Tobacco Taxes Wyoming's excise tax per pack of cigarettes: $0.600 Wyoming's excise tax collection for the fiscal year ending June 2002: $5,369,000 Sales tax on tobacco products: 4.00% Federal excise tax per pack of cigarettes: $0.39 Total federal excise tax collections in fiscal year 2002: $7,512,700,000

Who Profits from Cigarette Sales? click for larger view

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Number of six-packs of beer that must be sold in Wyoming to produce the same state excise tax revenue generated by one carton of cigarettes: 106.7

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Number of bottles of wine that must be sold in Wyoming to produce the same state excise tax revenue generated by one carton of cigarettes: 21.6

Wyoming Smokers' Contributions
to the State Economy - 2002

Smokers Pay Excise Taxes2	$	5,369,365
Smokers Pay Sales Taxes2	$	5,987,697
Smokers Pay Tobacco Settlement Payments3	$	1,770,456
	$	13,127,518

• Income

Wyoming smokers' median income 20011

$

31,552

• Wyoming State Tax Liability for Median Income Smoker4

Annual state income tax liability for a couple	$
Annual state income tax liability for a couple with two children	$

• Smoker Excise Tax/Sales Tax/Tobacco Settlement Payments Liability5

Total average paid per Wyoming smoker in excise and sales taxes	$	140
Cost per Wyoming smoker for settlement payments to Wyoming	$	219
Total annual payment to Wyoming per smoker	$	359

TOTAL SMOKER CIGARETTE PAYMENTS TO WYOMING Per year: $ 13,127,518 Per day: $ 35,941 Per hour: $ 1,498 Per minute: $ 25 Per second: $ 0

1. Centers for Disease Control's Behavioral Risk Factor Surveillance System, 2001
   
2. Orzechowski & Walker, Arlington, Virginia; from state revenue department
   
3. PriceWaterhouseCooper
   
4. U.S. Census Bureau, 2000 state population and Centers for Disease Control's Behavioral Risk Surveillance System, 2001
   
5. Tax and Budget Comparisons are from the U.S. Census Bureaus and the State of Wyoming's Administration and Information, Budget Division, 2003-2004 Supplemental Budget Documents. Available online at http://ai.state.wy.us/budget/agcybudget0304.asp.

A summary of Wyoming state law is provided below
(for specific questions regarding state law, contact your legal advisor.)

Minimum Age	Customers must be 18 years or older to purchase tobacco products.
Restricted Products	Tobacco products, including, but not limited to, cigarettes, cigars, pipe tobacco, snuff, chewing tobacco or dipping tobacco.
Acceptable Forms of Identification	Motor vehicle driver's license, a registration certificate issued under the Federal Military Selective Service Act, an identification card issued to a member of the armed forces, an internationally accepted passport document with a discernible date of birth and photograph or an identification card issued by the Department of Revenue.
Fine/Penalty Schedule for Selling to Minors	Individuals who violate this provision will be guilty of a misdemeanor punishable by a fine of not more than $50 for the first violation; $250 for the second violation within 24 months; and $750 for a third or subsequent violation within 24 months. For all violations, the court may allow the defendant to perform community service and be granted credit against his or her fine at the rate of $5 per hour. Retailers who violate this provision will be guilty of a misdemeanor punishable by a fine of not more than $50 for the first violation; $250 for the second violation within 24 months; $750 and an injunction to prohibit the sale of tobacco in the retail establishment for up to 180 days for a third or subsequent violation within 24 months.
Affirmative Defense	It is an affirmative defense if the person who sold the tobacco product was presented with, and reasonably relied upon, an identification card, which identified the person buying or receiving the tobacco product as being over 18 years of age. No fine shall be imposed upon the retailer for a first offense if the retailer can show that it had adopted and enforced a written policy against sales to minors, informed its employees of the applicable laws, required employees to verify age by way of photographic identification or electronic scanning device and established and imposed disciplinary sanctions for noncompliance.
Minor Possession	The purchase, attempted purchase, possession, or use of tobacco products or misrepresentation of age or use of false identification by minors is prohibited. Violators will be guilty of a misdemeanor punishable by a fine of up to $50 for the first violation; $250 for the second violation within 24 months; $750 for a third or subsequent violation within 24 months. In lieu of a fine, the court may allow the defendant to perform community service or attend a tobacco cessation program and be granted credit against his or her fine at the rate of $5 per hour.
Sign Requirement	A sign must be posted at or near every display of tobacco products. Signs must be plainly visible and must contain the statement that the sale of tobacco products to persons under 18 is prohibited. Failure to post signs will result in a fine of up to $50 for the first offense; $250 for the second violation within 24 months; $750 and an injunction to prohibit the sale of tobacco in the retail establishment for up to 180 days for a third or subsequent violation within 24 months. Each day of violation will be considered a separate offense.
Compliance Checks	As a condition of receiving federal substance abuse block grant funds, federal law requires the State of Wyoming to conduct random, unannounced inspections of tobacco outlets to determine compliance rates. The Department of Health coordinates the inspections.
DISCLAIMER: This information summary is provided as a service of the Coalition, but is not intended to provide legal advice or analysis. These summaries are not intended to be complete representations of state law, which may contain additional rules and restrictions relating to tobacco products not mentioned in this summary, as well as retailing prohibitions related to matters including, but not limited to, state required training, minimum pack size, the sale of loose cigarettes and other restrictions. Retailers should not rely on these summaries as complete or accurate descriptions of applicable federal, state or local law. Users with questions about the law should seek the advice of counsel. Each state law is unique and possibly represents multiple legislative or regulatory acts. Local laws may differ. Check with local authorities for variations from state law. These summaries are not intended to be complete representations of state law.

The reprinting of this information from the Coalition, does not constitute a representation or admission by RJRT that such information is accurate, complete, or a proper characterization of the laws concerned. The Coalition for Responsible Tobacco Retailing is a cooperative effort among retailers, wholesalers and manufacturers who share a common goal: to do all they can to prevent tobacco sales to minors.

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