(iv)
"Dealer" means any person who provides, sells or offers for sale electric energy at one (1) or more commercial electric vehicle charging facilities in this state;
(v)
"Department" means the department of transportation;
(vi)
"Electric energy" means the amount of work accomplished by electrical power, usually measured in kilowatt hours (kWh);
(vii)
"Electric vehicle" means an all
‑
electric vehicle or a plug
‑
in hybrid electric vehicle. "Electric vehicle" does not include an electric bicycle;
(viii)
"Electric vehicle energy" means the electric energy used to propel an electric vehicle;
(ix)
"Electricity provider" means a company that purchases wholesale electricity from an electricity generator or works with a public utility that delivers that electricity to customers to sell electric energy at the retail level to the general public for use in homes and businesses;
(x)
"Hybrid electric vehicle" means a motor vehicle that uses two (2) or more distinct power sources to propel the vehicle, one (1) of which is electric energy. "Hybrid electric vehicle" includes a vehicle that uses an internal combustion engine and one (1) or more electric motors to propel the vehicle and vehicles that use other mechanisms to capture and use electric energy to propel the vehicle;
(xi)
"Plug
‑
in hybrid vehicle" means a hybrid electric vehicle that can be operated for a range using only electric energy and that can be recharged from any external source of electricity, including a wall socket, and the electricity stored in the rechargeable battery drives or contributes to drive the wheels of the vehicle;
(xii)
"User" means any person who uses electric energy within this state in an electric vehicle to propel the vehicle upon a highway.
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402.
Administration; confidentiality.
(a)
The administration of this article is vested in the department, which shall prescribe the reporting format and forms for the making of returns, and assessment and collection of taxes and fees hereby imposed. The department shall promulgate rules as necessary to enforce this article. All tax returns and records are open to examination by the director of the state department of audit or the director's deputies.
(b)
No state employee who by virtue of that employee's employment has knowledge of the business affairs of any person filing or required to file any tax returns under this article shall make known its contents in any manner or permit any person to have access to any returns or information contained therein except as provided by law or in the following cases:
(i)
The delivery to the taxpayer or the taxpayer's legal representatives upon written request of a copy of any return or report in connection with the taxpayer's tax;
(ii)
The publication of statistics so classified to prevent the identification of particular returns or reports;
(iii)
The inspection by the attorney general of the report or return of any person who brings an action against the state, or against whom an action is contemplated or has been instituted;
(iv)
The introduction into evidence of any report or return or information therefrom in any administrative or court proceeding to which the person making the report or return is a party;
(v)
The furnishing of any information to the United States government and its territories, the District of Columbia, any state allowing similar privileges to the department or to the multistate tax commission for relay to tax officials of cooperating states. Information furnished shall be only for tax purposes;
(vi)
The inspection of tax returns and records by the department of audit.
(c)
Any person who violates subsection (b) of this section is guilty of a misdemeanor and upon conviction shall be fined not more than one thousand dollars ($1,000.00), imprisoned for not more than one (1) year, or both.
(d)
The department may enter into cooperative agreements with other jurisdictions for the exchange of information and auditing of users of electric vehicle energy used in fleets of motor vehicles operated or intended to operate interstate. An agreement or declaration of amendment is not effective until stated in writing and filed with the department.
(e)
A cooperative agreement under subsection (d) of this section may provide for determining the base jurisdiction for users, users records requirements, audit procedures, exchange of information, persons eligible for taxation, defining qualified electric vehicles, determining if bonding is required, specifying reporting requirements and periods including defining uniform penalty and interest rates for late reporting, determining methods for collecting and forwarding of electric vehicle energy taxes and penalties to another member jurisdiction, paying interest on certain refund requests and other provisions as will facilitate the administration of the agreement.
(f)
The department may, as required by the terms of a cooperative agreement under subsection (d) of this section, forward to officers or agents of another jurisdiction any information in the department's possession relative to the use of electric vehicle energy by any person, except as prohibited under subsection (b) of this section. The department may disclose to officers or agents of another member jurisdiction the location of officers, electric vehicles and other real and personal property of users of electric vehicles.
(g)
A cooperative agreement under subsection (d) of this section may provide for each member jurisdiction to audit the records of persons based in the jurisdiction to determine if the electric vehicle energy taxes due each jurisdiction are properly reported and paid. Each state shall forward the findings of the audits performed on persons based in the jurisdiction to each jurisdiction in which the person has taxable use of electric vehicle energy. For persons not based in this state and who have taxable use of electric vehicle energy in this state, the department may serve the audit findings received from another jurisdiction, in the form of an assessment, on the person as though an audit was conducted by the department.
(h)
A cooperative agreement entered into pursuant to subsection (d) of this section shall not preclude the department from auditing the records of any licensee or electricity provider under this chapter.
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403.
Imposition.
(a)
Taxable event. The following shall apply:
(i)
There is levied and shall be collected a tax on electric energy used to charge an electric vehicle at a commercial electric vehicle charging facility;
(ii)
There is levied and shall be collected a tax on electric energy used to charge an electric vehicle at a residence or other non
‑
commercial facility;
(iii)
There is levied and shall be collected a tax on electric energy used to charge an electric vehicle by means of a vehicle self
‑
charging feature, such as a built
‑
in photovoltaic panel.
(b)
Basis of tax. The following shall apply:
(i)
The state of Wyoming preempts the field of imposing taxes upon electric vehicle energy and no city, town or county may levy or collect taxes upon electric vehicle energy;
(ii)
The taxes imposed on electric vehicle energy shall be conclusively presumed to be a tax on the ultimate or retail user. When taxes are paid by any person other than the ultimate or retail user, the payment shall be considered as pre
‑
collected and as an advance payment for the purpose of convenience and facility to the user and may thereafter be added to the price of electric vehicle energy charging and recovered from the ultimate or retail user.
(c)
Taxpayer. The following shall apply:
(i)
Except as otherwise provided, every dealer shall collect the tax imposed by this article and is liable for the entire amount of taxes imposed. Each commercial electric vehicle charging facility shall be metered as to the amount of electric energy used for charging. A group of commercial electric vehicle charging facilities may be metered together for the purpose of calculating the tax due. Separate metering is not required by a dealer if the tax is paid on all electricity used by the facility. A dealer may determine how to collect the tax from a user charging an individual electric vehicle. For a vehicle with a current annual usage decal under W.S. 31
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3
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102(a)(xxiii)(A) or (B), a dealer may impose a fee for the electric energy charge but shall not collect and is not liable for any electric vehicle energy tax. No dealer shall allow use of any adapter that facilitates charging from an outlet other than a commercial electric vehicle charging facility;
(ii)
Every person charging an electric vehicle as taxed by this article is liable for the taxes and shall pay any tax owed under this article unless the taxes have been paid to a dealer or an electricity provider or unless the person purchases an annual usage decal as provided below:
(A)
A taxpayer liable for the tax imposed under paragraph (a)(ii) of this section for electric vehicle energy charged at a residence or other non
‑
commercial facility shall choose in the alternative one (1) of the following:
(I)
Install a separate meter to separately measure the electric vehicle energy from the electric energy used to power the residence or non
‑
commercial facility and agree to have the electric vehicle energy tax collected and remitted by the electricity provider. Under this option, no residence or non
‑
commercial facility shall allow use of any adapter that facilitates charging from an outlet that is not separately metered to measure electric vehicle energy use;
(II)
Purchase an annual usage decal under W.S. 31
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3
‑
102(a)(xxiii)(A) or (B), as applicable;
(III)
If electric vehicle energy is not metered separately from the electric energy used to power the residence or non
‑
commercial facility or an annual decal is not purchased, agree to have the electric vehicle energy tax collected and remitted by the electricity provider for all electric energy consumed at the residence or non
‑
commercial facility.
(B)
A taxpayer liable for the tax imposed under paragraph (a)(iii) of this section for electric vehicle energy charged by means of a self
‑
charging feature shall purchase an annual usage decal under W.S. 31
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3
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102(a)(xxiii)(A) or (B), as applicable.
(iii)
If the electric vehicle energy tax imposed by this article is collected and remitted by the electricity provider under subdivision (ii)(A)(I) or (III) of this subsection, the electricity provider shall add the tax to and state the tax separately in billings to the user pursuant to the regular billing practice of the electricity provider.
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404.
Taxation rate.
The total tax on electric vehicle energy shall be fifteen cents ($.15) per kilowatt hour.
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405.
Exemptions.
There are no specific applicable provisions for exemptions for this article.
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406.
Licenses; permits.
(a)
Every dealer shall obtain an annual license from the department to conduct business in this state. Before commencing business, the dealer shall file an application with the department on forms prescribed and furnished by the department containing the information specified therein. The application for the license shall state the location where electric vehicle charging is to be provided, sold or offered for sale. The license shall be used only for one (1) specific location by the dealer in whose name it is issued. The license is valid for one (1) year unless surrendered by the dealer or revoked by the department. The dealer shall immediately return the license upon the sale or discontinuance of the licensed location. The license fee is twenty
‑
five dollars ($25.00) plus an additional twenty
‑
five dollars ($25.00) for each commercial electric vehicle charging facility located at the licensed location. The department may revoke any license granted under this subsection upon proof of violation of any provision of this article.
(b)
The department may enter into reciprocal agreements with other jurisdictions for the licensing of persons under this section who have been licensed under a similar law in another jurisdiction.
(c)
The department may require bonds, or accept in lieu of a bond a certificate of deposit meeting the requirements of paragraph (iii) of this subsection as follows:
(i)
The department may require a bond from any licensee whose license has been revoked or who violates any provision of this article. Any licensee who fails to file any report required under this article, remits insufficient funds or is delinquent in filing any two (2) times in a preceding twelve (12) month period may also be required to post a bond as provided in this subsection. The bond may be waived by the department after a demonstration of a filing record that is complete, accurate and timely by the licensee for a twelve (12) month period;
(ii)
Failure to post the required bond or certificate of deposit under this subsection shall result in the denial of a license;
(iii)
In lieu of a surety or cash bond the department may accept a certificate of deposit under the following requirements:
(A)
The certificate of deposit:
(I)
Shall be issued by a financial institution authorized to do business in Wyoming and qualified by law to act as a depository of public funds in this state;
(II)
Shall be payable not more than one (1) year after being deposited with the department.
(B)
The department shall be given a first priority security interest in the certificate of deposit. The certificate of deposit shall not be subject to attachment or execution unless the attachment or execution arises out of a suit for delinquent taxes, penalties and interest due under this article and the return of the license issued under this article. The entire amount of the certificate of deposit shall be forfeited to the state if the licensee practices any fraud, makes any fraudulent representation or violates any law relating to the conduct of the business for which he is licensed under this article;
(C)
The certificate of deposit and related documents providing for the security interest and forfeiture shall be approved as to form by the Wyoming attorney general;
(D)
The licensee shall pay all costs incurred by the department to perfect its security interest;
(E)
Any interest earned on a certificate of deposit shall accrue to the licensee.
(d)
No license under this section shall be issued to the state or any political subdivision. The state and any political subdivision shall not own, operate or allow to be located on public property any commercial electric vehicle charging facility. The state and any political subdivision may use their own equipment to provide for the charging and metering of their own electric vehicles.
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407.
Compliance; collection procedures.
(a)
Returns and reports. The following shall apply:
(i)
On or before the last day of each month, each dealer shall submit a statement to the department in a format required by the department showing the number of kilowatt hours metered during the preceding calendar month and remit any taxes due;
(ii)
On or before the last day of each month, each electricity provider shall submit a statement to the department in a format required by the department showing the number of kilowatt hours separately metered for electric vehicle energy in the case of W.S. 39
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403(c)(ii)(A)(I) or the total number of kilowatt hours in the case of W.S. 39
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17
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403(c)(ii)(A)(III) during the preceding calendar month and remit any taxes due;
(iii)
Each dealer and electricity provider in this state shall keep and preserve the records relating to electric vehicle energy charging for not less than three (3) years.
(b)
Payment. The following shall apply:
(i)
On or before the last day of each month every dealer and electricity provider shall pay to the department all electric vehicle energy taxes imposed by this article that are due based upon the statement submitted under paragraph (a)(i) or (ii) of this section. Payment may be made by electronic funds transfer;
(ii)
If a dealer or electricity provider pays taxes due and payable under this article on or before the fifteenth day of the month that the taxes are due under paragraph (i) of this subsection, a credit to the dealer or electricity provider of five percent (5%) of the taxes due for that month shall be allowed for expenses incurred in the accounting and reporting of the taxes.
(c)
Timelines. The following shall apply:
(i)
Any report, claim, tax return, statement or other document or payments required or authorized by this article to be made or filed to or with the department and which is:
(A)
Transmitted through the United States mail is deemed filed and received by the department on the date shown by the post office cancellation mark stamped on the envelope or other appropriate wrapper containing it;
(B)
Mailed but not received by the department or where received but the cancellation mark is illegible, erroneous or omitted, is deemed filed and received on the date mailed if the sender establishes it was deposited in the mail on or before the due date for filing and submits a duplicate within thirty (30) days following written notification by the department of the nonreceipt;
(C)
Received through electronic funds transfer is deemed to have been received when the electronic funds transfer transmission is received by the department;
(D)
Received through electronic data interchange is deemed to have been received when the electronic data interchange transmission is received by the department.
(ii)
Any tax return or license application that is not signed and any tax return that does not contain all pertinent information is considered not filed until the dealer or electricity provider signs or supplies the required information to the department. If the information required in the documents is presented to the department in a format other than that prescribed or otherwise approved by the department, the tax return, application or claim for refund or credit shall be deemed not filed. The dealer or electricity provider shall have ten (10) days to provide the information requested in a manner prescribed or otherwise approved by the department. If the dealer or electricity provider provides the information requested by the department within ten (10) days, the tax return or license application shall be deemed to have been timely filed;
(iii)
Evidence that correspondence was mailed from the department to the last known address of a person shall be deemed prima facie evidence that the person received the correspondence after five (5) business days have elapsed from the date the correspondence was mailed. As used in this section, "last known address" means the most current address on file with the department.
(d)
The department shall promulgate rules necessary to define the reporting format requirement for all licensees and electricity providers.
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408.
Enforcement.
(a)
Audits. The following shall apply:
(i)
All tax returns and records are open to examination by the director of the state department of audit or the director's deputies;
(ii)
Annually the department shall compare reports submitted pursuant to W.S. 39
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407(a)(ii) with the department's registration records of electric vehicles to ensure compliance with metering of residential charging under W.S. 39
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403(c)(ii)(A)(I) or (III) or purchase of an annual decal under W.S. 39
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403(c)(ii)(A)(II).
(b)
Interest. The electric vehicle energy taxes and penalty shall be collected by the department together with interest of one percent (1%) per month on the electric vehicle energy taxes from the due date until payment.
(c)
Penalties. The following shall apply:
(i)
Any person who conducts the business of a dealer without holding a valid license as specified in W.S. 39
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406 is guilty of a misdemeanor punishable as provided in paragraph (vii) of this subsection. Each day in violation of the provisions of this section constitutes a separate offense;
(ii)
If any person fails or refuses to file the monthly statement and remit the tax as provided by W.S. 39
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407(a)(i) or (ii), the department shall make a statement for that person from the best information available and from such statement shall determine the amount of electric vehicle energy taxes required to be paid and add thereto a penalty of ten percent (10%) of the taxes due. The department shall notify the delinquent taxpayer of the total amount due by serving written notice upon such person personally or by United States mail to the last known address as shown on the records of the department. If the delinquent taxpayer proves to the department that the delinquency was due to a reasonable cause, the department shall waive the penalty provided in this paragraph. If the delinquent taxpayer after receiving the statement prepared by the department later renders to the department a true statement covering the same calendar month, the department shall use such statement, adding the penalty of ten percent (10%) and interest of one percent (1%) per month on the electric vehicle energy taxes from the due date until payment. The penalty shall be waived by the department upon satisfactory written proof the delinquency was due to a reasonable cause;
(iii)
Any person who fails to furnish any report or remit any electric vehicle energy taxes to the department as required by this article is guilty of a misdemeanor. Each offense is punishable as provided in paragraph (vii) of this subsection. In addition, the department may suspend or revoke any license held by the offender and may require the offender, as a condition of any future licensing under this article, to provide a surety bond, cash bond or certificate of deposit as provided by W.S. 39
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17
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406(c);
(iv)
Any dealer providing, selling or offering for sale electric vehicle energy subject to the electric vehicle energy taxes imposed by this article while delinquent in the payment of any such taxes is liable for double the amount due to be recovered in a suit instituted by and in the name of the state of Wyoming. Upon application made by the state a writ of injunction may be issued, without requiring bond, against the defendants enjoining and restraining them from selling or offering to sell in the state electric vehicle energy until the electric vehicle energy taxes are paid. Upon application made by the state a receiver of the property and business of the defendant may be appointed to impound the same as security for the delinquent tax and any judgment recovered in the suit;
(v)
Any person who makes a false statement in a report required by this article is guilty of a misdemeanor punishable as provided in paragraph (vii) of this subsection. In addition, the person shall forfeit all rights to a refund to the extent that the false statement resulted in a refund larger than that to which the person was lawfully entitled;
(vi)
The department may revoke any license granted upon proof of violation of any provision of this article;
(vii)
Any person violating any provision of this article, except as provided in W.S. 39
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17
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402(c), or who procures, aids or abets any person in a violation or noncompliance is guilty of a misdemeanor and upon conviction shall be fined not more than seven hundred fifty dollars ($750.00), imprisoned for not more than six (6) months or both;
(viii)
The Wyoming highway patrol and all peace officers of any county or municipality shall aid in the enforcement of this article.
(d)
Liens. There are no specific applicable provisions for liens for this article.
(e)
Tax sales. There are no specific applicable provisions for tax sales for this article.
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409.
Taxpayer remedies.
(a)
Interpretation requests. There are no specific applicable provisions for interpretation requests for this article.
(b)
Appeals. The following shall apply:
(i)
Any person aggrieved by any final administrative decision of the department concerning the assessment of electric vehicle energy taxes may appeal to the state board of equalization. Appeals shall be made in a timely manner as provided by rules and regulations of the board of equalization by filing with the board a notice of appeal specifying the grounds for the appeal;
(ii)
The department shall, in a timely manner as specified by board rules and regulations, transmit to the board the complete record of the action from which the appeal is taken;
(iii)
Any person, including the department, aggrieved by any order issued by the state board of equalization may appeal the decision of the board to the first judicial district court in Laramie county;
(iv)
Except as otherwise provided in this section, no person aggrieved by the payment of taxes or any penalty or interest imposed by this article shall appeal a decision of the state board until all applicable taxes, penalties and interest have been paid.
(c)
Refunds.
There are no specific applicable provisions for refunds for this article.
(d)
Credits.
There are no specific applicable provisions for credits for this article.
(e)
Redemption.
There are no specific applicable provisions for redemption for this article.
(f)
Escrow.
There are no specific applicable provisions for escrow for this article.
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410.
Statute of limitations.
(a)
Any request for a refund is invalid if not submitted to the department within one (1) year following date of payment.
(b)
Each dealer shall keep and preserve the records relating to the provision and sale of electric vehicle energy for not less than three (3) years. Each electricity provider shall keep and preserve the records relating to the metering of electric vehicle energy for not less than three (3) years. The department may authorize, by rule, alternate methods of preserving records required under this section.
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411.
Distribution.
(a)
All electric vehicle energy taxes and fees received by the department under this article shall be transferred to the state treasurer who shall credit them to the proper accounts as specified by the department and in subsections (b) through (d) of this subsection.
(b)
The state treasurer shall deposit all license fees under W.S. 39
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17
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406 into the state highway fund.
(c)
The department shall deduct not to exceed two percent (2%) of the taxes collected under this article corresponding to the actual cost of the administration of this article for the month and credit the money to the highway fund.
(d)
The department shall certify to the state treasurer amounts to be credited to appropriate accounts based upon deductions from the taxes collected under this article. After certifying the amounts provided by subsection (c) of this section, the department shall certify the balance of taxes collected under this article to the state treasurer who shall distribute the remainder into the accounts within the state highway fund created under this subsection as follows:
(i)
Thirteen and one
‑
half percent (13.5%) shall be distributed monthly to county treasurers. Each county treasurer shall credit revenues under this paragraph to the county road fund for the improvement and maintenance of county roads. The distribution to each county shall be based on:
(A)
One
‑
third (1/3) in the ratio in which the area of the county bears to the total area of the state;
(B)
One
‑
third (1/3) in the ratio in which the rural population including the population within the cities and towns with less than one thousand four hundred (1,400) bears to the total rural population of the state;
(C)
One
‑
third (1/3) in the ratio in which the assessed valuation of the county bears to the last total assessed valuation of the state.
(ii)
Fourteen percent (14%) shall be credited by the state treasurer to the county treasurers of the various counties for their road construction funds, except that an amount equal to the contribution required of the counties for the cost of the university's technology transfer program under W.S. 21
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17
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115(a)(ii) or thirty
‑
one thousand two hundred fifty dollars ($31,250.00), whichever is less, shall be first distributed to the highway fund. Each county treasurer shall credit the revenues to the road construction fund in that county. The department shall allocate to each county a share based fifty percent (50%) upon the ratio that the rural population of each county including the population within the cities and towns with less than one thousand four hundred (1,400) bears to the total rural population of the state and fifty percent (50%) based on the ratio which the area of the county bears to the total area of the state. Any earnings on invested funds allocated to counties shall be retained by each county and shall be used for project costs as provided by W.S. 24
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2
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110(a);
(iii)
Fifteen percent (15%) shall be distributed as follows:
(A)
To the highway fund, an amount equal to the contribution required of the cities and towns for the cost of the university's technology transfer program under W.S. 21
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115(a)(iii) or thirty
‑
one thousand two hundred fifty dollars ($31,250.00), whichever is less;
(B)
The remainder to be distributed monthly to incorporated cities and towns to be used in their street and alley programs as follows:
(I)
Seventy
‑
five percent (75%) based on the taxes paid upon electric vehicle energy sold by dealers located within each incorporated city and town and collected by electricity providers for residences and non
‑
commercial facilities located within each incorporated city and town;
(II)
Twenty
‑
five percent (25%) in the ratio that the population of each city or town bears to the total population of all cities and towns.
(iv)
Fifty
‑
seven and one
‑
half percent (57.5%) to the state highway account.
Section 2.
W.S. 31
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3
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102(a)(xxiii), 39
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17
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301(a)(iii), (vii) and (xxv) and 39
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17
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304(a)(intro) are amended to read:
31
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3
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102.
Miscellaneous fees.
(a)
The following fees shall be collected for the instruments or privileges indicated:
(xxiii)
If applicable under W.S. 39
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17
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403(c)(ii)(A)(II) or (B), a
n annual decal
which
that
shall include the bucking horse and rider emblem for
:
a plug in
(A)
A
registered and licensed
electric
all
‑
electric
vehicle as defined in W.S.
39
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17
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301(a)(xxxviii)
39
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17
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401(a)(i)
................
$200.00
$350.00
(B)
A registered and licensed plug
‑
in hybrid vehicle as defined in W.S. 39
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17
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401(a)(xi)
................
...............................................................
$175.00
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301.
Definitions.
(a)
As used in this article:
(iii)
"Alternative fuels" includes pure methanol, ethanol and other alcohols, blends of eighty
‑
five percent (85%) or more of alcohol with gasoline, natural gas, liquid fuels produced from natural gas, liquefied petroleum gas or propane, coal
‑
derived liquid fuels, hydrogen,
electricity,
pure biodiesel (B100), fuels other than alcohol which are derived from biological materials, renewable diesel and P
‑
Series fuels. The state of Wyoming may designate other fuels as alternative fuels if not previously defined as fuels under this chapter;
(vii)
"Bulk alternative fuel" means thirty
‑
five (35) gallons or more or the gasoline gallon equivalent
,
or
diesel gallon equivalent
or gasoline gallon equivalent for electricity
delivered at one (1) time, excluding alternative fuels delivered into the attached tanks or auxiliary tanks of a licensed motor vehicle;
(xxv)
"Gasoline gallon equivalent" or "GGE" means the gasoline gallon equivalent applied to nonliquefied compressed natural gas in the amount of five and sixty
‑
six hundredths (5.66) pounds of compressed natural gas
;
. The gasoline gallon equivalent applied to electricity is 33.56 kilowatt hours (kWh);
39
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17
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304.
Taxation rate.
(a)
Except as otherwise provided by this section and W.S. 39
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17
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305, the total tax on alternative fuel used to propel a motor vehicle shall be twenty
‑
four cents ($.24) per gallon. The gasoline gallon equivalent (GGE) shall be used for compressed natural gas
,
or
liquid petroleum gas
.
or electricity.
The diesel gallon equivalent (DGE) shall be used for liquefied natural gas or renewable diesel. The rate shall be imposed as follows:
Section 3.
W.S. 39
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17
‑
301(a)(xix), (xxviii) and (xxxviii) is repealed.
Section 4.
Not later than January 1, 2024, the department of transportation shall promulgate all rules necessary to implement this act.
Section 5.
(a)
Except as provided in subsection (b) of this section, this act is effective immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constitution.
(b)
Sections 1 through 3 of this act are effective January 1, 2024.
(END)
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HB0275