Effective July 1, 2020, Wyoming began imposing an excise tax on electronic nicotine vapor products. The tax is paid to the state by licensed wholesalers. When retailers purchase the nicotine products from someone other than a Wyoming licensed wholesaler, the retailer must pay tax directly to the Wyoming Department of Revenue as if they were the wholesaler. Items that are subject to the tax include the device and any vapor material intended to be vaporized during the use of the device. However, batteries and battery chargers sold separately from the electronic cigarette are not subject to the tax.