IPCPR Legislative | Shipping in Wyoming

Shipping in Wyoming

wyoming

Shipping in Wyoming

Wyoming does not have any specific restrictions concerning the shipping of tobacco products to consumers. The federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.

 

15 U.S.C. §§ 375 to 378

 

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).

 

Wyo. Stat. § 39-18-106(a): Licensing; permits

 

If a person purchases cigars, snuff, or other tobacco products directly from a manufacturer for sale or resale in Wyoming, the person will have Form 71 quarterly filing requirements with Wyoming. If a person is an other tobacco products manufacturer who manufactures, fabricates, assembles, processes, or labels other tobacco products for sale in Wyoming, the person will be considered a manufacture and will not need to file a tobacco return with Wyoming.

 

Additional information about licensing and registration requirements, including information about forms, is available at the Operating Your Business link above.

Wyoming does not have any specific age verification requirements for the shipping of tobacco products. However, the federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

 

15 U.S.C. §§ 375 to 378

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.

 

If a person purchases cigars, snuff, or other tobacco products directly from a manufacturer for sale or resale in Wyoming, the person will have Form 71 quarterly filing requirements with Wyoming. If a person is an other tobacco products manufacturer who manufactures, fabricates, assembles, processes, or labels other tobacco products for sale in Wyoming, the person will be considered a manufacture and will not need to file a tobacco return with Wyoming.

 

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

 

Additional information about taxation in the state, including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.

 

CONTACT IPCPR LEGISLATIVE
Questions? Comments? Interested in Getting Involved? Contact the IPCPR Legislative Team!
CONTACT US
Thank You. We will contact you as soon as possible.