2023 23LSO-0063
STATE OF WYOMING
HOUSE BILL NO. HB0058
Cigarette tax.
Sponsored by: Joint Revenue Interim Committee
A BILL
for
1 AN ACT relating to tobacco tax; increasing the tax rate on
2 cigarettes; and providing for an effective date.
3
4 Be It Enacted by the Legislature of the State of Wyoming:
5
6 Section 1. W.S. 39-18-104(a)(intro) and (b)(intro) is
7 amended to read:
8
9 39-18-104. Taxation rate.
10
11 (a) There is levied and shall be collected and paid
12 to the department an excise tax at the rate of three cents
13 ($.03) five and two-tenths cents ($0.052) upon the sale of
14 each cigarette sold by wholesalers.
15
1 HB0058
 2023 STATE OF WYOMING 23LSO-0063
1 (b) There is levied and shall be paid to the
2 department an excise tax at the rate of three cents ($.03)
3 five and two-tenths cents ($0.052) upon the use or storage
4 by consumers of cigarettes in Wyoming but only if the tax
5 imposed by subsection (a) of this section has not been
6 paid.
7
8 Section 2. This act is effective July 1, 2023.
9
10 (END)
2 HB0058


Statutes affected:
Introduced: 39-18-104