Alcohol & Cigarette Taxes

Alcohol Taxation
Malt, fermented and spirituous liquors are taxed by volume in the state of Wyoming. Fermented liquors (wine) are taxed at a rate of 3/4 of a cent per 100 milliliters ($0.0075 per 3.4 ounces). Spirits are taxed at a rate of 2.5 cents ($0.025) per 100 milliliters. Beer (malt beverage) is taxed at a rate of half a cent per liter ($0.005 per 33.8 ounces). In approximate terms, this equates roughly to the following:

  • 28 cents per gallon for wine
  • 95 cents per gallon of spirits
  • 2 cents per gallon of beer

 

Additionally, there is a state mark-up on wine and spirits at a percentage of 17.6. Beverages containing less than 0.5% of alcohol by volume are exempt. 

In the 2012 fiscal year, $1,186,106 was collected on liquor; $291,780 was collected on wine; and $264,726 in tax revenue was collected on malt beverages. This amounts to a total of $1,742,612. All taxes on alcohol go to the State General Fund.

Source:  WTA Tax Summary Booklet

Cigarette & Other Tobacco Products Taxation
Wyoming taxes per cigarette by affixing a stamp to each package of cigarettes. Importers or consumers are required to pay a use tax if the tax is not paid by the wholesaler. All other tobacco products are also taxable and subject to an excise tax paid by wholesalers on the manufacturer's price. Cigarettes are taxed at a rate of 60 cents per package of 20 cigarettes and 75 per cents per package of 25 cigarettes. This equates to three cents per cigarette. A discount is available to wholesaler purchasers; this discount is 6% on the purchase of stamps. A 20% excise tax on other tobacco products is paid by the wholesaler to the manufacturer. Moist snuff is taxed at a rate of $0.60 per ounce (or portion thereof). There is a minimum tax of $0.60 per unit of snuff.

In the 2012 fiscal year, $20,801,051 of tax revenue was collected on cigarettes and $5,141,431 was levied on other tobacco products. This amounts to $25,942,482. The revenue from the taxation of cigarettes and other tobacco products goes to the State General Fund and cities, towns, and counties. The revenue from a 20 cigarette pack is distributed as follows: 51.06 cents is sent to the General Fund, while 8.94 cents goes to cities, towns, and counties and is based on collection within their boundaries. Other tobacco product taxes go directly to the State General Fund.

Source:  WTA Tax Summary Booklet

Source:  Legislative Service Office 2011 Budget Fiscal Data Book

 

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