Partial tobacco products tax repeal.

25LSO-0739
2025
STATE OF WYOMING
25LSO-0739
Numbered
2.0

SENATE FILE NO. SF0163

Partial tobacco products tax repeal.

Sponsored by: Senator(s) Pappas and Representative(s) Filer

A BILL

for

AN ACT relating to taxation and revenue; repealing a state excise tax on tobacco products other than cigarettes; removing a mandate on disposal of confiscated cigarettes; making conforming amendments; providing definitions; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1
.

W.S. 39
‑
18
‑
101(a)(v)(A), (B) and by creating a new paragraph (xii), 39
‑
18
‑
103(b), 39
‑
18
‑
106(a), 39
‑
18
‑
107(a)(i) and (c)(i)(intro) and 39
‑
18
‑
108(c)(ii)(A), (vi) and (e) are amended to read:

39
‑
18
‑
101.

Definitions.

(a)

As used in this article:

(v)

"Wholesaler" means any person who:

(A)

Whether located within or without Wyoming
Regardless of physical location
, imports, sells or distributes
nicotine products
cigarettes
into this state for sale or resale;

(B)

Purchases
nicotine products
cigarettes
in this state for sale or resale;

(xii)

"Cigarette" means:

(A)

Any roll of tobacco wrapped in paper or in any substance not containing tobacco; and

(B)

Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in subparagraph (A) of this paragraph.

39
‑
18
‑
103.

Imposition.

(b)

Basis of tax.

The state preempts the field of imposing taxes on
nicotine products
cigarettes
and no city, town or county shall impose, levy or collect taxes upon the sale, occupation or privilege of selling
nicotine products
cigarettes
. This subsection shall not be construed to prevent a city, town or county from regulating the public use of nicotine products.

39
‑
18
‑
106.

Licensing; permits.

(a)

Every wholesaler, cigarette importer and cigarette manufacturer who sells or offers to sell
nicotine products
cigarettes
in this state must have a license to do so issued by the department. No license or renewal of a license shall be granted under this section unless the wholesaler states in writing, under penalty for false swearing, that he shall comply fully with W.S. 9
‑
4
‑
1201 through 9
‑
4
‑
1209. The license fee is ten dollars ($10.00) per year or fraction thereof and is valid through June 30 in each year. The license will be granted only to wholesalers who own or operate the place from which sales are made and additional licenses must be obtained for each separate location. The licenses are transferable pursuant to rules and regulations promulgated by the department.

39
‑
18
‑
107.

Compliance; collection procedures.

(a)

Returns and reports.

The following shall apply:

(i)

Each wholesaler shall keep complete and accurate records of all
nicotine products
cigarettes
purchased and sold for three (3) years. The records shall be in the form prescribed by the department and will be available for inspection by the department at any reasonable time. The department may investigate and examine the stock of cigarettes upon any premises where they are stored or sold;

(c)

Timelines.

The following shall apply:

(i)

No later than the twentieth day of the month following the sale of cigarettes
, or the month following the end of the calendar quarter for nicotine products other than cigarettes,
each wholesaler shall return to the department the following information on forms furnished by the department:

39
‑
18
‑
108.

Enforcement.

(c)

Penalties.

The following shall apply:

(ii)

The following acts are misdemeanors punishable by a fine of not more than one hundred dollars ($100.00) or imprisonment in the county jail for not more than six (6) months or both:

(A)

Selling or distributing
nicotine products
cigarettes
as a wholesaler without a license;

(vi)

Any person who purchases any
nicotine product
cigarettes
for resale in this state from other than a licensed wholesaler is liable for the tax and any penalties and interest imposed under this paragraph as if he were a wholesaler under this act and shall pay an additional penalty of twenty
‑
five percent (25%) of any tax due. Any wholesaler or other person who fails to file any return or to pay any tax within the time required or permitted by this subsection shall be subject to a penalty of five percent (5%) of the amount of the tax due, plus one percent (1%) of the tax for each month of delinquency or fraction thereof. The department may waive all or any part of this penalty for good cause shown;

(e)

Tax sales.

Cigarettes seized in accordance with paragraph (c)(i) of this section
shall
may
be sold by the department to a licensed wholesaler to the best advantage of the state. Proceeds from the sale shall be remitted to the state treasurer for deposit into the general fund. The licensed wholesaler purchasing the cigarettes shall pay taxes and affix stamps, imprints or impressions as provided by this article on cigarettes so purchased.

Section 2.

W.S. 39
‑
18
‑
101(a)(iv) and (viii) through (x), 39
‑
18
‑
102(b), 39
‑
18
‑
103(a)(iii) through (vi) and (c)(iii) through (vi), 39
‑
18
‑
104(c) through (h), 39
‑
18
‑
107(a)(ii) and (c)(i)(D) and 39
‑
18
‑
111(b) are repealed.

Section 3
.

This act is effective July 1, 2025
.

(END)

1
SF0163