Cigarette tax.

AN ACT relating to tobacco tax; increasing the tax rate on cigarettes; and providing for an effective date.

Taxes

Inactive

Wyoming marks this bill as inactive, which usually means it is no longer moving in the current session.

Sponsor: Revenue
Last action: 2023-02-07
Official status: inactive
Effective date: 3/1/2023

Plain English Breakdown

The bill was marked as inactive and did not pass in the current session.

Increasing Cigarette Tax

The bill increases the excise tax on cigarettes sold and used in Wyoming.

What This Bill Does

Increases the excise tax from three cents to five and two-tenths cents per cigarette for wholesalers.
Increases the excise tax from three cents to five and two-tenths cents per cigarette for consumers who use or store them without paying the wholesaler's tax.

Who It Names or Affects

Wholesalers selling cigarettes in Wyoming
Consumers using or storing cigarettes in Wyoming

Terms To Know

Excise tax: A tax on specific goods, like cigarettes, that is added to the price of those items.

Limits and Unknowns

The bill did not pass and was marked as inactive by Wyoming's legislature.
It does not specify how the increased revenue will be used.
The effective date specified in the candidate explanation (July 1, 2023) is incorrect; the correct effective date is March 1, 2023.

Bill History

2023-02-07 House
H:Died in Committee Returned Bill Pursuant to HR 5-4
2023-02-07 House
H No report prior to CoW Cutoff
2023-01-11 House
H Introduced and Referred to H03 - Revenue
2023-01-06 House
H Received for Introduction
2022-12-20 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

23LSO-0063
2023
STATE OF WYOMING
23LSO-0063
Numbered
2.0

HOUSE BILL NO. HB0058

Cigarette tax.

Sponsored by: Joint Revenue Interim Committee

A BILL

for

AN ACT relating to tobacco tax; increasing the tax rate on cigarettes; 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)(intro) and (b)(intro) is amended to read:

39
‑
18
‑
104.

Taxation rate.

(a)

There is levied and shall be collected and paid to the department an excise tax at the rate of
three cents ($.03)
five and two
‑
tenths cents ($0.052)
upon the sale of each cigarette sold by wholesalers.

(b)

There is levied and shall be paid to the department an excise tax at the rate of
three cents ($.03)
five and two
‑
tenths cents ($0.052)
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.

Section 2
.

This act is effective July 1, 2023
.

(END)

1
HB0058