Cigarette tax.

WORKING DRAFT
2009
STATE OF
WYOMING
09LSO-0406

HOUSE BILL
NO.
HB0224

Cigarette tax.

Sponsored by:
Representative(s) Millin and Carson and Senator(s) Hastert, Scott and Von Flatern

A BILL

for

AN ACT relating to
taxation and revenue;
increasing
the taxation of cigarettes as provided;
providing for the distribution of the tax 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(a)(i), (ii)
,
by creating a new paragraph (iii)
,
(b)(i), (ii) and by creating a new paragraph (iii) and 39
‑
18
‑
111 by creating a new subsection (d) are amended to read:

39
‑
18
‑
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 and f
ive-tenths of a cent ($
0
.0
2
5).

(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 and f
ive-tenths of a cent
($
0
.0
2
5)
.

39
‑
18
‑
111.

Distribution.

(d)

The revenue received from the tax imposed by W.S. 39
‑
1
8
‑
104(a)(ii
i
) and (b)(ii
i
) shall
be

distributed to incorporated cities and towns and to boards of county commissioners in the proportion the cigarette taxes derived from sales within each incorporated city or town or county bears to total cigarette taxes collected
.

Section 2.

This act is effective July 1, 2009.

(END)

1
HB0224