Wyoming § 39-18-105 Exemptions

Wyoming Statutes

§ 39-18-105 — Exemptions

Wyoming § 39-18-105

Title 39Taxation and Revenue

Ch. 18CIGARETTE TAXES

This text of Wyoming § 39-18-105 (Exemptions) is published on Counsel Stack Legal Research, covering Wyoming primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wyo. Stat. Ann. § 39-18-105 (2026).

Text

(a)Sales of cigarettes to any agency of the United States government, sales in interstate commerce or the taxation of any transaction prohibited by the United States constitution are exempted from the provisions of this article but shall be reported to the department in the manner prescribed by it.

(b)The sales and use tax exemptions specified in W.S. 39-15-105 and 39-16-105 are not applicable to this article.

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(a) Sales of cigarettes to any agency of the United States
government, sales in interstate commerce or the taxation of any
transaction prohibited by the United States constitution are
exempted from the provisions of this article but shall be
reported to the department in the manner prescribed by it.
(b) The sales and use tax exemptions specified in W.S.
39-15-105 and 39-16-105 are not applicable to this article.