Tobacco tax.

WORKING DRAFT
2006
STATE OF
WYOMING
06LSO-0222

HOUSE BILL
NO.
HB0114

Tobacco tax.

Sponsored by:
Representative(s) Warren, Harvey,
Hastert,
Meuli and Osborn

A BILL

for

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

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

Section 1.

W.S. 39
‑
18
‑
104(c) and (d) and 39
‑
18
‑
111(b) are amended to read:

39
‑
18
‑
104.

Taxation rate.

(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%)

forty percent (40%)
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%)
twenty percent (20%)
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
‑
18
‑
111.

Distribution.

(b)

One-half (1/2) of t
he revenue received from the tax imposed by W.S. 39
‑
18
‑
104(c) and (d) shall be
deposited in the general fund

and one-half (1/2) shall be
distributed to and is continuously appropriated to the department of health for dental health care provided under the Wyoming medical assistance and services program created by title 42, chapter 4 of the Wyoming statutes and the dental health programs administered by the community and family health division of the department of health
.

Section 2.

This act is effective July 1, 2006.

(END)

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HB0114