Wyoming legislation · 2026 Budget Session
Wyoming SF96: Tobacco sales and taxation.
Status: Failed, February 23, 2026
AN ACT relating to tobacco; clarifying that wholesalers are prohibited from making sales or delivery of nicotine products to minors; clarifying the imposition of the tobacco tax on sales of cigars and pipe tobacco; establishing a maximum tax amount for cigars; providing for the imposition of tobacco taxes on remote retail sales of cigars and pipe tobacco; requiring remote retail sellers to obtain a license; providing definitions; making conforming amendments; and providing for an effective date.
What the bill says
An act relating to tobacco; clarifying that wholesalers are prohibited from making sales or delivery of nicotine products to minors; clarifying the imposition of the tobacco tax on sales of cigars and pipe tobacco; establishing a maximum tax amount for cigars; providing for the imposition of tobacco taxes on remote retail sales of cigars and pipe tobacco; requiring remote retail sellers to obtain a license; providing definitions; making conforming amendments; and providing for an effective date.
From the introduced text, February 9, 2026:
AN ACT relating to tobacco; clarifying that wholesalers are prohibited from making sales or delivery of nicotine products to minors; clarifying the imposition of the tobacco tax on sales of cigars and pipe tobacco; establishing a maximum tax amount for cigars; providing for the imposition of tobacco taxes on remote retail sales of cigars and pipe tobacco; requiring remote retail sellers to obtain a license; providing definitions; making conforming amendments; and providing for an effective date. Be It Enacted by the Legislature of the State of Wyoming: Section 1. W.S. 14-3-301(a) by creating a new paragraph (xii), 14-3-302(c), 39-18-101(a)(v)(D) and by creating new paragraphs (xii) through (xv), 39-18-103(a)(intro) and (iii) through (v), (c)(iii) through SF0096 2026 STATE OF WYOMING 26LSO-0476 (v), 39-18-104(c) through (e) and (g) and 39-18-106(a) are amended to read: 14-3-301. Definitions. (a) As used in this article: (xii) "Wholesaler" means as defined in W.S. 39-18-101(a)(v). 14-3-302. Prohibited sales or delivery. (c) No retailer or wholesaler shall sell, permit the sale, offer for sale, give away or deliver nicotine products to any person under the age of twenty-one (21) years. 39-18-101. Definitions. (a) As used in this article: (v) "Wholesaler" means any person who: SF0096 2026 STATE OF WYOMING 26LSO-0476 (D) Is a remote retail seller or who otherwise sells or distributes for sale or resale cigarettes over …
Sponsors
- Bear, John (R, H31)
- Pappas, Stephan (R, S07) · primary sponsor
Latest actions
- : S 3rd Reading:Failed 13-18-0-0-0
- : S 2nd Reading:Passed
- : S COW:Passed
- : S Placed on General File
- : S03 - Revenue:Recommend Amend and Do Pass 4-1-0-0-0
- : S Introduced and Referred to S03 - Revenue 22-9-0-0-0
- : S Received for Introduction
- : Bill Number Assigned
Votes
- S 3rd Reading:Failed 13-18-0-0-0 (February 23, 2026): 13 yea, 18 nay, failed
- S03 - Revenue:Recommend Amend and Do Pass 4-1-0-0-0 (February 19, 2026): 4 yea, 1 nay, passed
- S Introduced and Referred to S03 - Revenue 22-9-0-0-0 (February 11, 2026): 22 yea, 9 nay, passed
Subjects: Tobacco sales and taxation.
Common questions
- What is SF96?
- SF96 is a bill in the Wyoming Legislature (2026 Budget Session): Tobacco sales and taxation.
- What does SF96 do?
- In its own words: An act relating to tobacco; clarifying that wholesalers are prohibited from making sales or delivery of nicotine products to minors; clarifying the imposition of the tobacco tax on sales of cigars and pipe tobacco; establishing a maximum tax amount for cigars; providing for the imposition of tobacco taxes on remote retail sales of cigars and pipe tobacco; requiring remote retail sellers to obtain a license; providing definitions; making conforming amendments; and providing for an effective date.
- What is the status of SF96?
- Failed as of February 23, 2026. Latest action: S 3rd Reading:Failed 13-18-0-0-0 (February 23, 2026).
- Who sponsored SF96?
- Pappas, Stephan (R, S07), with 1 co-sponsor.
- Where is the official record for SF96?
- On the Wyoming Legislature website: https://wyoleg.gov/Legislation/2026/SF0096
Source: official Wyoming record. Tracked by Delilah, AI for legislation across all 50 states and Congress.