SF0096

Wyoming SF0096 amends tobacco sales and taxation laws, setting tax rates and licensing requirements for wholesalers and remote sellers.

Wyoming SF0096 amends tobacco sales and taxation laws by setting tax rates on various tobacco products. It imposes an excise tax on cigars, snuff, and other tobacco products at 20% of the wholesale purchase price, with a maximum tax of $0.30 per cigar. Moist snuff is taxed at $0.60 per ounce plus a proportionate tax on any additional amount. Electronic cigarettes and vapor material are taxed at 15% of the wholesale purchase price. The bill also imposes a 10% tax on the use or storage of cigars, snuff, and other tobacco products by consumers, not exceeding $0.30 per cigar.