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H.B. No. 0054 |
Tobacco tax increase-Medicaid funding. |
Sponsored By: Joint Labor, Health and Social Services Interim Committee
AN ACT relating to taxation and revenue; providing for an increase in tobacco taxes as specified; providing for distribution by continuous appropriation to the department of health for the Wyoming medical assistance and services program; and providing for an effective date.
12/29/2005 Bill Number Assigned
2/13/2006 H Received for Introduction
2/15/2006 H Introduced and Referred to H10
ROLL CALL
Ayes: Representative(s) Alden, Anderson, R., Barnard, Berger, Brown, Buchanan, Cohee, Davison, Diercks, Edwards, Esquibel, Gay, Gilmore, Gingery, Goggles, Hammons, Harshman, Harvey, Hastert, Iekel, Jorgensen, Lockhart, Lubnau, Luthi, Martin, Mercer, Meuli, Miller, Morgan, Osborn, Pedersen, Petersen, Powers, Reese, Samuelson, Simpson, Slater, Thompson, Warren, Wasserburger, White and Zwonitzer.
Nays: Representative(s) Bagby, Brechtel, Bucholz, Childers, Hageman, Hinckley, Illoway, Jones, Landon, McOmie, Olsen, Philp, Quarberg, Robinson, Semlek, Walsh and Watt.
Excused: Representative(s) Jackson
Ayes 42 Nays 17 Excused 1 Absent 0 Conflicts 0
2/17/2006 H10 Recommended Do Pass
ROLL CALL
Ayes: Representative(s) Barnard, Harvey, Hastert, Iekel, Morgan and Osborn
Nays: Representative(s) Brechtel and Martin
Excused: Representative(s) Jackson
Ayes 6 Nays 2 Excused 1 Absent 0 Conflicts 0
2/17/2006 H Placed on General File
HB0054HW001/FAILED
Page 1-line 5 After ";" insert "conforming provisions;".
Page 1-line 9 After "W.S." insert "39‑18‑103(a)(iii), (iv) and by creating new paragraphs (v) and (vi), (c)(iii) and (iv) and by creating new paragraphs (v) and (vi),".
Page 1-line 11 After "(c)" delete "and" insert ","; after "(d)" insert "and by creating new subsections (e) and (f), 39‑18‑107(a)(ii)"; after "39‑18‑111(b)" insert ", (c)".
Page 1-After line 12 Insert:
"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 purchased or imported into this state by wholesalers for resale,
except cigarettes and cigars taxed under
this subsection, an excise tax at the rate imposed by W.S. 39‑18‑104(c)
of the wholesale purchase price at which the tobacco products are purchased by
wholesalers from manufacturers;
(iv) The tax
imposed by paragraph (iii) of this subsection shall also be imposed upon the
use or storage by consumers of cigars, snuff
and other tobacco products in this state, and upon those consumers, at the rate
imposed by W.S. 39‑18‑104(d) of the retail price of the cigar, snuff or other tobacco product. This tax
shall not apply if the tax imposed by paragraph (iii) of this subsection has
been paid;.
(v) In addition to the other taxes imposed by this subsection, there is levied and assessed upon cigars purchased or imported into this state by wholesalers for resale an excise tax at the rate imposed by W.S. 39‑18‑104(e) of the wholesale purchase price at which the cigars are purchased by wholesalers from manufacturers;
(vi) The tax imposed by paragraph (v) of this subsection shall also be imposed upon the use or storage by consumers of cigars in this state, and upon those consumers, at the rate imposed by W.S. 39‑18‑104(f) of the retail price of the cigar. This tax shall not apply if the tax imposed by paragraph (v) of this subsection has been paid.
(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 purchased or imported into this state by wholesalers for resale,
except cigarettes or cigars taxed under
this subsection, an excise tax at the rate imposed by W.S. 39‑18‑104(c)
of the wholesale purchase price at which the tobacco products are purchased by
wholesalers from manufacturers;
(iv) The tax
imposed by paragraph (iii) of this subsection shall also be imposed upon the
use or storage by consumers of cigars, snuff
and other tobacco products in this state, and upon those consumers, at the rate
imposed by W.S. 39‑18‑104(d) of the retail price of the cigar, snuff or other tobacco product. This tax
shall not apply if the tax imposed by paragraph (iii) of this subsection has
been paid;.
(v) In addition to the other taxes imposed by this subsection, there is levied and assessed upon cigars purchased or imported into this state by wholesalers for resale an excise tax at the rate imposed by W.S. 39‑18‑104(e) of the wholesale purchase price at which the cigars are purchased by wholesalers from manufacturers;
(vi) The tax imposed by paragraph (v) of this subsection shall also be imposed upon the use or storage by consumers of cigars in this state, and upon those consumers, at the rate imposed by W.S. 39‑18‑104(f) of the retail price of the cigar. This tax shall not apply if the tax imposed by paragraph (v) of this subsection has been paid.".
Page 2-line 24 Strike "cigars,".
Page 3-line 2 Before "taxed" insert "and cigars".
Page 3-line 11 Strike "cigars,".
Page 3-line 14 Strike "cigar,".
Page 3-After line 16 Insert:
"(e) In addition to the taxes on other tobacco products imposed by this section, there is levied and assessed upon cigars purchased or imported into this state by wholesalers for resale an excise tax at the rate of twenty percent (20%) of the wholesale purchase price at which the cigars are purchased by wholesalers from manufacturers.
(f) The tax imposed by subsection (e) of this section shall also be imposed upon the use or storage by consumers of cigars in this state, and upon those consumers, at the rate of ten percent (10%) of the retail price of the cigar. This tax shall not apply if the tax imposed by subsection (e) of this section has been paid.
39‑18‑107. Compliance; collection procedures.
(a) Returns and reports. The following shall apply:
(ii) On or before the tenth day of each calendar quarter, every consumer who, during the preceding calendar quarter, has acquired title to or possession of cigars, snuff or other tobacco products for use or storage in this state, upon which products the tax imposed by W.S. 39‑18‑103(a)(iii) or (v) has not been paid, shall file a return with the department showing the quantity of such products so acquired. The return shall be made upon a form furnished and prescribed by the department and shall contain such other information as the department may require. The return shall be accompanied by a remittance for the full unpaid tax liability shown by it.".
Page 3-After line 22 Insert:
"(c) The revenue received from the tax imposed by W.S.
39‑18‑104(a)(ii), and (b)(ii), (e) and
(f) shall be deposited in the general fund.". PEDERSEN
2/21/2006 H Passed CoW
HB0054H2001/ADOPTED
Page 1-Above line 1 In the catch title delete "-Medicaid funding".
Page 1-line 3 After "distribution" insert ";" and delete balance of line.
Page 1-line 4 Delete entirely.
Page 1-line 5 Delete "program;".
Page 1-line 11 Delete "(b) and".
Page 3-lines 20 through 22 Delete entirely.
Page 4-line 2 After "," delete balance of line.
Page 4-line 3 Delete entirely.
Page 4-line 4 Delete "(d),"; after "be" delete balance of line.
Page 4-lines 5 through 7 Delete entirely and insert "deposited in the general fund.". PHILP, COHEE, OSBORN
2/22/2006 H Passed 2nd Reading
2/23/2006 H Failed 3rd Reading
ROLL CALL
Ayes: Representative(s) Barnard, Berger, Brown, Davison, Gay, Gilmore, Hammons, Harvey, Hastert, Iekel, Jackson, Jorgensen, Lubnau, Martin, Meuli, Morgan, Osborn, Petersen, Powers, Reese, Slater, Thompson, Walsh, Warren, White and Zwonitzer.
Nays: Representative(s) Alden, Anderson, R., Bagby, Brechtel, Buchanan, Bucholz, Childers, Cohee, Diercks, Edwards, Esquibel, Gingery, Goggles, Hageman, Harshman, Hinckley, Illoway, Jones, Landon, Luthi, McOmie, Mercer, Miller, Olsen, Pedersen, Philp, Quarberg, Robinson, Samuelson, Semlek, Simpson, Wasserburger and Watt.
Excused: Representative(s) Lockhart
Ayes 26 Nays 33 Excused 1 Absent 0 Conflicts 0