AN ACT relating to tobacco taxes; providing that the tax on a cigar, snuff and other tobacco products are due following the sale of the cigar; and providing for an effective date.
BudgetTaxes
Enacted
This bill passed the Legislature and reached final enactment based on the latest official action.
Sponsor
Revenue
Last action
2023-03-09
Official status
enrolled
Effective date
7/1/2023
Plain English Breakdown
The official bill text only specifies the timing of tax collection and does not provide details on how much tax is charged or other specifics about implementation.
Taxation of Cigars and Other Tobacco Products
This law changes when taxes on cigars, snuff, and other tobacco products are due to be paid.
What This Bill Does
Changes the tax collection date for cigars, snuff, and other tobacco products to be after they are sold.
Who It Names or Affects
People who sell or buy cigars, snuff, and other tobacco products in Wyoming.
Terms To Know
Tax
Money that people pay to the government based on what they earn or buy.
Effective Date
The date when a new law starts working and becomes official.
Limits and Unknowns
Does not specify how much tax will be charged for cigars, snuff, and other tobacco products.
Only applies to Wyoming state taxes and does not affect federal or local taxes.
Amendments
These notes stay tied to the official amendment files and metadata from the legislature.
Plain English: The amendment changes the bill to include taxes on various types of tobacco products, not just cigars, and reduces the tax rate from 20% to 10%. It also removes some sections related to cigar taxes.
Expands the bill's scope to cover snuff and other tobacco products in addition to cigars.
Reduces the tax rate on these products from twenty percent (20%) to ten percent (10%).
Removes specific sections dealing with cigar taxes.
The amendment text does not provide details about what 'other tobacco products' include, which could be important for understanding the full impact of the bill.
Some parts of the original bill are deleted without clear replacement or explanation, making it hard to know exactly how those sections will affect the final law.
Plain English: The amendment changes the tax rate on cigars, removes previous amendments related to this bill, and updates specific sections of the bill text.
Changes the tax rate on cigars from twenty percent (20%) to ten percent (10%).
Increases the tax per premium cigar from thirty cents ($0.30) to fifty cents ($0.50).
Removes previous amendments related to lines and sections in the bill.
The amendment text does not provide a clear summary of all changes, so some details might be unclear without reviewing the full bill context.
Plain English: The amendment removes specific details about the tax on cigars from the bill and broadens it to include snuff and other tobacco products.
Removes language specifying a maximum tax on cigars.
Expands the tax provisions to cover snuff and other tobacco products, not just cigars.
Deletes several lines that provide specific details about how the tax is calculated or applied.
The amendment does not specify what new limits or rules will apply to taxes on snuff and other tobacco products after these deletions.
Plain English: The amendment removes the word 'premium' from various sections of the bill and deletes specific lines that define certain terms related to tobacco products.
Removes the term 'premium' from multiple places in the bill text.
Deletes lines defining or mentioning specific aspects of cigar, snuff, and other tobacco product taxes.
The exact impact on definitions and tax implications for premium cigars is unclear due to removed content.
Some deleted sections may have provided important details about how certain types of tobacco products are taxed, which are now missing from the bill.
Bill History
2023-03-09LSO
Assigned Chapter Number 176
2023-03-09Governor
Governor Signed SEA No. 0098
2023-03-03House
H Speaker Signed SEA No. 0098
2023-03-03Senate
S President Signed SEA No. 0098
2023-03-03LSO
Assigned Number SEA No. 0098
2023-02-14House
H Appointed JCC01 Members
2023-02-14Senate
S Appointed JCC01 Members
2023-02-14Senate
S Concur:Failed 1-30-0-0-0
2023-02-13Senate
S Received for Concurrence
2023-02-13House
H 3rd Reading:Passed 46-16-0-0-0
2023-02-10House
H 2nd Reading:Passed
2023-02-09House
H COW:Passed
2023-02-09House
H Placed on General File
2023-02-09House
H02 - Appropriations:Amend and Do Not Pass: 5-2-0-0-0
2023-02-07House
:Rerefer to H02 - Appropriations
2023-02-07House
H03 - Revenue:Recommend Amend and Do Pass 9-0-0-0-0
2023-02-06House
H Introduced and Referred to H03 - Revenue
2023-01-17House
H Received for Introduction
2023-01-17Senate
S 3rd Reading:Passed 26-5-0-0-0
2023-01-16Senate
S 2nd Reading:Passed
2023-01-13Senate
S COW:Passed
2023-01-13Senate
S Placed on General File
2023-01-13Senate
S03 - Revenue:Recommend Amend and Do Pass 5-0-0-0-0
2023-01-10Senate
S Introduced and Referred to S03 - Revenue
2022-12-28Senate
S Received for Introduction
2022-12-09LSO
Bill Number Assigned
Official Summary Text
Bill Summary - 23LSO-0062
Bill No.:
SF0042
Effective:
7/1/2023
LSO No.:
23LSO-0062
Enrolled Act No.:
SEA No. 0098
Chapter No.:
176
Prime Sponsor:
Joint Revenue Interim Committee
Catch Title:
Taxation of cigars.
Subject:
Taxation of cigars, snuff and other tobacco products.
Summary/Major Elements:
This bill provides that the tax on cigars, snuff and other tobacco products shall be due on the sale of the tobacco product.
The above summary is not an official publication of the Wyoming Legislature and is not an official statement of legislative intent.
While the Legislative Service Office endeavored to provide accurate information in this summary, it should not be relied upon as a comprehensive abstract of the bill.
Current Bill Text
Read the full stored bill text
23LSO-0062
ORIGINAL Senate
ENGROSSED
File No
.
SF0042
ENROLLED ACT NO. 98,
SENATE
SIXTY-SEVENTH LEGISLATURE OF THE STATE OF WYOMING
2023 General Session
AN ACT relating to tobacco taxes; providing that the tax on a cigar, snuff and other tobacco products are due following the sale of the cigar; and providing for an effective date.
Be It Enacted by the Legislature of the State of Wyoming:
Section 1.
W.S. 39
‑
18
‑
107(a)(ii) is amended to read:
39
‑
18
‑
107.
Compliance; collection procedures.
(a)
Returns and reports.
The following shall apply:
(ii)
On or before the tenth day of each calendar quarter, every consumer who, during the preceding calendar quarter, has acquired title to or possession of nicotine products for use or storage in this state, upon which products the tax imposed by W.S. 39
‑
18
‑
103(a)(iii) and (v) has not been paid, shall file a return with the department showing the quantity of such products so acquired. The return shall be made upon a form furnished and prescribed by the department and shall contain such other information as the department may require. The return shall be accompanied by a remittance for the full unpaid tax liability shown by it
, provided that the tax on cigars, snuff and other tobacco products shall be due upon the sale of the cigars, snuff and other tobacco products as provided in subsection (b) of this section
.
Section 2
.
This act is effective July 1, 2023
.
(END)
Speaker of the House
President of the Senate
Governor
TIME APPROVED: _________
DATE APPROVED: _________
I hereby certify that this act originated in the Senate.
Chief Clerk
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