Wyoming Distributor, Importer, Exporter
Monthly Fuel Tax Return
Return Directions
General Information
Name and address – Legal and business names and address as they appear on the Wyoming license.
Wyoming Fuel Tax License Number – Record the number as it appears on the Wyoming license.
Tax Period – Report month and year, CCYYMM.
Inventory and Receipts
Actual metered/dipped beginning WY inventory − Record the actual metered/dipped inventory of your Wyoming bulk storage. Include retail inventory only if retail and bulk storage share a common storage facility. This reading must agree with the prior month’s actual ending inventory.
Total gallons purchased − TAX PAID − Gallons are purchased tax paid. (Use Schedule 1A for gallons purchased in Wyoming.)
Total gallons purchased − TAX UNPAID − Tax is due to the State of Wyoming. (Use Schedule 2C for gallons you imported.) Tax is due on blending components at the time of blending. (Use Schedule 2B for reporting blending components imported into Wyoming for resale or purchased in Wyoming for blending with tax-paid motor fuel.)
Total gallons purchased for export − TAX UNPAID − Gallons are purchased for export from a Wyoming terminal. (Use Schedule 2 if you lose title at the terminal. Use Schedule 2E if you own the fuel into the destination state.) Report blending components purchased for blending with tax-exempt fuel on Schedule 2E.
Transfers (minus from one product − plus to another product) − Gallons were purchased as one product type and sold as another product type. Example: You purchased 1,000 gallons jet fuel; now you sell it as undyed diesel for use as home heating. Report (1,000) gallons jet fuel and 1,000 undyed diesel gallons. Include separate written explanation of transfers. Please contact department for instructions regarding contaminated fuel or accidental blending. (No schedules are required.)
If blending components were used during the report period, report negative number of blending components and positive number in appropriate fuel column. Example: 1,000 gallons blending components used for blending. Report (1,000) gallons in the Blending Components column and 1,000 gallons in the appropriate fuel column. See Lines 23 and 23a to remit tax.
Total gallons available to distribute − Total number of gallons you have available to sell, export, transfer, or distribute. Add Lines 1 through 5. (No schedules are required.)
Disbursements
Total gallons sold 100% tax paid − Gallons sold 100% tax paid. Include total gross gallons from Schedule 5.
Wyoming tax-paid fuel EXPORTED by you − Gallons were purchased with the WY fuel tax paid and subject to a refund of the WY fuel tax. Destination state is required on Schedule 7B.
Total tax-unpaid gallons exported − Total gallons purchased for export at a Wyoming terminal. Destination state is required on Schedule 6 or 7.
Total gallons disbursed − Total gallons that were sold, exported, or disbursed in Wyoming during the reporting month. Add Lines 7, 8, and 9.
Actual gain/loss in monthly WY ending inventory − Actual gallons that reduced or increased your inventory. Calculate by adding Line 12 plus Line 14 minus Line 6. Negative number, loss, must be reported in parentheses. Positive number, gain, must be reported without parentheses.
Actual metered/dipped WY ending inventory − Actual metered/dipped gallons you have remaining in bulk storage to distribute in the next month. Include retail inventory only if retail and bulk storage share a common storage facility. This reading must agree with the next month’s actual beginning inventory.
Fuel Tax Computations
Total tax-unpaid gallons purchased − Total gallons that you purchased and imported into WY as recorded on Line 3.
Motor fuel tax rate(s) − Current Wyoming tax rates to be charged, collected, and remitted. Gasoline, gasohol, propane, undyed diesel, undyed biodiesel, and undyed kerosene are taxed at $.23 per gallon. Aviation gasoline and jet fuel are taxed at $.04 per gallon. Blending components are taxed when blending occurs.
Additional license tax (A.L.T.) rate − Current Wyoming A.L.T. rate to be charged, collected, and remitted. Gasoline, gasohol, propane, undyed diesel, undyed biodiesel, undyed kerosene, aviation gasoline, jet fuel, dyed diesel, dyed biodiesel, and dyed kerosene are taxed at $.01 per gallon. Blending components are taxed when blending occurs.
Motor fuel taxes due − Total dollar amount of state tax due WYDOT on all gallons purchased tax unpaid. Multiply Line 13 times Line 14.
A.L.T. taxes due − Total dollar amount of A.L.T. tax due WYDOT on all gallons purchased tax unpaid. Multiply Line 13 times Line 15.
Total taxes due − Total of Lines 16 and 17.
Taxes paid and subject to refund − Refund amount due to you for gallons purchased tax paid and sold tax-exempt. Multiply Line 8 times Line 14. Report the number in parentheses.
A.L.T. tax paid and subject to refund − Refund amount due to you for gallons purchased A.L.T. tax paid and exported by you. Multiply Line 8 times Line 15. Report the number in parentheses.
Authorized Credit or Billings. Contact department for authorization to use this line for diverted loads, transfers in inventory, excess tax, and bad debt losses. Attach billing or credit notice if applicable. Report the motor fuel tax due on blending components used during the report period.
Authorized Credit or Billings. Contact department for authorization to use this line for diverted loads, transfers in inventory, excess tax, and bad debt losses. Attach billing or credit notice if applicable. Report the A.L.T. tax due on blending components used during the report period.
Shrinkage Credit − Use Lines 22, 22a, and 22b to calculate shrinkage credit as authorized in writing by WYDOT Fuel Tax Administration. This credit is calculated as 1% of bulk fuel (billed on gross volume only) purchased directly from a terminal and delivered in WY for use, sale, or distribution. You must own a bulk plant in WY or own retail locations and distribute to those locations only. Begin by reporting total eligible gallons on Line 24.
Multiply total eligible gallons from Line 22 by 1%. Multiply the result of this calculation by the rate on Line 14.
Multiply total eligible gallons from Line 22 by 1%. Multiply the result of this calculation by the rate on Line 15.
Fuel taxes due or subject to refund − Total fuel taxes due or subject to refund. This number will be a positive amount for taxes due to WYDOT or a (negative) amount for a refund on taxes paid. Line 18 through 21a plus 22a and 22b.
Total tax due or to be refunded – This is the total amount due to WYDOT before penalty and interest or the total refund due to you.
Penalty − (10% of total tax due) − Amount is due on delinquent taxes. Include this only if you are filing a late return or an amended return with additional tax due.
Interest − (1% per month times total tax due) − Amount is due on delinquent taxes. Include this only if you are filing a late return or an amended return with additional tax due.
Balance due or to be refunded − Total amount due to WYDOT or the total refund due to you. This amount includes all taxes, credits, penalty, and interest.
Your tax return must be dated and signed by an authorized representative.
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