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SF0042 • 2023

Taxation of cigars.

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.

Budget Taxes
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.

SF0042H3001

3rd reading • Representative Yin

Withdrawn

Plain English: The amendment proposes to remove a specific line from the bill that relates to tobacco taxes.

  • Removes line 6 on page 1 of the bill, which likely contains details about when cigar taxes are due.
  • The exact content and implications of the removed line cannot be determined without seeing its original text.
SF0042H3002

3rd reading • Representative Locke

Failed

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.
SF0042H3003

3rd reading • Representative Bear

Corrected, Failed

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.
SF0042HS001

Standing Committee • House Revenue Committee

Corrected, Adopted

Plain English: The amendment adds a definition for 'premium cigar' and changes the tax rate on premium cigars to ten percent of their sale price.

  • Adds a new paragraph (xii) in W.S. 39-18-101(a) defining what constitutes a 'premium cigar'.
  • Changes the tax rate for premium cigars from a fixed amount not exceeding thirty cents to ten percent of their sale price.
  • Inserts an appropriation of $577,000 from the general fund to the Department of Revenue for implementing this act.
  • The amendment text does not specify how the tax changes will affect non-premium cigars or other tobacco products.
SF0042HS002

Standing Committee • House Appropriations Committee

Adopted

Plain English: The amendment changes the amount of money specified in the bill from $577,000 to $265,000.

  • Changes the tax amount for certain tobacco products from $577,000 to $265,000.
  • The amendment does not provide details about why this change is being made or what specific tobacco products are affected.
  • It's unclear how this change will impact the overall tax structure for cigars and other tobacco products.
SF0042S2001

2nd reading • Senator Rothfuss

Failed

Plain English: The amendment removes specific language about taxing cigars and modifies some sentences related to tobacco taxes.

  • Removes the phrase 'specifying a maximum tax' from the bill's text.
  • Deletes the mention of 'cigars;' in the bill.
  • Changes 'are' to 'is' in one sentence, likely simplifying it.
  • Eliminates certain lines and amendments related to specific sections of tobacco taxes.
  • The exact impact on other parts of the bill is unclear due to removed content.
SF0042JC001

Conference Committee

S Adopted, H Adopted

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.
SF0042SS001

Standing Committee • Senate Revenue Committee

Adopted

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

  1. 2023-03-09 LSO

    Assigned Chapter Number 176

  2. 2023-03-09 Governor

    Governor Signed SEA No. 0098

  3. 2023-03-03 House

    H Speaker Signed SEA No. 0098

  4. 2023-03-03 Senate

    S President Signed SEA No. 0098

  5. 2023-03-03 LSO

    Assigned Number SEA No. 0098

  6. 2023-02-14 House

    H Appointed JCC01 Members

  7. 2023-02-14 Senate

    S Appointed JCC01 Members

  8. 2023-02-14 Senate

    S Concur:Failed 1-30-0-0-0

  9. 2023-02-13 Senate

    S Received for Concurrence

  10. 2023-02-13 House

    H 3rd Reading:Passed 46-16-0-0-0

  11. 2023-02-10 House

    H 2nd Reading:Passed

  12. 2023-02-09 House

    H COW:Passed

  13. 2023-02-09 House

    H Placed on General File

  14. 2023-02-09 House

    H02 - Appropriations:Amend and Do Not Pass: 5-2-0-0-0

  15. 2023-02-07 House

    :Rerefer to H02 - Appropriations

  16. 2023-02-07 House

    H03 - Revenue:Recommend Amend and Do Pass 9-0-0-0-0

  17. 2023-02-06 House

    H Introduced and Referred to H03 - Revenue

  18. 2023-01-17 House

    H Received for Introduction

  19. 2023-01-17 Senate

    S 3rd Reading:Passed 26-5-0-0-0

  20. 2023-01-16 Senate

    S 2nd Reading:Passed

  21. 2023-01-13 Senate

    S COW:Passed

  22. 2023-01-13 Senate

    S Placed on General File

  23. 2023-01-13 Senate

    S03 - Revenue:Recommend Amend and Do Pass 5-0-0-0-0

  24. 2023-01-10 Senate

    S Introduced and Referred to S03 - Revenue

  25. 2022-12-28 Senate

    S Received for Introduction

  26. 2022-12-09 LSO

    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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