(a)There is levied and shall be collected and paid to the
department an excise tax at the rate of three cents ($.03) upon
the sale of each cigarette sold by wholesalers.
(i)Repealed by Laws 2019, ch. 21, § 2.
(ii)Repealed by Laws 2019, ch. 21, § 2.
(b)There is levied and shall be paid to the department an
excise tax at the rate of three cents ($.03) 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.
(i)Repealed by Laws 2019, ch. 21, § 2.
(ii)Repealed by Laws 2019, ch. 21, § 2.
(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 resale, except cigarettes an
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(a) There is levied and shall be collected and paid to the
department an excise tax at the rate of three cents ($.03) upon
the sale of each cigarette sold by wholesalers.
(i) Repealed by Laws 2019, ch. 21, § 2.
(ii) Repealed by Laws 2019, ch. 21, § 2.
(b) There is levied and shall be paid to the department an
excise tax at the rate of three cents ($.03) 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.
(i) Repealed by Laws 2019, ch. 21, § 2.
(ii) Repealed by Laws 2019, ch. 21, § 2.
(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 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.
(d) The tax imposed by subsection (c) of this section
shall also be imposed upon the 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. 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 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.
(f) The tax imposed by subsection (e) of this section
shall also be imposed upon the use or storage by consumers of
moist snuff in this state, and upon those consumers, 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. This tax shall not
apply if the tax imposed by subsection (e) of this section has
been paid. 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 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.
(h) The tax imposed by subsection (g) of this section
shall also be imposed upon the use or storage by consumers of
electronic cigarettes and vapor material in this state, and upon
those consumers, at the rate of seven and one-half percent
(7.5%) of the retail price of the electronic cigarettes and
vapor material. This tax shall not apply if the tax imposed by
subsection (g) of this section has been paid.