Tobacco tax revisions.

2015
STATE OF WYOMING
15LSO-0447
Numbered
2.1

HOUSE BILL

NO.
HB0173

Tobacco tax revisions.

Sponsored by:
Representative(s) Harvey, Baldwin, Connolly and McKim and Senator(s) Scott and Von Flatern

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 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) and
by cre
ating a new paragraph (iii), (b)(i), (ii) and
by cre
ating a new paragraph (iii), (c)
and
(d) and
39
‑
18
‑
111(b) and 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)

Three and twenty
‑
five hundredths cents ($.0325).

(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)

Three and twenty
‑
five hundredths cents ($.0325).

(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 and moist snuff taxed under this section, an excise tax at the rate of
twenty percent (20%)

forty
‑
six percent (46%)
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 other than cigarettes and moist snuff in this state, and upon those consumers, at the rate of
ten percent (10%)

twenty
‑
two percent (22%)
of the retail price of the cigar, snuff or other tobacco product other than cigarettes and moist snuff. This tax shall not apply if the tax imposed by subsection (c) of this section has been paid.

39
‑
18
‑
111
.

Distribution.

(b)

Forty
‑
five percent (45
%) 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.

(d)

The revenue received from the tax imposed
by
W.S.
39
‑
18
‑
104(a)(iii) and (b)(iii), and
fifty
‑
five percent (55
%) of the revenue from the tax imposed by W.S 39
‑
18
‑
104(c) and (d), shall be distributed and is continuously appropriated to the department of health as follows:

(i)

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

(ii)

The remainder, after distribution under paragraph (i) of this subsection, for the Medicaid program created by title 42, chapter 4 of the Wyoming statutes.

Section
2
.

This
act is effective July 1,
2015
.

(END)

1
HB0173