{"data":{"id":"us-wy/wyo.-stat.-39-17-104","jurisdiction":"us-wy","citation":"Wyo. Stat. § 39-17-104","heading":"Taxation rate.","body":"(a) Except as otherwise provided by this section and W.S. 39-17-105, the total tax on gasoline shall be twenty-four cents ($.24) per gallon. The rate shall be imposed as follows:\n(i) There is levied and shall be collected a license tax of twenty-three cents ($.23) per gallon on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39-17-105;\n(ii) Notwithstanding paragraph (i) of this subsection, gasoline sold for use in aircraft shall be taxed at four cents ($.04) per gallon except for those fuels exempted under W.S. 39-17-105;\n(iii) In addition to the tax collected pursuant to paragraphs (i) and (ii) of this subsection, there is levied and shall be collected a license tax of one cent ($.01) per gallon on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39-17-105(a).\n(b) Amended and renumbered as (a)(ii) by Laws 2003, Ch. 15, § 1.\n(c) Amended and renumbered as (a)(iii) by Laws 2003, Ch. 15, § 1.\n(d) Repealed by Laws 2003, Ch. 15, § 2.\n(e) Repealed by Laws 2015, ch. 28, § 3.","path":["TITLE 39 - TAXATION AND REVENUE","CHAPTER 17 - FUEL TAX","ARTICLE 1 - GASOLINE TAX"],"source_url":"https://wyoleg.gov/statutes/compress/title39.pdf","current_through":"2026 Budget Session; as of 2026-07-01","vintage":"","retrieved_at":"2026-09-04T00:16:32Z","sha256":"07bf64e480c3405651719c8829c56b8bed3bb5f439af153bc27df357b40cd931","source_id":"us-wy","stale":false,"prev":"us-wy/wyo.-stat.-39-17-103","next":"us-wy/wyo.-stat.-39-17-105"},"notice":"GroundRules: Original legal text. Not legal advice."}