SF0163

Repeals the state excise tax on tobacco products other than cigarettes and makes conforming amendments to Wyoming's tobacco tax statutes.

• Amends the definition of 'wholesaler' to reference only cigarettes instead of all nicotine products, removing the broader tax application to non-cigarette tobacco products. (W.S. 39-18-101(a)(v)(A), W.S. 39-18-101(a)(v)(B))
• Adds a definition of 'cigarette' to clarify what products are subject to the remaining tax. (W.S. 39-18-101(a)(xii))
• Updates the state preemption of tobacco tax authority to apply only to cigarettes, removing preemption over taxation of other nicotine products. (W.S. 39-18-103(b))
• Amends licensing requirements to apply only to wholesalers, importers, and manufacturers of cigarettes rather than all nicotine products. (W.S. 39-18-106(a))
• Modifies record-keeping and reporting requirements to apply only to cigarettes, removing quarterly reporting requirements for non-cigarette nicotine products. (W.S. 39-18-107(a)(i), W.S. 39-18-107(c)(i))
• Adjusts enforcement penalties and procedures to reference only cigarettes. (W.S. 39-18-108(c)(ii)(A), W.S. 39-18-108(c)(vi))
• Changes the mandatory disposal requirement for seized cigarettes to allow the department to sell seized cigarettes to licensed wholesalers. (W.S. 39-18-108(e))
• Repeals all statutory provisions related to taxation of nicotine products other than cigarettes, including definitions, tax imposition, and compliance procedures specific to non-cigarette products. (Section 2, W.S. 39-18-101(a)(iv), W.S. 39-18-101(a)(viii)-(x), W.S. 39-18-102(b), W.S. 39-18-103(a)(iii)-(vi), W.S. 39-18-104(c)-(h))

Effective: July 1, 2025

AI-generated summary · Verify against the official text (PDF) · Notice a problem? Let us know