The bill proposes significant changes to the taxation and regulation of tobacco products in Wyoming, specifically focusing on the excise tax on tobacco products other than cigarettes. It repeals the state excise tax on these products and removes the mandate regarding the disposal of confiscated cigarettes. The bill also includes conforming amendments and provides new definitions, particularly clarifying what constitutes a "cigarette." Notably, the term "wholesaler" is redefined to specify that it applies to those who import, sell, or distribute cigarettes, regardless of their physical location.

Additionally, the bill amends various sections of the law to replace references to "nicotine products" with "cigarettes," thereby narrowing the scope of taxation and regulation. It establishes that no local government can impose taxes on the sale of cigarettes, while still allowing them to regulate public use. The bill also outlines compliance requirements for wholesalers, including record-keeping and licensing, and specifies penalties for violations. The effective date for these changes is set for July 1, 2025.

Statutes affected:
Introduced: 39-18-101, 39-18-103, 39-18-106, 39-18-107, 39-18-108, 39-18-102, 39-18-104, 39-18-111