Taxation of cigars.

This bill, SF 42, sets a maximum tax of $0.30 per premium cigar sold in Wyoming, replacing a previous percentage-based tax. It defines "premium cigar" as handmade, whole-tobacco-leaf cigars without filters or non-tobacco tips, and requires the tax to be paid at the point of sale by wholesalers. Consumers who store or use premium cigars without paying the tax must file quarterly returns showing the quantity and pay the tax at 10% of retail price. The law affects cigar wholesalers, retailers, and consumers who possess premium cigars, with reporting requirements for both parties. It takes effect July 1, 2023.