Tobacco tax increase-Medicaid funding.

WORKING DRAFT
2006
STATE OF
WYOMING
06LSO-0128

HOUSE BILL
NO.
HB0054

Tobacco tax increase-
Medicaid funding.

Sponsored by:
Joint Labor, Health and Social Services Interim Committee

A BILL

for

AN ACT relating to taxation and revenue; providing for an increase in tobacco taxes as specified; providing for distribution by continuous appropriation to the department of health for the
Wyoming
medical assistance and services program; and providing for an effective date.

Be It Enacted by the Legislature of the State of
Wyoming
:

Section 1.

W.S. 39
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18
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104(a)(i), (ii), by creating a new paragraph (iii), (b)(i), (ii), by creating a new paragraph (iii), (c) and (d) and 39
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111
(b) and
by creating a new subsection (d) are amended to read:

39
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18
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104.

Taxation rate.

(a)

There is levied and shall be collected and paid to the department an excise tax upon the sale of each cigarette sold by wholesalers as follows:

(i)

Six-tenths of a cent ($.006);
and

(ii)

Two and four-tenths cents ($.024)
;
.

and

(iii)

Two cents ($.02).

(b)

There is levied and shall be paid to the department an excise tax upon the use or storage by consumers of cigarettes in Wyoming but only if the tax imposed by subsection (a) of this section has not been paid as follows:

(i)

Six-tenths of a cent ($.006);
and

(ii)

Two and four-tenths cents ($.024)
;
.

and

(iii)

Two cents ($.02).

(c)

In addition to the other taxes imposed by this section, there is levied and assessed upon cigars, snuff and other tobacco products purchased or imported into this state by wholesalers for resale, except cigarettes taxed under this section, an excise tax at the rate of
twenty percent (20%)
thirty-three and thirty-three one hundredths percent (33.33%)
of the wholesale purchase price at which the tobacco products are purchased by wholesalers from manufacturers.

(d)

The tax imposed by subsection (c) of this section shall also be imposed upon the use or storage by consumers of cigars, snuff and other tobacco products in this state, and upon those consumers, at the rate of
ten percent (10%)
sixteen and sixty-seven one hundredths percent (16.67%)
of the retail price of the cigar, snuff or other tobacco product. This tax shall not apply if the tax imposed by subsection (c) of this section has been paid.

39
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111.

Distribution.

(b)

Sixty percent (60%) of t
he revenue received from the tax imposed by W.S. 39
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104(c) and (d) shall be deposited in the general fund.

(d)

The revenue received from the tax imposed by W.S. 39
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104(a)(iii) and (b)(iii), and forty percent (40%) of the revenue from the tax imposed by W.S. 39
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104(c) and (d), shall be distributed to and is continuously appropriated to the department of health for the Wyoming medical assistance and services program created by title 42, chapter 4 of the Wyoming statutes.

Section 2.

This act is effective July 1, 2006.

(END)

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HB0054