Wyoming

Alerts & Updates

Key Contacts

Wyoming Department of Revenue
Excise (Sales & Use) Tax Division
(307) 777-5200
(307) 777-3632 fax
Vendor Operations: dor@wyo.gov
Education & Taxability: dor_taxability@wyo.gov

Wyoming Secretary of State
Elections Division
(307) 777-5860
(307) 777-7640 fax
elections@wyo.gov

PCA Contact

Tyler Henson tyler@premiumcigars.org

Legislative Information

Taxation

Wyoming imposes an excise tax on cigars, snuff, and other tobacco products purchased or imported into the state by wholesalers for resale. A tax will be imposed on the use or storage by consumers of tobacco products other than cigarettes in the state if the excise tax has not previously been paid.

Wyo. Stat. § 39-18-103(a)(iii): Imposition


The state preempts the field of imposing taxes on cigarettes, and no city, town, or county may impose, levy, or collect taxes on the sale, occupation, or privilege of selling cigarettes.

Wyo. Stat. § 39-18-103(b): Basis of tax


Department of Revenue staff reported that the above prohibition on additional local excise taxes on cigarettes at the wholesale level also applies to other tobacco products. However, all items of tangible personal property, to include cigarettes and other tobacco products, are also subject to Wyoming sales tax at the retail level. The sales tax rate applicable to sales in Wyoming is a composite of the state rate and the county-specific option taxes.

The tax on tobacco products is 20% of the wholesale purchase price at which the products are purchased by wholesalers from manufacturers, except that the tax on moist snuff is $0.60 for any amount up to 1 ounce plus a proportionate tax at the like rate on any fractional parts of more than 1 ounce.

Wyo. Stat. § 39-18-104: Taxation rate


A tax at the rate of 10% of the retail price of cigars, snuff, or other tobacco products other than cigarettes and moist snuff will be imposed on the use or storage by consumers of tobacco products other than cigarettes in the state if the excise tax has not previously been paid.

Wyo. Stat. § 39-18-104(d): Taxation rate


A tax on moist snuff of $0.60 for any amount up to 1 ounce plus a proportionate tax at the like rate on any fractional parts of more than 1 ounce will be imposed on the use or storage by consumers of tobacco products other than cigarettes in the state if the excise tax has not previously been paid.

Wyo. Stat. § 39-18-104(f): Taxation rate              

Wyoming HB 77 (2019) levies an excise tax of $0.03 upon the sale of each cigarette sold by wholesalers. 

This measure also levies an excise tax at the rate of three cents ($.03) upon the use or storage by consumers of cigarettes in Wyoming but only if the tax imposed by subsection (a) of this section has not been paid. License fees paid under this bill shall be deposited in the state general fund. 15% of the taxes collected 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 the distribution shall be made by the department according to the monthly returns filed by the wholesalers.

Each wholesaler of cigars, snuff, or other tobacco products must file an Other Tobacco Products Wholesaler’s Quarterly Return (Form 71) on or before the 20th day after the end of each calendar quarter, along with payment for taxes due. On or before the 10th day after the end of each calendar quarter, every consumer who has acquired title to or possession of cigars, snuff, or other tobacco products for use or storage in Wyoming upon which the tax has not been paid must file a Consumer’s Tobacco Products Wholesaler Monthly Return (Form 72), along with payment for taxes due.

Wyo. Stat. § 39-18-107: Compliance; collection procedures

Other Tobacco Tax registration, filing, and renewals can be submitted through the Wyoming Internet Filing System for Business (WYIFS).

Form Type / NameForm Number / Link
Wyoming Department of Revenue: Cigarette Tax FormsCigarette Tax Forms
Wyoming Internet Filing System for Business (WYIFS)WYIFS

Cigar and Smoking Tobacco Definitions

Smoking” is defined as a lighted cigar, cigarette, pipe, or other lighted tobacco product.

Wyoming State Government Nonsmoking Policy

Tobacco products” means any substance containing tobacco leaf, or any product made or derived from tobacco that contains nicotine, including, but not limited to, cigarettes, electronic cigarettes, cigars, pipe tobacco, snuff, chewing tobacco, or dipping tobacco.

Wyo. Stat. § 14-3-301(i)

Moist snuff” is any moist, finely cut, ground, or powdered tobacco intended to be placed in the oral cavity, other than dry snuff.

Wyo. Stat. § 39-18-101(viii)

A “wholesaler” is any person who:

  • Whether located within or without Wyoming, imports sell or distributes cigarettes, cigars, snuff or other tobacco products into the state for sale or resale
  • Purchases cigarettes, cigars, snuff or other tobacco products in the state for sale or resale
  • Purchases cigarettes for sale or resale through mechanical vending devices except for persons who sell cigarettes in vending devices which are owned or leased by them and located in their place of business
  • Sells or distributes for sale or resale cigarettes over the internet or through any other means of direct or indirect mail solicitation or delivery to any person in the state

Wyo. Stat. § 39-18-101(v)

A “retailer” is a business of any kind at a specific location that sells tobacco products to a user or consumer.

Wyo. Stat. § 14-3-301(iii)

Wholesale purchase price” means the established price for which a manufacturer sells the tobacco product to a wholesaler exclusive of any discount or other reduction.

Wyo. Stat. § 39-18-101(iv)

Sale” or “sell” means any exchange or transfer of title or possession within the state including installment credit and conditional sales to any other person for a consideration.

Wyo. Stat. § 39-18-101(ii)

Restrictions

Wyoming state law does not regulate or restrict smoking in public places or private and public workplaces. 

Smoking is not permitted in any state building under the authority of the Capitol Building Commission except in a specially ventilated designated smoking area.

Wyoming State Government Nonsmoking Policy

Localities may pass laws or ordinances regulating or restricting smoking.

Individuals under 18 years of age cannot possess, use, purchase or attempt to purchase tobacco products, or misrepresent their identity or age, or use any false or altered identification for the purpose of purchasing or attempting to purchase tobacco products. Similarly, it is illegal for any person or retailer to sell, offer for sale, permit the sale of, give away, or deliver tobacco products to any person under 18 years of age.

Wyo. Stat. § 14-3-304: Purchase by minors prohibited

Wyo. Stat. § 14-3-305: Possession or use by minors prohibited

Wyo. Stat. § 14-3-302: Prohibited sales or delivery


Department of Workforce Services (Labor Standards) staff reported that the Wyoming Statutes contain no specific provision relating to the minimum age for a minor to sell tobacco in a retail store. Staff recommended that interested parties contact the applicable town, city, or county. 

Any person who sells tobacco products must post signs informing the public of the age restrictions provided by state law at or near every display of tobacco products and on or upon every vending machine that offers tobacco products for sale. Each sign must be plainly visible and must contain a statement communicating that the sale of tobacco products to persons under 18 years of age is prohibited by law. Any person who owns, operates, or manages a business where tobacco products are offered for sale at retail and at which persons under the 18 years of age are allowed admission with or without an adult, must maintain all tobacco products within the line of sight of a cashier or other employee or under the control of the cashier or other employees.

Wyo. Stat. § 14-3-303: Posted notice required; location of vending machines


No person may sell or offer tobacco products:

  • Through a vending machine unless the vending machine is located in:
    • Businesses, factories, offices or other places not open to the general public
    • Places to which persons under 18 years of age are not permitted access, or
    • Business premises where alcoholic or malt beverages are sold or dispensed and where entry by persons under 18 years of age is prohibited.
  • Through a self-service display except in:
    • A vending machine, or
    • A business where entry by persons under 18 years of age is prohibited.

Wyo. Stat. § 14-3-303: Posted notice required; location of vending machines


State law does not prohibit the imposition by local law or ordinance of further regulation or prohibition upon the sale, use, and possession of tobacco products to any person under 18 years of age, but the governmental entity shall not permit or authorize the sale, use or possession of tobacco products to any person under 18 years of age. No governmental entity shall enact any law or ordinance which changes the standards provided by W.S. 14-3-302(a) and (c), 14-3-303(a), 14-3-304(a) and 14-3-305(a).

Wyo. Stat. § 14-3-308: Further regulation by local ordinance

In Wyoming, it is illegal for any person or retailer to sell, offer for sale, permit the sale of, give away, or deliver tobacco products to any person under 18 years of age. 

Wyo. Stat. § 14-3-302: Prohibited sales or delivery


Department of Revenue staff reported that, because other tobacco taxes are imposed at the wholesale level, tobacco samples are subject to the tax on other tobacco products. Staff also reported that any person who acts as a wholesaler, importer, or manufacturer who sells or offers to sell tobacco products in the state must obtain a Tobacco Wholesaler License from the Department of Revenue.

State law does not prohibit the imposition by local law or ordinance of further regulation or prohibition upon the sale, use, and possession of tobacco products to any person under 18 years of age, but the governmental entity shall not permit or authorize the sale, use or possession of tobacco products to any person under 18 years of age. No governmental entity shall enact any law or ordinance which changes the standards provided by W.S. 14-3-302(a) and (c), 14-3-303(a), 14-3-304(a) and 14-3-305(a).

Wyo. Stat. § 14-3-308: Further regulation by local ordinance.

Operating Your Business

Every wholesaler who sells or offers to sell cigars, snuff, or other tobacco products in Wyoming must obtain a Tobacco Wholesalers License from the Department of Revenue by filing a Cigarette Wholesalers & Other Tobacco Wholesalers, Cigarette Importer, or Cigarette Manufacturer License Application (Form 007) and $10 license fee for each business location. Tobacco Wholesalers Licenses expire every June 30th and may be renewed electronically through the Wyoming Internet Filing System for Business (WYIFS).

Wyo. Stat. § 39-18-106(a): Licensing; permits


Each wholesaler of cigars, snuff, or other tobacco products must file an Other Tobacco Products Wholesaler’s Quarterly Return (Form 71) on or before the 20th day after the end of each calendar quarter, along with payment for taxes due. On or before the 10th day after the end of each calendar quarter, every consumer who has acquired title to or possession of cigars, snuff, or other tobacco products for use or storage in Wyoming upon which the tax has not been paid must file a Consumer’s Tobacco Products Wholesaler Monthly Return (Form 72), along with payment for taxes due.

Wyo. Stat. § 39-18-107: Compliance; collection procedures

Other Tobacco Tax registration, filing, and renewals can be submitted through the Wyoming Internet Filing System for Business (WYIFS)


Wyoming state law does not contain restrictions on smoking in restaurants or bars. Generally, smoking and drinking may, therefore, be allowed in these establishments. However, localities may impose more stringent laws or ordinances. 

Localities may also require additional business licenses.

Form Type / NameForm Number / Link
Wyoming Department of Revenue: Cigarette Tax FormsCigarette Tax Forms
Wyoming Internet Filing System for Business (WYIFS)WYIFS

Political Involvement

Lobby” or “as a lobbyist” means to attempt to influence legislation. Any person, who, on behalf of any association, corporation, labor union, public, nonprofit, or private special interest group or any interest other than personal, is receiving or has a reasonable expectation of receiving expense reimbursement or compensation in excess of $500.00 in a reporting period as a lobbyist must register with the Secretary of State. 

Wyo. Stat. § 28-7-101: Registration; reports

Any person who lobbies or acts as a lobbyist in Wyoming must register with the Secretary of State before or within 48 hours of commencing lobbying activities by submitting a Lobbyist Registration Form and the applicable $25 or $5 registration fee. Registrations expire on April 30th of each year and must be renewed annually by submitting the same form.

Wyo. Stat. § 28-7-101: Registration; reports


All registered lobbyists with reportable expenses equal to or greater than $500 must file a Lobbyist Activity Report for the preceding year annually on or before June 30th.

Wyo. Stat. § 28-7-201: Lobbyist activity reports; contents, forms, and filing requirements; penalties

Form Type / NameForm Number / Link
Wyoming Secretary of State: All Form & Publications (select “Lobbyist” heading to expand)All Form & Publications
Wyoming Secretary of State Lobbyist CenterState Lobbyist Center

Shipping Regulations

Wyoming does not have any specific restrictions concerning the shipping of tobacco products to consumers. 

Every wholesaler who sells or offers to sell cigars, snuff, or other tobacco products in Wyoming must obtain a Tobacco Wholesalers License from the Department of Revenue by filing a Cigarette Wholesalers & Other Tobacco Wholesalers, Cigarette Importer, or Cigarette Manufacturer License Application (Form 007) and $10 license fee for each business location. Tobacco Wholesalers Licenses expire every June 30th and may be renewed electronically through the Wyoming Internet Filing System for Business (WYIFS).

Wyo. Stat. § 39-18-106(a): Licensing; permits


If a person purchases cigars, snuff, or other tobacco products directly from a manufacturer for sale or resale in Wyoming, the person will have Form 71 quarterly filing requirements with Wyoming. If a person is another tobacco product manufacturer who manufactures, fabricates, assembles, processes, or labels other tobacco products for sale in Wyoming, the person will be considered manufacture and will not need to file a tobacco return with Wyoming.

Additional information about licensing and registration requirements, including information about forms, is available at the Operating Your Business link above.

Wyoming does not have any specific age verification requirements for the shipping of tobacco products. 

Wyoming imposes an excise tax on cigars, snuff, and other tobacco products purchased or imported into the state by wholesalers for resale. A tax will be imposed on the use or storage by consumers of tobacco products other than cigarettes in the state if the excise tax has not previously been paid.

If a person purchases cigars, snuff, or other tobacco products directly from a manufacturer for sale or resale in Wyoming, the person will have Form 71 quarterly filing requirements with Wyoming. If a person is another tobacco product manufacturer who manufactures, fabricates, assembles, processes, or labels other tobacco products for sale in Wyoming, the person will be considered manufacture and will not need to file a tobacco return with Wyoming.

Wyo. Stat. § 39-18-103(a)(iii): Imposition


The state preempts the field of imposing taxes on cigarettes, and no city, town, or county may impose, levy, or collect taxes on the sale, occupation, or privilege of selling cigarettes.

Wyo. Stat. § 39-18-103(b): Basis of tax


Additional information about taxation in the state, including information about tax rates, filings, and forms, is available under the Taxation and Definitions tabs above.


Disclaimer: PCA believes the information on this site is accurate. However, tobacco laws and regulations are subject to frequent change and court interpretation. Statements above are not intended as legal advice or restatement of law. PCA does not guarantee or assume responsibility for the accuracy, completeness or timeliness of this information, nor that this information complies with all federal laws or the laws of all 50 states. Parties acknowledge and agree it is not the intention of PCA to provide specific legal advice for particular individuals, but rather to provide users with general information to better understand these issues. Users shall neither construe any of these materials as legal advice nor make this site the primary basis for any legal decisions made by or on your behalf and agree to release and waive any claims against PCA for the same. You shall consult with legal advisors concerning any contemplated individual decision.