This bill aims to enhance regulations surrounding the sale and taxation of tobacco products in Wyoming. It clarifies that wholesalers are prohibited from selling or delivering nicotine products to individuals under the age of twenty-one. Additionally, the bill establishes a maximum tax amount for cigars and imposes tobacco taxes on remote retail sales of cigars and pipe tobacco, requiring remote sellers to obtain a license. New definitions are introduced, including "remote retail seller" and "remote retail sale," to address the growing trend of online tobacco sales.

Key amendments include the imposition of a twenty percent excise tax on remote retail sales of cigars or pipe tobacco, with a cap of thirty cents per cigar. The bill also specifies that wholesalers must obtain a license to sell nicotine products, including those sold remotely, and outlines the licensing requirements. The effective date for this legislation is set for July 1, 2026.

Statutes affected:
Introduced: 14-3-301, 14-3-302, 39-18-101, 39-18-103, 39-18-104, 39-18-106