Alternative fuel tax-electricity amendments.

24LSO-0089
2024
STATE OF WYOMING
24LSO-0089
Numbered
2.0

HOUSE BILL NO. HB0007

Alternative fuel tax-electricity amendments.

Sponsored by: Joint Transportation, Highways & Military Affairs Interim Committee

A BILL

for

AN ACT relating to taxation and revenue; amending the collection of and process for alternative fuel taxes; providing a per kilowatt hour license tax on electricity used to propel an electric vehicle; amending the taxation method for alternative fuel tax; amending and providing definitions; imposing an annual decal fee for plug-in hybrid vehicles; making conforming amendments; repealing obsolete provisions; requiring rulemaking; and providing for effective dates.

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

Section 1
.

W.S. 31
‑
3
‑
102(a)(xxiii) and by creating a new paragraph (xxiv), 39
‑
17
‑
301(a)(iv), (vii), (xvi), (xxv), (xlviii) and by creating new paragraphs (l) through (lii), 39
‑
17
‑
303(a) by creating a new paragraph (iii) and (c) by creating a new paragraph (ii), 39
‑
17
‑
304(a)(intro) and by creating a new paragraph (iv), and 39
‑
17
‑
307(a)(i)(A) through (C), (E), (F), (ii), (iii) and (iv)(A) are amended to read:

31
‑
3
‑
102.

Miscellaneous fees.

(a)

The following fees shall be collected for the instruments or privileges indicated:

(xxiii)

An annual decal which shall include the bucking horse and rider emblem for
a plug
‑
in registered and licensed electric
an all
‑
electric
vehicle as defined in W.S.
39
‑
17
‑
301(a)(xxxviii)
39
‑
17
‑
301(a)(l)
.........$200.00

(xxiv)

An annual decal that shall include the bucking horse and rider emblem for a plug
‑
in hybrid electric vehicle....................................$100.00

39
‑
17
‑
301.

Definitions.

(a)

As used in this article:

(iv)

"Billed gallons" means the gallons, gasoline gallon equivalent (GGE)
,

or
diesel gallon equivalent (DGE)
or kilowatt hours
billed to the customer;

(vii)

"Bulk alternative fuel" means thirty
‑
five (35) gallons or more or the gasoline gallon equivalent
,

or the
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;

(xvi)

"Dispenser" means the point of taxation for compressed natural gas
,

and
liquefied natural gas
and any other alternative fuel designated by the department
. The "dispenser" is the point where the
gas
alternative fuel
is delivered into the fuel supply tank of a 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);

(xlviii)

"User" means any person who uses alternative fuel within this state
in an internal combustion engine
for the generation of power to propel a motor vehicle upon a highway;

(l)

"All
‑
electric vehicle" means a motor vehicle that uses electric energy to propel the vehicle, can be recharged from an external source of electricity and can use stored electricity to drive or contribute to driving the wheels of the motor vehicle. "All
‑
electric vehicle" shall not include a hybrid electric vehicle, a plug
‑
in hybrid vehicle, a motorcycle as defined in W.S. 31
‑
1
‑
101(a)(xv)(E) or a multipurpose vehicle as defined in W.S. 31
‑
1
‑
101(a)(xv)(M);

(li)

"Charge" means to receive and store electric energy;

(lii)

"DC (direct current) fast charging station" means a device used to charge an all
‑
electric vehicle that meets the definition of "DC Level 1," "DC Level 2" or "DC Level 3" as defined in Standard J1772 of the SAE International standards, or an equivalent power output level.

39
‑
17
‑
303.

Imposition.

(a)

Taxable event. The following shall apply:

(iii)

There is levied and shall be collected a license tax on all electric energy used, sold or distributed for sale or use in this state for charging an all
‑
electric vehicle at a DC fast charging station.

(c)

Taxpayer. The following shall apply:

(ii)

Except as otherwise provided in this paragraph, each dealer shall collect the license tax imposed by this article and is liable for the entire amount of license taxes imposed. Each DC fast charging station

shall be metered as to the amount of electric energy used, sold or distributed for charging.

39
‑
17
‑
304.

Taxation rate.

(a)

Except as otherwise provided by this section and W.S. 39
‑
17
‑
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:

(iv)

Notwithstanding paragraphs (i) through (iii) of this subsection, there is levied and shall be collected a license tax of four cents ($.04) per kilowatt hour on all electricity used, sold or distributed for sale or use in this state to propel a motor vehicle except for those fuels exempted under W.S. 39
‑
17
‑
305.

39
‑
17
‑
307.

Compliance; collection procedures.

(a)

Returns and reports. The following shall apply:

(i)

On or before the last day of each month:

(A)

When alternative fuel is purchased to propel a motor vehicle or distributed in Wyoming from a Wyoming licensed supplier, the supplier shall report, using the appropriate equivalency formula, to the department all gallons
or kilowatt hours
sold in the state during the preceding calendar month and remit all taxes due for alternative fuel sold to an end user;

(B)

When alternative fuel is purchased out of Wyoming for use, sale or distribution to propel a motor vehicle in Wyoming, the Wyoming licensed supplier shall report, using the appropriate equivalency formula, to the department all gallons
or kilowatt hours
used, sold or distributed during the preceding calendar month and remit all taxes due under this article for fuel sold to an end user;

(C)

Each Wyoming licensed supplier with a Wyoming retail location shall report, using the appropriate equivalency formula, to the department all gallons
or kilowatt hours
of alternative fuel used to propel a motor vehicle during the preceding calendar month and remit taxes due under this article for fuel sold to an end user or a retail location;

(E)

Each Wyoming licensed distributor, importer, exporter with Wyoming retail locations shall report, using the appropriate equivalency formula, to the department all gallons
or kilowatt hours
of alternative fuel imported and used to propel a motor vehicle during the preceding calendar month and remit taxes due under this article for fuel sold to an end user or a retail location;

(F)

Each Wyoming licensed importer shall report, using the appropriate equivalency formula, to the department all gallons
or kilowatt hours
imported and used to propel a motor vehicle during the preceding calendar month and remit taxes due under this article for fuel sold to an end user unless the tax has been paid to an out
‑
of
‑
state licensed supplier;

(ii)

Each person transporting, conveying or bringing alternative fuel used to propel a motor vehicle into this state for sale, use or distribution in this state shall furnish the department a verified statement showing the number of gallons
or kilowatt hours
, using the appropriate equivalency formula, of alternative fuel delivered during the month preceding the report, the name of the person to whom the delivery was made and the place of delivery;

(iii)

Each person who exports alternative fuel from this state shall report the number of gallons
or kilowatt hours
exported, using the appropriate equivalency formula, the destination state and the name of the person to whom exported;

(iv)

On or before the last day of each month:

(A)

Each dealer, who is not licensed as a distributor, shall submit a statement to the department in a format required by the department showing the number of gallons, gasoline gallon equivalent
, kilowatt hours
or diesel gallon equivalent of alternative fuel acquired, the person who supplied the alternative fuel and the total gallons
, kilowatt hours
or gallon equivalents sold during the preceding calendar month and remit any taxes due if the point of taxation is at the dispenser;

Section 2.

W.S. 39
‑
17
‑
301(a)(xxxviii) and 39
‑
17
‑
303(a)(ii) are repealed.

Section 3.

The department of transportation shall promulgate all rules necessary to implement this act.

Section 4.

(a)

Except as provided in subsection (b) of this section, this act is effective July 1, 2024
.

(b)

Sections 1 and 2 of this act are effective January 1, 2025.

(END)

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HB0007