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23 chapters · 231 sections in this title.
W.S. § 39-18-101 Definitions
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Definitions. (a) As used in this article: (i) "Cash" means United States currency, certified bank checks or bank cashier's checks payable in United States currency; (ii) "Sale" or "sell" means any exchange or transfer of title or possession within the state including installment …
W.S. § 39-18-102 Administration; confidentiality
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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…
W.S. § 39-18-103 Imposition
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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…
W.S. § 39-18-104 Taxation rate
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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 (i) Repealed by Laws 2019, ch. 21, § 2. (ii) Repealed by Laws 2019, ch. 21, § 2.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 is …