IPCPR Legislative | Wyoming

Wyoming

wyoming

Wyoming State Contact Information

Wyoming Department of Revenue
Excise (Sales & Use) Tax Division
(307) 777-5200
(307) 777-3632 fax
Vendor Operations: dor@wyo.gov
Education & Taxability: dor_taxability@wyo.gov

Wyoming Secretary of State
Elections Division
(307) 777-5860
(307) 777-7640 fax
elections@wyo.gov

Taxation in Wyoming

 

Wyoming imposes an excise tax on cigars, snuff, and other tobacco products purchased or imported into the state by wholesalers for resale. A tax will be imposed on the use or storage by consumers of tobacco products other than cigarettes in the state if the excise tax has not previously been paid.

 

Wyo. Stat. § 39-18-103(a)(iii): Imposition

 

The state preempts the field of imposing taxes on cigarettes, and no city, town, or county may impose, levy, or collect taxes on the sale, occupation, or privilege of selling cigarettes.

 

Wyo. Stat. § 39-18-103(b): Basis of tax

 

Department of Revenue staff reported that the above prohibition on additional local excise taxes on cigarettes at the wholesale level also applies to other tobacco products. However, all items of tangible personal property, to include cigarettes and other tobacco products, are also subject to Wyoming sales tax at the retail level. The sales tax rate applicable on sales in Wyoming is a composite of the state rate and the county specific option taxes.

The tax on tobacco products is 20% of the wholesale purchase price at which the products are purchased by wholesalers from manufacturers, except that the tax on moist snuff is $0.60 for any amount up to 1 ounce plus a proportionate tax at the like rate on any fractional parts of more than 1 ounce.

 

Wyo. Stat. § 39-18-104: Taxation rate

 

A tax at the rate of 10% of the retail price of cigars, snuff, or other tobacco products other than cigarettes and moist snuff will be imposed on the use or storage by consumers of tobacco products other than cigarettes in the state if the excise tax has not previously been paid.

 

Wyo. Stat. § 39-18-104(d): Taxation rate

 

A tax on moist snuff of $0.60 for any amount up to 1 ounce plus a proportionate tax at the like rate on any fractional parts of more than 1 ounce will be imposed on the use or storage by consumers of tobacco products other than cigarettes in the state if the excise tax has not previously been paid.

 

Wyo. Stat. § 39-18-104(f): Taxation rate

Each wholesaler of cigars, snuff, or other tobacco products must file an Other Tobacco Products Wholesaler’s Quarterly Return (Form 71) on or before the 20th day after the end of each calendar quarter, along with payment for taxes due. On or before the 10th day after the end of each calendar quarter, every consumer who has acquired title to or possession of cigars, snuff, or other tobacco products for use or storage in Wyoming upon which the tax has not been paid must file a Consumer’s Tobacco Products Wholesaler Monthly Return (Form 72), along with payment for taxes due.

 

Wyo. Stat. § 39-18-107: Compliance; collection procedures

 

Other Tobacco Tax registration, filing, and renewals can be submitted through the Wyoming Internet Filing System for Business (WYIFS) at https://excise-wyifs.wy.gov/.

Definitions in Wyoming

 

“Smoking” is defined as a lighted cigar, cigarette, pipe, or other lighted tobacco product.

 

Wyoming State Government Nonsmoking Policy
http://wyospcr.state.wy.us/intranet/1989%20Nonsmoking%20Policy%20%281%29.pdf

 

“Tobacco products” means any substance containing tobacco leaf, or any product made or derived from tobacco that contains nicotine, including, but not limited to, cigarettes, electronic cigarettes, cigars, pipe tobacco, snuff, chewing tobacco, or dipping tobacco.

 

Wyo. Stat. § 14-3-301(i)

 

“Moist snuff” is any moist, finely cut, ground, or powdered tobacco intended to be placed in the oral cavity, other than dry snuff.

 

Wyo. Stat. § 39-18-101(viii)

 

A “wholesaler” is any person who:

  • Whether located within or without Wyoming, imports, sells or distributes cigarettes, cigars, snuff or other tobacco products into the state for sale or resale
  • Purchases cigarettes, cigars, snuff or other tobacco products in the state for sale or resale
  • Purchases cigarettes for sale or resale through mechanical vending devices except persons who sell cigarettes in vending devices which are owned or leased by them and located in their place of business
  • Sells or distributes for sale or resale cigarettes over the internet or through any other means of direct or indirect mail solicitation or delivery to any person in the state

 

Wyo. Stat. § 39-18-101(v)

 

A “retailer” is a business of any kind at a specific location that sells tobacco products to a user or consumer.

 

Wyo. Stat. § 14-3-301(iii)

 

“Wholesale purchase price” means the established price for which a manufacturer sells the tobacco product to a wholesaler exclusive of any discount or other reduction.

 

Wyo. Stat. § 39-18-101(iv)

 

“Sale” or “sell” means any exchange or transfer of title or possession within the state including installment credit and conditional sales to any other person for a consideration.

 

Wyo. Stat. § 39-18-101(ii)

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