2025
STATE OF WYOMING
25LSO-04531HB0124
HOUSE BILL NO. HB0124
Reduction in taxation act.
Sponsored by: Representative(s) Filer, Geringer and Larson,
JT and Senator(s) Olsen
A BILL
for
1 AN ACT relating to alcoholic beverages; repealing the
2 excise tax on malt beverages; amending limitations on
3 importing alcoholic beverages for personal use; making
4 conforming amendments; and providing for an effective date.
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8W.S. 12-2-201(c), 12-2-302(a),
9 12-3-101(a), (b) and (d) and 12-3-102(a) are amended to
10 read:
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14 2025STATE OF WYOMING25LSO-04532HB01241 (c) A malt beverage wholesaler may sell to or
2 purchase from another malt beverage wholesaler only those
3 products the purchasing wholesaler is licensed to sell
4 within his designated territory. A copy of the invoice of
5 the transaction shall be submitted to the division by the
6 seller. State excise tax shall be reported and paid by the
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13 (a) The division shall collect all excise taxes
14 provided by this title relating to alcoholic
15liquors for deposit into the general fund.
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20 (a) An excise tax is assessed and shall be collected
21 by the division equal to three-fourths of one cent ($.0075)
22 per one hundred (100) milliliters (3.4 ounces) or fraction
23 thereof on wine, two and one-half cents ($.025) per one 2025STATE OF WYOMING25LSO-04533HB0124
1 hundred (100) milliliters (3.4 ounces) or fraction thereof
2 on spirituous liquors.
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4 appropriate excise tax shall be collected on all alcoholic
5 sold, offered for sale or use in
6 this state.
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9 (b) It is unlawful for any licensee to receive or
10 possess any alcoholic upon which
11 state excise taxes have not been paid.
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13 (d) No person shall, without authorization from the
14 division or by law, personally transport alcoholic liquor
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16 in the state when the applicable state excise tax has not
17 been paid. No person, without authorization from the
18 shall import or transport at any given
19 time more than three (3) liters of alcoholic liquor
20 excluding wine, nine (9) liters of wine or five (5) gallons
21 of malt beverage for the personal use of the possessor into
22 Wyoming.
23 This subsection shall not apply to a person importing 2025STATE OF WYOMING25LSO-04534HB0124
1 manufactured wine in accordance with the provisions of W.S.
2 12-2-204.
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7 (a) When an authorized inspector discovers alcoholic
8 liquors
9 been paid in the possession of a licensee, he shall take
10 possession of and hold the alcoholic liquors
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12 is convicted of a violation of W.S. 12-3-101, the court
13 shall order that the untaxed liquor
14 be delivered to the division, if merchantable, where it
15 will be added to its stock and sold in the usual course of
16 business. If the liquors
17 determined to be nonmerchantable, the court shall order
18 their destruction. This subsection shall not apply to
19 homemade beverages that are provided in accordance with an
20 event under W.S. 12-10-102, provided that the beverages
21 shall be removed from the premises within twenty-four (24)
22 hours following the end of the event.
23 2025STATE OF WYOMING25LSO-04535HB01241. This act is effective July 1, 2025.
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3 (END)