ORIGINAL HOUSE

BILL NO. 0006

ENROLLED ACT NO. 5, HOUSE OF REPRESENTATIVES

FIFTY-SIXTH LEGISLATURE OF THE STATE OF WYOMING

2001 GENERAL SESSION

AN ACT relating to taxation and revenue; providing for the
administration of the cigarette and tobacco products excise
tax as specified; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1. W.S. 39-18-103(a)(iii) and (c)(iii),
39-18-104(c) and 39-18-107(c)(i)(intro), (A), (B) and by
creating a new subparagraph (D) are amended to read:

39-18-103. Imposition.

(a) Taxable event. The following event shall
constitute a taxable event under this article:

(iii) In addition to the other taxes imposed by
this subsection, there is levied and assessed upon cigars,
snuff and other tobacco products sold in this state,
purchased or imported into this state by wholesalers for
resale, except cigarettes taxed under this subsection, an
excise tax at the rate of twenty percent (20%) of the
wholesale purchase price at which the tobacco products are
purchased by wholesalers from manufacturers;

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(c) Taxpayer. The following taxpayers are liable for
the tax imposed by this article:

(iii) In addition to the other taxes imposed by
this subsection, there is levied and assessed upon cigars,
snuff and other tobacco products sold in this state,
purchased or imported into this state by wholesalers for
resale, except cigarettes taxed under this subsection, an
excise tax at the rate of twenty percent (20%) of the
wholesale purchase price at which the tobacco products are
purchased by wholesalers from manufacturers;

39-18-104. Taxation rate.

(c) In addition to the other taxes imposed by this
section, there is levied and assessed upon cigars, snuff
and other tobacco products sold in this state, purchased or
imported into this state by wholesalers for resale, except
cigarettes taxed under this section, an excise tax at the
rate of twenty percent (20%) of the wholesale purchase
price at which the tobacco products are purchased by
wholesalers from manufacturers.

39-18-107. Compliance; collection procedures.

(c) Timelines. The following shall apply:

(i) No later than the twentieth day of the month
following the sale of cigarettes, or the month following
the end of the calendar quarter for cigars, snuff or other
tobacco products each wholesaler shall return to the
department the following information on forms furnished by
the department:

(A) The number of packages of cigarettes,
and the amount of cigars, snuff or other tobacco products
sold in each incorporated city and town;

(B) The number of packages of cigarettes,
and the amount of cigars, snuff or other tobacco products
sold in each county outside the incorporated cities and
towns;

(D) The amount paid by the wholesaler to
the manufacturer for cigars, snuff or other tobacco
products.

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Section 2. This act is effective July 1, 2001.

(END)

Speaker of the House President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the House.

Chief Clerk

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