SF0096

Amends Wyoming tobacco laws to clarify wholesaler prohibitions on sales to minors, establish tobacco tax rates and caps on cigars and pipe tobacco, impose taxes on remote retail sales, and require remote retail sellers to obtain licenses.

• Clarifies that both retailers and wholesalers are prohibited from selling, permitting sale, offering for sale, giving away, or delivering nicotine products to persons under 21 years of age. (W.S. 14-3-302(c))
• Defines wholesaler to include remote retail sellers and persons who sell or distribute cigarettes over the internet or through mail solicitation or delivery to persons in Wyoming. (W.S. 39-18-101(a)(v)(D))
• Establishes definitions for consumer, pipe tobacco, remote retail sale, and remote retail seller (persons exceeding $100,000 in gross revenue from cigars or pipe tobacco sales in a calendar year). (W.S. 39-18-101(a)(xii) through (xv))
• Imposes a 20% excise tax on cigars, snuff, and other tobacco products purchased by wholesalers for resale, with a maximum cap of $0.30 per cigar. (W.S. 39-18-104(c))
• Imposes a 10% use or storage tax on cigars and other tobacco products consumed by individuals in Wyoming, with a maximum cap of $0.30 per cigar, unless wholesale tax has been paid. (W.S. 39-18-104(d)(i))
• Imposes a 20% excise tax on remote retail sales of cigars or pipe tobacco by wholesalers to Wyoming consumers, with a maximum cap of $0.30 per cigar, with the wholesaler liable for payment. (W.S. 39-18-104(d)(ii))
• Imposes a 60-cent tax per ounce (or proportionate amount) on moist snuff purchased by wholesalers for resale, based on manufacturer-listed net weight. (W.S. 39-18-104(e))
• Imposes a 15% excise tax on electronic cigarettes and vapor material purchased by wholesalers for resale. (W.S. 39-18-104(g))
• Requires wholesalers, including remote retail sellers, to obtain a license from the department to sell nicotine products in Wyoming, with a $10 annual license fee valid through June 30 each year. (W.S. 39-18-106(a))