Section 4-7 - Jenkins Act/use tax assessments (a) Federal law requires cigarette vendors who sell and ship cigarettes into another state to anyone other than a licensed wholesaler to report to each state where shipments are made (1) the name and address of the purchaser, (2) the brands of cigarettes shipped and, (3) the quantities of cigarettes shipped. (Jenkins Act 15 U.S.C. 357 - 378 ). The Department shall assess tax due on these purchases based on the information received. - (i) Cigarette Tax and Use Tax: Transactions subject to use tax: The purchase of cigarettes from outside the state for use, storage or consumption within the state shall be subject to use tax under W.S. 39-16-103(a)(i) and cigarette tax under W.S. W.S. W.S. 39-18-103(a)(ii).
- (ii) Use tax is calculated based on the purchase price multiplied by the current tax rate in effect in the county where the taxpayer takes receipt of the product for storage and consumption.
- (iii) Cigarette tax is calculated based on the number of packages (20 sticks per package) multiplied by the current cigarette tax rate as stated in W.S. W.S. W.S. 39-18-104.