HB0124

Repeals the excise tax on malt beverages in Wyoming and modifies related tax collection and import restrictions.

• Eliminates the excise tax on malt beverages, which was previously set at one-half cent per liter. The excise taxes on wine and spirituous liquors remain unchanged. (W.S. 12-3-101(a), Sec. 1)
• Updates the requirement that malt beverage wholesalers report and pay state excise tax, removing the application to malt beverages following the tax repeal. (W.S. 12-2-201(c), Sec. 1)
• Removes references to malt beverage excise taxes from the division's general fund deposit requirements. (W.S. 12-2-302(a), Sec. 1)
• Modifies the prohibition on possessing untaxed malt beverages to apply only to alcoholic liquors, as malt beverages are no longer subject to excise tax. (W.S. 12-3-101(b), Sec. 1)
• Updates personal import limits for malt beverages to remove the requirement that applicable state taxes be paid, consistent with the elimination of the malt beverage excise tax. (W.S. 12-3-101(d), Sec. 1)
• Updates confiscation procedures to reflect that untaxed malt beverages are no longer subject to enforcement provisions related to excise tax violations. (W.S. 12-3-102(a), Sec. 1)

Effective: July 1, 2025

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