Exemption for transported fuel and power sales-amendments.

HB 311 modifies Wyoming's sales tax exemption for power and fuel used in transportation. It clarifies that companies transporting goods via pipeline or railroad can claim the tax exemption for power/fuel consumed directly in moving those goods, regardless of who owns the transported items. The bill also specifies that the exemption does not apply to gasoline, gasohol, or diesel fuel used on public highways. The Department of Revenue must create rules to implement this change, with the main provision taking effect on July 1, 2025.