W.S. § 39-17-305 — Exemptions

(a) Alternative fuel sold for the purposes of propelling a
motor vehicle at a Wyoming terminal rack for export by a person
licensed as an exporter in this state is exempt from the license
tax imposed under W.S. 39-17-304(a)(i) through (iii). This
exemption shall not apply to fuel in the supply tank of a motor
vehicle. The exempt sales shall be reported on or before the
last day of the month in a format required by the department.
The sales reports are invalid if not submitted to the department
within one (1) year following date of sale.
(b) Exchanges or sales of alternative fuel which is sold
for the purposes of propelling a motor vehicle between suppliers
are exempt from the license tax imposed under W.S.
39-17-304(a)(i) through (iii). Alternative fuel directly
exported, other than in the fuel supply tank of a motor vehicle,
by a supplier is exempt from the license taxes under this
article.