The inventory tax return is due 15 days after the effective date of the tax increase. Any person who wants to handle cigarettes at the wholesale level in Wisconsin must obtain a permit from the Department of Revenue. The BTR certificate and cigarette permits are valid until canceled by the permittee or revoked by the Department. A person need only obtain one BTR certificate regardless of the number of permits or licenses held with the Department. Cigarette tax stamps are purchased by distributors from the Department's Tax Processing Bureau using the Wisconsin Cigarette Stamp Purchase Order Form CT-108.
Stamps come in different size rolls and sheet configurations.
Wisconsin Distributor's Cigarette Tax Return, Form CT-100. For example, a return for October is due November 15. There are no extensions of time granted if you are unable to file a cigarette return and pay any amount owing by the due date . Cigarettes sold to interstate carriers of passengers for hire to be resold to bona fide passengers being transported. Verification from the manufacturer of the returned cigarettes must accompany the Form CT-624.