Wyoming Tobacco Sales Taxes 2018 Wyoming: Tobacco Excise Taxes

Wyoming:

Wyoming Cigarette and Tobacco Excise Taxes

Total Wyoming Cigarette Taxes Average Cost Per Pack Ranking (Highest to Lowest)
$0.60 / pack $5.04 / pack 45th / 51

In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the Wyoming and Federal levels. Excise taxes on tobacco are implemented by every state, as are excises on alcohol and motor fuels like gasoline.


Wyoming Tobacco Sales Taxes 2018 Current Wyoming Tobacco Excise Tax Rates

Wyoming has some of the lowest taxes on cigarettes in the United States

The primary excise taxes on tobacco in Wyoming are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is 60 cents per pack of 20 cigarettes and other tobacco products except moist snuff are taxed at 20% of the wholesale price and moist snuff is taxed at 60 cents per ounce of moist snuff.


Wyoming cigarette sales tax rate

Wyoming Cigarette Tax - $0.60 / pack

In Wyoming, cigarettes are subject to a state excise tax of $0.60 per pack of 20. Cigarettes are also subject to Wyoming sales tax of approximately $0.19 per pack, which adds up to a total tax per pack of $0.79. Wyoming's cigarette excise tax rate has not been changed in over a decade.

The average cost of a pack of cigarettes in Wyoming is $5.04, which is the 45th highest in the United States.


Wyoming Other Tobacco Products sales tax rate

Wyoming Other Tobacco Products Tax - 20% / Wholesale Price

In Wyoming, other tobacco products are subject to a state excise tax of 20% / wholesale price as well as federal excise taxes (listed below).

The tax on Snuff per ounce is $0.60


Payment of Wyoming Tobacco Excise Taxes

Payments of tobacco excise taxes are made by vendors, not by consumers, though the taxes will be passed on in the tobacco's retail price. Sales reports and payments of cigarettes and other tobacco products are due on the 20th day of each month.


Federal Tobacco Sales Taxes 2018 Federal Tobacco Excise Taxes

The price of all tobacco products sold in Wyoming also includes Federal Tobacco excise taxes, which are collected from the manufacturer by the Tobacco and Tobacco Tax and Trade Bureau and generally passed on to the consumer in the product's price. Federal excise tax rates on tobacco products are as follows:

Cigars and Cigarettes

Small Cigarettes $50.33 per 1,000 cigarettes, or $1.01 per pack of 20
Large Cigarettes $105.69 per 1,000 cigarettes, or $2.11 per pack of 20
Small Cigars $50.33 per 1,000 cigars, or $1.01 per pack of 20
Large Cigars 52.75% of sales price but not to exceed $402.60 per 1,000 cigars, or $0.4026 maximum each

Other Tobacco Products

Pipe Tobacco $2.8311 per pound, or $0.1769 per one-ounce tin
Chewing Tobacco $0.5033 per pound, or $0.0315 per one-ounce tin
Snuff $1.51 per pound, or $0.0944 per one-ounce tin
Roll-your-own Tobacco $24.78 per pound, or $1.5488 per one-ounce tin

There are also federal excise taxes on cigarette rolling paper and cigarette tubes.



  Back to Wyoming Sales Tax Handbook Top
** This Document Provided By SalesTaxHandbook **
Source: http://www.salestaxhandbook.com/wyoming/tobacco