1 | 1 | | 2025 |
---|
2 | 2 | | STATE OF WYOMING |
---|
3 | 3 | | 25LSO-04531HB0124 |
---|
4 | 4 | | HOUSE BILL NO. HB0124 |
---|
5 | 5 | | Reduction in taxation act. |
---|
6 | 6 | | Sponsored by: Representative(s) Filer, Geringer and Larson, |
---|
7 | 7 | | JT and Senator(s) Olsen |
---|
8 | 8 | | A BILL |
---|
9 | 9 | | for |
---|
10 | 10 | | 1 AN ACT relating to alcoholic beverages; repealing the |
---|
11 | 11 | | 2 excise tax on malt beverages; amending limitations on |
---|
12 | 12 | | 3 importing alcoholic beverages for personal use; making |
---|
13 | 13 | | 4 conforming amendments; and providing for an effective date. |
---|
14 | 14 | | 5 |
---|
15 | 15 | | 6 |
---|
16 | 16 | | 7 |
---|
17 | 17 | | 8W.S. 12-2-201(c), 12-2-302(a), |
---|
18 | 18 | | 9 12-3-101(a), (b) and (d) and 12-3-102(a) are amended to |
---|
19 | 19 | | 10 read: |
---|
20 | 20 | | 11 |
---|
21 | 21 | | 12 |
---|
22 | 22 | | 13 |
---|
23 | 23 | | 14 2025STATE OF WYOMING25LSO-04532HB01241 (c) A malt beverage wholesaler may sell to or |
---|
24 | 24 | | 2 purchase from another malt beverage wholesaler only those |
---|
25 | 25 | | 3 products the purchasing wholesaler is licensed to sell |
---|
26 | 26 | | 4 within his designated territory. A copy of the invoice of |
---|
27 | 27 | | 5 the transaction shall be submitted to the division by the |
---|
28 | 28 | | 6 seller. State excise tax shall be reported and paid by the |
---|
29 | 29 | | 7 |
---|
30 | 30 | | 8 |
---|
31 | 31 | | 9 |
---|
32 | 32 | | 10 |
---|
33 | 33 | | 11 |
---|
34 | 34 | | 12 |
---|
35 | 35 | | 13 (a) The division shall collect all excise taxes |
---|
36 | 36 | | 14 provided by this title relating to alcoholic |
---|
37 | 37 | | 15liquors for deposit into the general fund. |
---|
38 | 38 | | 16 |
---|
39 | 39 | | 17 |
---|
40 | 40 | | 18 |
---|
41 | 41 | | 19 |
---|
42 | 42 | | 20 (a) An excise tax is assessed and shall be collected |
---|
43 | 43 | | 21 by the division equal to three-fourths of one cent ($.0075) |
---|
44 | 44 | | 22 per one hundred (100) milliliters (3.4 ounces) or fraction |
---|
45 | 45 | | 23 thereof on wine, two and one-half cents ($.025) per one 2025STATE OF WYOMING25LSO-04533HB0124 |
---|
46 | 46 | | 1 hundred (100) milliliters (3.4 ounces) or fraction thereof |
---|
47 | 47 | | 2 on spirituous liquors. |
---|
48 | 48 | | 3 |
---|
49 | 49 | | 4 appropriate excise tax shall be collected on all alcoholic |
---|
50 | 50 | | 5 sold, offered for sale or use in |
---|
51 | 51 | | 6 this state. |
---|
52 | 52 | | 7 |
---|
53 | 53 | | 8 |
---|
54 | 54 | | 9 (b) It is unlawful for any licensee to receive or |
---|
55 | 55 | | 10 possess any alcoholic upon which |
---|
56 | 56 | | 11 state excise taxes have not been paid. |
---|
57 | 57 | | 12 |
---|
58 | 58 | | 13 (d) No person shall, without authorization from the |
---|
59 | 59 | | 14 division or by law, personally transport alcoholic liquor |
---|
60 | 60 | | 15 |
---|
61 | 61 | | 16 in the state when the applicable state excise tax has not |
---|
62 | 62 | | 17 been paid. No person, without authorization from the |
---|
63 | 63 | | 18 shall import or transport at any given |
---|
64 | 64 | | 19 time more than three (3) liters of alcoholic liquor |
---|
65 | 65 | | 20 excluding wine, nine (9) liters of wine or five (5) gallons |
---|
66 | 66 | | 21 of malt beverage for the personal use of the possessor into |
---|
67 | 67 | | 22 Wyoming. |
---|
68 | 68 | | 23 This subsection shall not apply to a person importing 2025STATE OF WYOMING25LSO-04534HB0124 |
---|
69 | 69 | | 1 manufactured wine in accordance with the provisions of W.S. |
---|
70 | 70 | | 2 12-2-204. |
---|
71 | 71 | | 3 |
---|
72 | 72 | | 4 |
---|
73 | 73 | | 5 |
---|
74 | 74 | | 6 |
---|
75 | 75 | | 7 (a) When an authorized inspector discovers alcoholic |
---|
76 | 76 | | 8 liquors |
---|
77 | 77 | | 9 been paid in the possession of a licensee, he shall take |
---|
78 | 78 | | 10 possession of and hold the alcoholic liquors |
---|
79 | 79 | | 11 |
---|
80 | 80 | | 12 is convicted of a violation of W.S. 12-3-101, the court |
---|
81 | 81 | | 13 shall order that the untaxed liquor |
---|
82 | 82 | | 14 be delivered to the division, if merchantable, where it |
---|
83 | 83 | | 15 will be added to its stock and sold in the usual course of |
---|
84 | 84 | | 16 business. If the liquors |
---|
85 | 85 | | 17 determined to be nonmerchantable, the court shall order |
---|
86 | 86 | | 18 their destruction. This subsection shall not apply to |
---|
87 | 87 | | 19 homemade beverages that are provided in accordance with an |
---|
88 | 88 | | 20 event under W.S. 12-10-102, provided that the beverages |
---|
89 | 89 | | 21 shall be removed from the premises within twenty-four (24) |
---|
90 | 90 | | 22 hours following the end of the event. |
---|
91 | 91 | | 23 2025STATE OF WYOMING25LSO-04535HB01241. This act is effective July 1, 2025. |
---|
92 | 92 | | 2 |
---|
93 | 93 | | 3 (END) |
---|