Bill > SF0163

This bill modifies Wyoming's tobacco taxation laws by focusing specifically on cigarettes and removing previous provisions related to broader "nicotine products". The legislation changes definitions and tax regulations, narrowing the scope to cigarettes by redefining what constitutes a cigarette, removing tax provisions for other nicotine products, and adjusting licensing and enforcement requirements. Key changes include modifying wholesaler definitions to focus on cigarettes, removing local government taxation of nicotine products (while allowing regulation of public use), maintaining a $10 annual licensing fee for wholesalers, and adjusting reporting and penalty structures. The bill repeals several existing statutes related to nicotine product taxation and provides that these changes will take effect on July 1, 2025. Specifically, the law now defines a cigarette more precisely as a roll of tobacco wrapped in paper or a substance containing tobacco, with language that captures products likely to be perceived as cigarettes by consumers. The bill essentially narrows the state's tax and regulatory framework to concentrate solely on traditional cigarettes, potentially simplifying tax collection and enforcement.

Budget and Finance

https://www.wyoleg.gov/Legislation/2025/SF0163