Read the full stored bill text
26LSO-0476
2026
STATE OF WYOMING
26LSO-0476
Numbered
2.0
SENATE FILE NO. SF0096
Tobacco sales and taxation.
Sponsored by: Senator(s) Pappas and Representative(s) Bear
A BILL
for
AN ACT relating to tobacco; clarifying that wholesalers are prohibited from making sales or delivery of nicotine products to minors; clarifying the imposition of the tobacco tax on sales of cigars and pipe tobacco; establishing a maximum tax amount for cigars; providing for the imposition of tobacco taxes on remote retail sales of cigars and pipe tobacco; requiring remote retail sellers to obtain a license; providing definitions; making conforming amendments; and providing for an effective date.
Be It Enacted by the Legislature of the State of Wyoming:
Section 1
.
W.S. 14
‑
3
‑
301(a) by creating a new paragraph (xii), 14
‑
3
‑
302(c), 39
‑
18
‑
101(a)(v)(D) and by creating new paragraphs (xii) through (xv), 39
‑
18
‑
103(a)(intro) and (iii) through (v), (c)(iii) through (v), 39
‑
18
‑
104(c) through (e) and (g) and 39
‑
18
‑
106(a) are amended to read:
14
‑
3
‑
301.
Definitions.
(a)
As used in this article:
(xii)
"Wholesaler" means as defined in W.S. 39
‑
18
‑
101(a)(v).
14
‑
3
‑
302.
Prohibited sales or delivery.
(c)
No retailer
or wholesaler
shall sell, permit the sale, offer for sale, give away or deliver nicotine products to any person under the age of twenty
‑
one (21) years.
39
‑
18
‑
101.
Definitions.
(a)
As used in this article:
(v)
"Wholesaler" means any person who:
(D)
Is a remote retail seller or who otherwise s
ells or distributes for sale or resale cigarettes over the internet or through any other means of direct or indirect mail solicitation or delivery to any person in this state.
(xii)
"Consumer" means any person who purchases, has title to or has possession of nicotine products in this state that are purchased or held in storage for the person's own use or consumption and not for resale;
(xiii)
"Pipe tobacco" means any tobacco that, because of its appearance, type, packaging or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco to be smoked in a pipe;
(xiv)
"Remote retail sale" means any sale of cigars or pipe tobacco to a consumer in this state when:
(A)
The consumer submits the order for the purchase by means of a telephone or other method of voice transmission, mail or electronically over the internet or other online service, or when the seller is otherwise not in the physical presence of the consumer when the order or purchase is made; or
(B)
Cigars or pipe tobacco are delivered to the consumer by common carrier, private delivery service or other method of remote delivery, or the seller is not in the physical presence of the consumer when the consumer obtains possession of the cigars or pipe tobacco.
(xv)
"Remote retail seller" means any person who makes remote retail sales to consumers in Wyoming that exceed one hundred thousand dollars ($100,000.00) in gross revenue in the applicable calendar year or in the immediately preceding calendar year.
39
‑
18
‑
103.
Imposition.
(a)
Taxable event. The following
event
events
shall constitute a taxable event under this article
. This article shall be administered to ensure that the applicable tax under this article is paid on each nicotine product and that no nicotine product is taxed more than one (1) time
:
(iii)
In addition to the other taxes imposed by this subsection, there is levied and assessed upon cigars, snuff and other tobacco products purchased or imported into this state by wholesalers for
sale or
resale, except cigarettes taxed under this subsection, an excise tax at the rate imposed by W.S. 39
‑
18
‑
104(c) or (e), as applicable;
(iv)
The tax imposed by paragraph (iii) of this subsection shall also be imposed upon
:
(A)
T
he use or storage by consumers of cigars, snuff and other tobacco products in this state, and upon those consumers, at the rate imposed by W.S.
39
‑
18
‑
104(d) or (f)
39
‑
18
‑
104(d)(i) or (f)
, as applicable.
This tax shall not apply if the tax imposed by paragraph (iii) of this subsection
or the tax imposed by subparagraph (B) of this paragraph
has been paid;
(B)
A remote retail sale of cigars or pipe tobacco by a wholesaler to consumers in this state at the rate imposed by W.S. 39
‑
18
‑
104(d)(ii). This tax shall not apply if the tax imposed by paragraph (iii) of this subsection has been paid.
(v)
In addition to the other taxes imposed by this subsection, there is levied and assessed upon electronic cigarettes and vapor material purchased or imported into this state by wholesalers for
sale or
resale an excise tax at the rate imposed by W.S. 39
‑
18
‑
104(g);
(c)
Taxpayer.
The following taxpayers are liable for the tax imposed by this article:
(iii)
In addition to the other taxes imposed by this subsection, there is levied and assessed upon cigars, snuff and other tobacco products purchased or imported into this state by wholesalers for
sale or
resale, except cigarettes taxed under this subsection, an excise tax at the rate imposed by W.S. 39
‑
18
‑
104(c) or (e), as applicable;
(iv)
The tax imposed by paragraph (iii) of this subsection shall also be imposed upon
:
(A)
T
he use or storage by consumers of cigars, snuff and other tobacco products in this state, and upon those consumers, at the rate imposed by W.S.
39
‑
18
‑
104(d) or (f)
39
‑
18
‑
104(d)(i) or (f)
, as applicable.
This tax shall not apply if the tax imposed by paragraph (iii) of this subsection
or the tax imposed by subparagraph (B) of this paragraph
has been paid;
(B)
A remote retail sale of cigars or pipe tobacco by a wholesaler to consumers in this state at the rate imposed by W.S. 39
‑
18
‑
104(d)(ii). This tax shall not apply if the tax imposed by paragraph (iii) of this subsection has been paid.
(v)
In addition to the other taxes imposed by this subsection, there is levied and assessed upon electronic cigarettes and vapor material purchased or imported into this state by wholesalers for
sale or
resale an excise tax at the rate imposed by W.S. 39
‑
18
‑
104(g);
39
‑
18
‑
104.
Taxation rate.
(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
sale or
resale, except cigarettes and moist snuff taxed under this section, an excise tax at the rate of twenty percent (20%) of the wholesale purchase price at which the tobacco products are purchased by wholesalers from manufacturers.
The tax under this subsection shall not exceed thirty cents ($0.30) per cigar.
(d)
The tax imposed by subsection (c) of this section shall also be imposed upon
:
(i)
T
he 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%) of the retail price of the cigar, snuff or other tobacco product other than cigarettes and moist snuff.
The tax under this paragraph shall not exceed thirty cents ($0.30) per cigar.
This tax shall not apply if the tax imposed by subsection (c) of this section
or the tax imposed by paragraph (ii) of this subsection
has been paid
;
.
(ii)
A remote retail sale of cigars or pipe tobacco by a wholesaler to consumers in this state, at the rate of twenty percent (20%) of the wholesale purchase price. The tax under this paragraph shall not exceed thirty cents ($0.30) per cigar. The wholesaler shall be liable for the tax under this paragraph. This tax shall not apply if the tax imposed by subsection (c) of this section has been paid.
(e)
In addition to the other taxes imposed by this section, there is levied and assessed upon moist snuff purchased or imported into this state by wholesalers for
sale or
resale, an excise tax at the rate of sixty cents ($0.60) for any amount of moist snuff up to one (1) ounce plus a proportionate tax at the like rate on any fractional parts of more than one (1) ounce. The tax on moist snuff shall be imposed based on the net weight as listed by the manufacturer.
(g)
In addition to the other taxes imposed by this section, there is levied and assessed upon electronic cigarettes and vapor material purchased or imported into this state by wholesalers for
sale or
resale, an excise tax at the rate of fifteen percent (15%) of the wholesale purchase price at which the electronic cigarettes and vapor material are purchased by wholesalers from manufacturers.
39
‑
18
‑
106.
Licensing; permits.
(a)
Every wholesaler,
including a remote retail seller, and every
cigarette importer and cigarette manufacturer who sells or offers to sell nicotine products 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.
Section 2
.
This act is effective July 1, 2026
.
(END)
1
SF0096