Section 39-18-111 – Distribution.
39-18-111. Distribution. (a) Fifteen percent (15%) of the taxes collected pursuant to W.S.39-18-104(a) and (b) shall be distributed to incorporated cities and towns and to boards of county commissioners in the proportion the cigarette taxes derived from sales within each incorporated city or town or county bears to total cigarette taxes collected. The computation for […]
Section 39-18-108 – Enforcement.
39-18-108. Enforcement. (a) Audits. There are no specific applicable provisions for audits for this chapter. (b) Interest. There are no specific applicable provisions for interest for this chapter. (c) Penalties. The following shall apply: (i) Any package of cigarettes found in this state without stamps, imprints or impressions affixed thereto as provided by this article […]
Section 39-18-109 – Taxpayer Remedies.
39-18-109. Taxpayer remedies. (a) Interpretation requests. There are no specific applicable provisions for interpretation requests for this chapter. (b) Appeals. There are no specific applicable provisions for appeals for this chapter. (c) Refunds. The department shall redeem any unused and uncancelled stamps presented by a wholesaler. (d) Credits. Credit shall be given by the department […]
Section 39-18-110 – Statute of Limitations.
39-18-110. Statute of limitations. There are no specific applicable provisions for a statute of limitations for this chapter.
Section 39-18-105 – Exemptions.
39-18-105. Exemptions. (a) Sales of cigarettes to any agency of the United States government, sales in interstate commerce or the taxation of any transaction prohibited by the United States constitution are exempted from the provisions of this article but shall be reported to the department in the manner prescribed by it. (b) The sales and […]
Section 39-18-106 – Licensing; Permits.
39-18-106. Licensing; permits. (a) Every wholesaler, cigarette importer and cigarette manufacturer who sells or offers to sell nicotine products in this state must have a license to do so issued by the department. No license or renewal of a license shall be granted under this section unless the wholesaler states in writing, under penalty for […]
Section 39-18-107 – Compliance; Collection Procedures.
39-18-107. Compliance; collection procedures. (a) Returns and reports. The following shall apply: (i) Each wholesaler shall keep complete and accurate records of all nicotine products purchased and sold for three (3) years. The records shall be in the form prescribed by the department and will be available for inspection by the department at any reasonable […]
Section 39-18-102 – Administration; Confidentiality.
39-18-102. Administration; confidentiality. (a) The payment of the taxes required by this article shall be evidenced by the affixing of stamps, imprints or impressions on each package of cigarettes sold or distributed by a licensed wholesaler. The department shall obtain suitable stamps and sell them to licensed wholesalers for cash at a six percent (6%) […]
Section 39-18-103 – Imposition.
39-18-103. Imposition. (a) Taxable event. The following event shall constitute a taxable event under this article: (i) There is levied and shall be collected and paid to the department an excise tax at the rate imposed by W.S. 39-18-104(a) upon the sale of each cigarette sold by wholesalers; (ii) There is levied and shall be […]
Section 39-18-104 – Taxation Rate.
39-18-104. Taxation rate. (a) There is levied and shall be collected and paid to the department an excise tax at the rate of three cents ($.03) upon the sale of each cigarette sold by wholesalers. (i) Repealed by Laws 2019, ch. 21, § 2. (ii) Repealed by Laws 2019, ch. 21, § 2. (b) There […]