Title 39, Title 39 — Taxation And Revenue
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 (i) Repealed by Laws 2019, ch. 21, § 2. (ii) Repealed by Laws 2019, ch. 21, § 2.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 …
W.S. § 39-18-105 Exemptions
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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…
W.S. § 39-18-106 Licensing; permits
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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…
W.S. § 39-18-107 Compliance; collection procedures
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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 w…
W.S. § 39-18-108 Enforcement
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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 w…
W.S. § 39-18-109 Taxpayer remedies
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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…
W.S. § 39-18-110 Statute of limitations
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Statute of limitations. There are no specific applicable provisions for a statute of limitations for this chapter.
W.S. § 39-18-111 Distribution
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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 o…