Cigarette taxes.

WORKING DRAFT
2014
STATE OF
WYOMING
14LSO-0399

HOUSE BILL
NO.

HB0130

Cigarette taxes.

Sponsored by:
Representative(s) Davison, Gay, Harvey, Jaggi, McKim and Piiparinen and Senator(s) Cooper and Dockstader

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
as follows:

(
i
)

The first four million dollars ($4,000,000.00) annually to the department of health for
comprehensive tobacco prevention, cessation and treatment programs for Wyoming
; and

(ii)

The remainder, after distribution under paragraph (
i
) of this subsection, t
o 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, 2014.

(END)

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HB0130