Bulk fuel requirements - Wyoming

Motor carriers wishing to purchase fuel to put in their bulk tanks, no longer require a Bulk Fuel User license. Fuel may be purchased from a licensed Wyoming Wholesaler who is any person receiving gasoline or special fuel for distribution for resale or use in the state by an exporter or importer. In other words, they are in the business of delivering and selling fuel products to users and retail locations.

An individual may purchase bulk fuel only from a Wyoming licensed Wholesaler. Gasoline and Gasohol must be purchased tax-paid, while special fuel may be purchased in bulk quantities only tax-exempt — providing the special fuel user signs an annual exemption certificate with the Wholesaler. The special fuel user must be using special fuel in an “off-road” manner in order to qualify for tax-exempt fuel purchases. There are no tax-exempt sales of any product from a retail location (i.e. pumps). Special fuel sold as “off-road” will be charged sales/use tax and the $.01 LUST tax.