H.B. No. 0096

Tobacco taxes.

 

Sponsored By:                    Joint Revenue Interim Committee

 

AN ACT relating to taxation and revenue; providing for enforcement of tobacco tax provisions as specified; providing definitions; and providing for an effective date.

 

1/4/2005 Bill Number Assigned

1/11/2005               H Received for Introduction

1/11/2005               H Introduced and Referred to H03

1/18/2005               H03 Recommended Amend and Do Pass

 

ROLL CALL

Ayes:  Representative(s) Anderson, R., Bucholz, Gay, Gilmore, Harshman, Hastert, Miller, Pedersen and Walsh

Ayes 9    Nays 0    Excused 0    Absent 0    Conflicts 0

 

1/18/2005               H Placed on General File

 

HB0096HS001/ADOPTED  (CORRECTED COPY)

Page 1-line 7                            After "(v)" insert "(A) and".

Page 1-line 8                            After "(D)" insert "and by creating new paragraphs (vi) and (vii), 39-18-106(a) and by creating a new subsection (c)".

Page 1-After line 16                 Insert:

(A)  Whether located within or without Wyoming, imports, sells or distributes cigarettes, cigars, snuff or other tobacco products into this state for sale or resale;

Page 2-line 1                            Delete "Delivers" insert "Sells or distributes for sale or resale".

Page 2-line 3                            Delete "and" insert "or".

Page 2-line 4                            After "delivery" insert "to any person in this state".

Page 2-After line 4                               Insert:

(vi)  "Cigarette importer" means any person who imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution in this state;

(vii)  "Cigarette manufacturer" means any person who manufactures, fabricates, assembles, processes or labels a finished cigarette for sale in this state.

39-18-106.  Licensing; permits.

(a)  Every wholesaler, cigarette importer and cigarette manufacturer who sells or offers to sell cigarettes, cigars, snuff or other tobacco products in this state must have a license to do so issued by the department. No license or renewal of a license shall be granted under this section unless the wholesaler states in writing, under penalty for false swearing, that he shall comply fully with W.S. 9-4-1201 through 9-4-1209.  The license fee is ten dollars ($10.00) per year or fraction thereof and is valid through June 30 in each year. The license will be granted only to wholesalers who own or operate the place from which sales are made and additional licenses must be obtained for each separate location. The licenses are transferable pursuant to rules and regulations promulgated by the department.

(c)  No license for a wholesaler, cigarette importer or cigarette manufacturer shall be granted, maintained or renewed if the applicant:

(i)  Is not a participating manufacturer as defined in subsection II(jj) of the master settlement agreement as defined in W.S. 9-4-1201(a)(v), or is not in full compliance with W.S. 9-4-1201 through 9-4-1210;

(ii)  Has imported or caused to be imported into the United States any tobacco products in violation of 19 U.S.C. 1681a; or

(iii)  Has imported or caused to be imported into the United States, or manufactured for sale or distribution in the United States any cigarette that does not fully comply with the federal Cigarette Labeling and Advertising Act, (15 U.S.C. 1331, et seq.).".

Page 2–line 19                          After "who" insert "does any act prohibited by this article, or".

Page 2-line 21                          Delete "to do or cause" insert "causes not".

Page 5-line 2                            Delete "greater" insert "less".

Page 5-line 14                          Delete "greater" insert "less".

Page 5-After line 19                 Insert:

"Section 2.  W.S. 39-18-106(b) is repealed.".

Page 5-line 21                          Delete "2." insert "3.".  ANDERSON, R., CHAIRMAN

 

1/19/2005               H Passed CoW

1/20/2005               H Passed 2nd Reading

1/21/2005               H Passed 3rd Reading

 

ROLL CALL

Ayes:  Representative(s) Alden, Anderson, R., Bagby, Barnard, Berger, Brechtel, Buchanan, Bucholz, Childers, Cohee, Davison, Diercks, Edwards, Esquibel, Gay, Gilmore, Gingery, Goggles, Hageman, Hammons, Harshman, Harvey, Hastert, Hinckley, Iekel, Illoway, Jones, Jorgensen, Landon, Latta, Lockhart, Lubnau, Luthi, Martin, McOmie, Meuli, Miller, Morgan, Olsen, Osborn, Pedersen, Petersen, Powers, Quarberg, Reese, Robinson, Samuelson, Semlek, Simpson, Slater, Thompson, Walsh, Warren, Wasserburger, Watt, White and Zwonitzer.

Excused:  Representative(s) Brown, Jackson and Philp.

Ayes 57    Nays 0    Excused 3    Absent 0    Conflicts 0

 

1/25/2005               S Received for Introduction

1/27/2005               S Introduced and Referred to S03

2/1/2005 S03 Recommended Amend and Do Pass

 

ROLL CALL

Ayes:  Senator(s) Aullman, Cooper, Hawks, Mockler and Peck

Ayes 5    Nays 0    Excused 0    Absent 0    Conflicts 0

 

2/1/2005 S Placed on General File

 

HB0096SS001/ADOPTED  (TO ENGROSSED COPY)

Page 2-line 8                            Delete and insert "cigarettes over".  PECK, CHAIRMAN

 

HB0096SW001/ADOPTED  (TO ENGROSSED COPY)

Page 3-line 17                          Before "wholesaler" insert "cigarette".  PECK

 

HB0096SW002/ADOPTED  (TO ENGROSSED COPY)

Page 5-lines 19 through 24       Delete and insert:

"(ix)  Any fixture, equipment or other personal property used by a tobacco product wholesaler or retailer to commit any of the following acts shall be subject to forfeiture to the state:

(A)  Failing to keep or make any record, return, report or inventory required by this article, if the failure was with the intent to defraud the state;

(B)  Keeping or making any false or fraudulent record, return, report or inventory required under this article;

(C)  Refusing to pay any tax imposed by this article;

(D)  Attempting in any manner to evade or defeat the requirements of this article.".

Page 6-lines 1 through 4                       Delete.  PECK

 

2/9/2005 S Passed CoW

 

HB0096S2001/ADOPTED  (CORRECTED COPY)  (TO ENGROSSED COPY)

Page 1-line 11                                        Delete "(xi)" insert "(xii)".

Page 8-after line 2                                                 Insert and renumber:

                                "(xii)  Any penalty collected under the provisions of this subsection shall be deposited in the public school fund of the appropriate county as required by article 7, section 5 of the Wyoming constitution.".  JENNINGS

 

2/10/2005               S Passed 2nd Reading

 

HB0096S3001/ADOPTED  (TO ENGROSSED COPY)

Page 5-line 9                            Delete "greater" insert "lesser".

Page 5-lines 19 through 24       In the Peck Committee of the Whole Amendment (HB0096SW002/AE) to these lines, in paragraph (ix)(intro) after "state" insert ", if the retail value of the cigarettes involved or any tax involved in the act exceeds five hundred dollars ($500.00)".  PECK

 

2/11/2005               S Passed 3rd Reading

 

ROLL CALL

Ayes:  Senator(s) Anderson, J., Aullman, Barrasso, Boggs, Burns, Coe, Cooper, Decaria, Geis, Hanes, Hawks, Hines, Jennings, Job, Johnson, Larson, Massie, Meier, Mockler, Nicholas, Northrup, Peck, Ross, Scott, Sessions, Townsend and Von Flatern.

Nays:  Senator(s) Case, Schiffer and Vasey.

Ayes 27    Nays 3    Excused 0    Absent 0    Conflicts 0

 

2/14/2005               H Did Not Concur

 

ROLL CALL

Ayes:  Representative(s) Alden, Anderson, R., Bagby, Berger, Bucholz, Diercks, Edwards, Gay, Gilmore, Iekel, Landon, Lockhart, Lubnau, Luthi, Miller, Olsen, Osborn and Philp.

Nays:  Representative(s) Barnard, Brechtel, Brown, Buchanan, Childers, Cohee, Davison, Esquibel, Gingery, Goggles, Hageman, Hammons, Harshman, Harvey, Hastert, Hinckley, Illoway, Jones, Latta, Martin, McOmie, Meuli, Morgan, Pedersen, Petersen, Powers, Quarberg, Reese, Robinson, Samuelson, Semlek, Simpson, Slater, Thompson, Walsh, Warren, Wasserburger, Watt, White and Zwonitzer.

Excused:  Representative(s) Jackson and Jorgensen.

Ayes 18    Nays 40    Excused 2    Absent 0    Conflicts 0

 

2/14/2005               H Appointed JCC01 Members

                                Representative(s) Anderson, R., Pedersen and Zwonitzer

2/16/2005               H Recedes from Nonconcurrence

.

2/16/2005               H Adopted HB0096JC01

 

ROLL CALL

Ayes:  Representative(s) Alden, Anderson, R., Bagby, Barnard, Berger, Brechtel, Brown, Buchanan, Bucholz, Childers, Cohee, Davison, Diercks, Edwards, Esquibel, Gay, Gilmore, Gingery, Goggles, Hageman, Hammons, Harshman, Harvey, Hastert, Hinckley, Iekel, Illoway, Jackson, Jones, Landon, Latta, Lockhart, Lubnau, Luthi, Martin, McOmie, Meuli, Miller, Morgan, Olsen, Osborn, Pedersen, Petersen, Powers, Quarberg, Reese, Robinson, Samuelson, Semlek, Simpson, Slater, Thompson, Walsh, Warren, Wasserburger, Watt, White and Zwonitzer.

Excused:  Representative(s) Jorgensen and Philp.

Ayes 58    Nays 0    Excused 2    Absent 0    Conflicts 0

 

HB0096JC01/A  ADOPTED  (TO ENGROSSED COPY)

Pursuant to Joint Rule 2-4, the House recedes from its non-concurrence and adopts the following Senate amendments:

HB0096S2001/AE

HB0096S3001/AE

HB0096SS001/AE

HB0096SW001/AE

HB0096SW002/AE

ANDERSON,R., PEDERSEN, ZWONITZER, PECK, AULLMAN, VASEY

 

2/16/2005               Assigned Number HEA No. 0045

2/16/2005               H Speaker Signed HEA No. 0045

2/18/2005               S President Signed HEA No. 0045

2/22/2005               Governor Signed HEA No. 0045

2/22/2005               Assigned Chapter Number

 

Chapter Number 0077          Sessions Laws of Wyoming 2005