Cigarette taxes.

WORKING DRAFT
2013
STATE OF
WYOMING
13LSO-0523

HOUSE BILL
NO.

HB0199

Cigarette taxes.

Sponsored by:
Representative(s) Gay, Cannady, Davison and Filer and Senator(s) Scott

A BILL

for

AN ACT relating to tobacco taxes; increasing taxes on cigarettes; providing for distribution of increased taxes 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)

Five cents ($.05).

(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)

Five cents ($.05).

39
‑
18
‑
111.

Distribution.

(d)

The revenue received from the tax imposed by W.S. 39
‑
18
‑
104(a)(iii) and (b)(iii)
shall be distributed to and is continuously appropriated to the department of health
for the
Medicaid
program created by title 42, chapter 4 of the Wyoming statutes
.

Section 2.
This act is effective July 1, 2013.

(END)

1
HB0199