Every wholesaler who sells or offers to sell cigars, snuff, or other tobacco products in Wyoming must obtain a Tobacco Wholesalers License from the Department of Revenue by filing a Cigarette Wholesalers & Other Tobacco Wholesalers, Cigarette Importer, or Cigarette Manufacturer License Application (Form 007) and $10 license fee for each business location. Tobacco Wholesalers Licenses expire every June 30th and may be renewed electronically through the Wyoming Internet Filing System for Business (WYIFS).
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.
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/.
Wyoming state law does not contain restrictions on smoking in restaurants or bars. Generally, smoking and drinking may therefore be allowed in these establishments. However, localities may impose more stringent laws or ordinances.
Localities may also require additional business licenses.