The Wyoming gas tax is $0.24 per gallon on gasoline and $0.24 per gallon on diesel. Add the federal excise tax and you pay about $0.423 in total tax on every gallon of regular gasoline bought in Wyoming, and about $0.483 on every gallon of diesel. That puts Wyoming on the lower end of state fuel taxes in the country.
What the 24 Cents Is Made Of
Wyoming’s $0.24 per gallon is actually two taxes stacked together: a $0.23 license tax and a $0.01 additional license tax.1Justia. Wyoming Code 39-17-104 – Taxation Rate Diesel follows the same two-part structure for the same combined total.2Wyoming State Legislature. Wyoming Statute Title 39 – Taxation and Revenue Gasohol, propane, and compressed natural gas are taxed at equivalent per-gallon amounts.3Wyoming Department of Transportation. Fuel Tax – Tax Rates
The split between the $0.23 base and the $0.01 add-on isn’t academic. Several refunds and exemptions apply only to the $0.23 piece, so if you qualify for one, you’re still paying the penny. The penny itself is dedicated to the Leaking Underground Storage Tank cleanup program.4FindLaw. Wyoming Code 39-17-111 – Distribution
Federal Tax at the Pump
On top of Wyoming’s state tax, the federal government adds 18.3 cents per gallon on gasoline and 24.3 cents per gallon on diesel.5U.S. Energy Information Administration. How Much Tax Do We Pay on a Gallon of Gasoline and on a Gallon of Diesel Fuel The federal share funds the Highway Trust Fund. Wyoming does not add any sales tax to fuel, so these excise taxes are the full tax picture at the pump.
Aviation Fuel
Fuel for aircraft is taxed differently. Jet fuel is $0.04 per gallon and aviation gasoline is $0.05 per gallon.2Wyoming State Legislature. Wyoming Statute Title 39 – Taxation and Revenue Those revenues flow to the city, town, or county where the airport sits, for airport maintenance.
Alternative Fuels in 2026
Beginning in January 2026, alternative fuels used in motor vehicles are taxed at $0.24 per gasoline gallon equivalent or diesel gallon equivalent. One GGE equals 5.66 pounds of compressed natural gas, or 1.35 gallons of propane.6Alternative Fuels Data Center. Alternative Fuel Tax Rate The intent is to match conventional fuel taxation on an energy-equivalent basis.
Electric and Plug-In Hybrid Vehicles
Electric vehicles don’t pay fuel tax, so Wyoming charges an annual fee instead. Starting July 1, 2026, the fee for all-electric vehicles drops from $200 to $100, and plug-in hybrids pick up a new $50 annual fee. Both are charged on top of standard registration. Motorcycles and lightweight multipurpose vehicles are exempt.7International Registration Plan, Inc. Wyoming Updated Electric Vehicle Fee and New Plug-in Hybrid Electric Vehicle Fee
Who Can Get a Refund
Several uses of fuel in Wyoming qualify for a refund of the $0.23 license tax. The $0.01 add-on generally stays paid.
Agricultural Use
Fuel bought for agricultural purposes qualifies for a refund of the $0.23 base tax. You submit a record of bulk purchases with receipts showing gallons bought and taxes paid, plus the percentage that qualifies as agricultural. The claim deadline is 18 months from the purchase date, and WYDOT has 60 days to issue the refund after receiving a complete application.8FindLaw. Wyoming Code 39-17-109 – Credits and Refunds
Off-Road Diesel Use
Undyed diesel used off-road is eligible for a refund of the $0.23 portion. Qualifying uses include agriculture, logging, mining, manufacturing, drilling, exploration, well servicing, and construction.9Wyoming Department of Transportation. Fuel Tax Frequently Asked Questions Refund forms must be filed within one year of purchase.10Wyoming Department of Transportation. End-User Refunds
Dyed diesel is the simpler route when the fuel will never leave off-road use. It carries only the $0.01 tax, so there is nothing to claim back.9Wyoming Department of Transportation. Fuel Tax Frequently Asked Questions Running dyed diesel on a public highway is illegal.
Schools and Public Colleges
The University of Wyoming, community colleges, and public schools can claim a full refund of the license tax on gasoline and gasohol. They file monthly purchase records on WYDOT forms with receipts, and the deadline is one year from the purchase date.8FindLaw. Wyoming Code 39-17-109 – Credits and Refunds
Export
Gasoline sold at a Wyoming terminal rack for export is exempt from the license tax if it leaves in bulk rather than in a vehicle’s fuel tank. The exporter needs a valid Wyoming export license and must report exempt sales to WYDOT by the last day of the following month. Sales reports become invalid if not filed within one year of the sale date.2Wyoming State Legislature. Wyoming Statute Title 39 – Taxation and Revenue
Where the Money Goes
Fuel tax revenue is locked into transportation-related spending by statute rather than feeding the general fund. The $0.01 add-on funds the Leaking Underground Storage Tank cleanup program. The remaining $0.23 is divided among the state highway fund, counties, and municipalities after dedicated set-asides for snowmobile trails, motorboat facilities, and off-road vehicle programs.4FindLaw. Wyoming Code 39-17-111 – Distribution
Counties receive 13.5% of gasoline tax collections, allocated by a formula that weighs geographic area, rural population, and assessed property valuation equally. Another 14% of gasoline revenue goes into a County Road Construction Fund, split half by rural population and half by land area. For diesel, counties get 20% under the same three-factor formula. Municipalities also receive a share based in part on population and street mileage.