Wyoming2026Did Not Pass

SF0096

Tobacco Sales and Taxation Act

Last scannedAug 25, 2026, 2:25 AM

In one sentence

This act clarifies rules about selling nicotine products to minors, sets taxes on cigars and pipe tobacco, limits the tax amount for cigars, and requires remote sellers of these items to get a license.

What it does

Clarifies that wholesalers are prohibited from selling or delivering nicotine products to people under 21 years old.
Establishes a maximum tax rate of 20% on cigars sold by wholesalers, with a cap of $0.30 per cigar.
Imposes taxes on remote retail sales of cigars and pipe tobacco at the same rates as in-person sales.
Requires remote sellers who make more than $5,000 in annual sales to obtain a license from the state department.

Who it affects

Wholesalers of nicotine products
Remote sellers of cigars and pipe tobacco
Consumers buying cigars, pipe tobacco

Limits and unknowns

The bill did not pass and therefore has no legal effect.
Details about enforcement mechanisms are not provided in the summary text.

Plain language

Terms to know

Consumer: A person who buys nicotine products for personal use.
Pipe Tobacco: Tobacco that is suitable and likely to be used in a pipe.
Remote Retail Sale: A sale made over the internet or by mail without the seller being physically present with the buyer.

Official record

Sources

Validated

Official bill page Introduced text Official digest Current bill text Stored full record

Public statements

Why lawmakers voted

Last checked Aug 5, 1:19 AM

Stephan Pappas

R · S07

Voted Yes

Why they voted this way

The lawmaker supports the bill to address unfairness for local tobacco shop owners caused by remote sellers evading taxes, and to create tax parity between cigars sold online or via mail versus other tobacco products.

Public statementFloor statement at 1:21:30 Watch the statement

If a lawmaker is not listed, we couldn't find a published reason.

Wyoming roll calls

Recorded votes

3 roll calls

S 3rd Reading:Failed 13-18-0-0-02026-02-23 · Senate13 yes 18 no

Yes: 13
No: 18
Absent: 0
Excused: 0
Conflict: 0

S03 - Revenue:Recommend Amend and Do Pass 4-1-0-0-02026-02-19 · Senate4 yes 1 no

Yes: 4
No: 1
Absent: 0
Excused: 0
Conflict: 0

Yes 4

Bob IdeR · S29 Dan DockstaderR · S16 Stephan PappasR · S07 Troy McKeownR · S24

No 1

Cale CaseR · S25

S Introduced and Referred to S03 - Revenue 22-9-0-0-02026-02-11 · Senate22 yes 9 no

Yes: 22
No: 9
Absent: 0
Excused: 0
Conflict: 0

Official activity

Bill history

2026-02-23S 3rd Reading:Failed 13-18-0-0-0Senate
2026-02-20S 2nd Reading:PassedSenate
2026-02-19S COW:PassedSenate
2026-02-19S Placed on General FileSenate
2026-02-19S03 - Revenue:Recommend Amend and Do Pass 4-1-0-0-0Senate
2026-02-11S Introduced and Referred to S03 - Revenue 22-9-0-0-0Senate
2026-02-10S Received for IntroductionSenate
2026-02-09Bill Number AssignedLSO

Changes

Amendments

1 stored

SF0096SS001

Adopted Standing Committee by Senate Revenue Committee