Out-of-state shipments of manufactured wine-tax.

HB 186 reduces the tax rate on out-of-state shipments of manufactured wine in Wyoming from 12% to 8% of the retail price. It requires out-of-state wine shippers to file monthly reports with the Liquor Division by the 10th of the following month, including shipment invoices, and pay the tax due. The bill takes effect July 1, 2019, and imposes a $25 late filing fee for reports submitted after the deadline. This directly affects businesses shipping wine into Wyoming from other states.