reglab/housing_qa huggingface dataset:
WI Stat § 139.76 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.76 - Imposition; exceptions.

139.76  Imposition; exceptions. (1) An excise tax is imposed upon the sale, offering or exposing for sale, possession with intent to sell or removal for consumption or sale or other disposition for any purpose of tobacco products by any person engaged as a distributor of them at the rate, for tobacco products, not including moist snuff and vapor products, of 71 percent of the manufacturer's established list price to distributors without diminution by volume or other discounts on domestic products and, for moist snuff, at the rate of 100 percent of the manufacturer's established list price to distributors without diminution by volume or other discounts on domestic products. The tax imposed under this subsection on cigars shall not exceed an amount equal to 50 cents for each cigar. On products imported from another country, not including moist snuff and vapor products, the rate of tax is 71 percent of the amount obtained by adding the manufacturer's list price to the federal tax, duties and transportation costs to the United States. On moist snuff imported from another country, the rate of the tax is 100 percent of the amount obtained by adding the manufacturer's list price to the federal tax, duties, and transportation costs to the United States. The tax attaches at the time the tobacco products are received by the distributor in this state. The tax shall be passed on to the ultimate consumer of the tobacco products. All tobacco products received in this state for sale or distribution within this state, except tobacco products actually sold as provided in sub. (2), shall be subject to such tax. (1m) An excise tax is imposed upon the sale, offering or exposing for sale, possession with intent to sell or removal for consumption or sale or other disposition for any purpose of vapor products by any person engaged as a distributor of them at the rate of 5 cents per milliliter of the liquid or other substance based on the volume as listed by the manufacturer and at a proportionate rate for any other quantity or fractional part thereof. The tax attaches at the time the vapor products are received by the distributor in this state. The tax shall be passed on to the ultimate consumer of the vapor products. All vapor products received in this state for sale or distribution within this state, except those actually sold as provided in sub. (2), shall be subject to such tax. (2) Tobacco products and vapor products sold to or by post exchanges of the U.S. armed forces, to or by federally operated veterans hospitals in this state, and tobacco products and vapor products sold to an interstate carrier of passengers for hire to be resold to bona fide passengers actually being transported and tobacco products and vapor products sold for shipment outside this state in interstate commerce are not subject to the tax.History:  1981 c. 20; 1983 a. 27; 1989 a. 56; 1999 a. 9; 2001 a. 16; 2005 a. 22; 2007 a. 20; 2009 a. 28; 2019 a. 9.
WI Stat § 139.78 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.78 - Use tax.

139.78  Use tax. (1) A tax is imposed upon the use or storage by consumers of tobacco products in this state at the rate, for tobacco products, not including moist snuff and vapor products, of 71 percent of the cost of the tobacco products and, for moist snuff, at the rate of 100 percent of the manufacturer's established list price to distributors without diminution by volume or other discounts on domestic products. The tax imposed under this subsection on cigars shall not exceed an amount equal to 50 cents for each cigar. The tax does not apply if the tax imposed by s. 139.76 (1) on the tobacco products has been paid or if the tobacco products are exempt from the tobacco products tax under s. 139.76 (2). (1m) A tax is imposed upon the use or storage by consumers of vapor products in this state at the rate of 5 cents per milliliter of the liquid or other substance based on the volume as listed by the manufacturer and at a proportionate rate for any other quantity or fractional part thereof. The tax does not apply if the tax imposed by s. 139.76 (1m) on the vapor products has been paid or if the vapor products are exempt from the vapor products tax under s. 139.76 (2). (2) On or before the 15th day of each month, every consumer who during the preceding month has acquired title to or possession for use or storage in this state of tobacco products or vapor products upon which the tax imposed by s. 139.76 has not been paid shall file a return showing the quantity of tobacco products and vapor products acquired. At the time when the return is filed, the consumer shall pay the tax. (3) If any return is not filed within the time specified in this section, a penalty of 5 percent of the tax, with an additional 5 percent for each additional 30 days or fraction thereof up to a maximum of 25 percent is imposed, but the penalty for failing to file timely shall not be less than $10. The department may for good cause shown extend the time for filing the return without penalty. (4) Sections 139.30 to 139.44 relating to enforcement of the excise tax imposed by s. 139.31 apply to enforcement of the use tax imposed by this section.History:  1981 c. 20; 1985 a. 332; 1987 a. 312 s. 17; 1991 a. 39; 1997 a. 27; 2001 a. 16; 2007 a. 20; 2009 a. 28; 2019 a. 9.
WI Stat § 139.79 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.79 - Permits; distributor; subjobber.

139.79  Permits; distributor; subjobber. (1) No person may engage in the business of a distributor or subjobber of tobacco products or vapor products at any place of business unless that person has filed an application for and obtained a permit from the department to engage in that business at such place. (2) Section 139.34 (1) (b) to (f), (4) and (9) applies to the permits under this section. (3) Any person holding a cigarette distributor permit under s. 139.34 may obtain a distributor permit under this section at no charge, and any person holding a cigarette jobber permit under s. 139.34 may obtain a subjobber permit under this section at no charge.History:  1981 c. 20; 1983 a. 27; 1989 a. 56; 1995 a. 27; 1997 a. 27; 2019 a. 9.
WI Stat § 139.80 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.80 - Refunds, credits.

139.80  Refunds, credits. If tobacco products or vapor products upon which the tax has been reported and paid are shipped or transported by the distributor to consumers to be consumed outside the state or to retailers or subjobbers outside the state to be sold by those retailers or subjobbers outside the state or are returned to the manufacturer by the distributor or destroyed by the distributor, the tax may be refunded or credited to the distributor, as prescribed by the department. Any overpayment of the tax imposed under s. 139.78 may be refunded or credited to the taxpayer, as prescribed by the department.History:  1981 c. 20; 2019 a. 9.
WI Stat § 139.801 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.801 - Bad debt deductions.

139.801  Bad debt deductions. (1) In this section, “bad debt" means an amount that is equal to the purchase price of tobacco products and vapor products, if such amount may be claimed as a deduction under section 166 of the Internal Revenue Code. “Bad debt" does not include financing charges, interest on the wholesale price of tobacco products and vapor products, uncollectible amounts on property that remains in the seller's possession until the full purchase price is paid, expenses incurred in attempting to collect any debt, debts sold or assigned to 3rd parties for collection, and repossessed property. (2) A distributor who pays the taxes imposed under s. 139.76 may claim as a deduction on a return under s. 139.77 the amount of any such taxes that are attributable to bad debt that the distributor writes off as uncollectible in the distributor's books and records and that is eligible to be deducted as bad debt for federal income tax purposes, regardless of whether the distributor is required to file a federal income tax return. A distributor who claims a deduction under this section shall claim the deduction on the return under s. 139.77 that is submitted for the period in which the distributor writes off the amount of the deduction as uncollectible in the distributor's books and records and in which such amount is eligible to be deducted as bad debt for federal income tax purposes. If the distributor subsequently collects in whole or in part any bad debt for which a deduction is claimed under this section, the distributor shall include the amount collected in the return filed for the period in which the amount is collected and shall pay the tax with the return. (3) A distributor who claims a deduction under this section shall submit with the return under sub. (2) all of the following:(a) A copy of the original invoice for the sale of tobacco products or vapor products that represents bad debt.(b) Evidence that the tobacco products or vapor products described in the invoice under par. (a) were delivered to the person who ordered them.(c) Evidence that the person who ordered and received the tobacco products or vapor products did not pay the distributor for them.(d) Evidence that the distributor used reasonable collection practices in attempting to collect the amount owed under par. (c). (4) Any person who possesses tobacco products or vapor products for which the taxes imposed under this subchapter have not been paid and have been claimed as a deduction under this section shall file a report as prescribed by the department, pay the taxes imposed under this subchapter on tobacco products and vapor products, and be subject to this subchapter in the same manner as is provided for persons who hold valid permits under this subchapter.History:  2005 a. 25; 2019 a. 9.
WI Stat § 139.802 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.802 - Preferred claims.

139.802  Preferred claims. If the property of any purchaser of tobacco products or vapor products from any permittee under this subchapter is seized upon any intermediate or final process of any court in this state, or if the business of any purchaser of tobacco products or vapor products from any permittee under this subchapter is suspended by the action of creditors or put into the hands of any assignee, receiver, or trustee, all amounts that are due from the purchaser to any permittee for taxes imposed under this subchapter that the permittee has paid to the state for tobacco products or vapor products purchased from the permittee shall be considered preferred claims, and shall be paid in full, and the permittee shall be a preferred creditor.History:  2005 a. 25; 2019 a. 9.
WI Stat § 139.803 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.803 - Refunds to Indian tribes.

139.803  Refunds to Indian tribes. The department may refund the taxes collected under s. 139.76 in respect to sales on reservations or trust lands of an Indian tribe to the tribal council of the tribe having jurisdiction over the reservation or trust land on which the sale is made only if all of the following conditions are fulfilled: (1) The tribal council has filed a claim for the refund with the department. (2) The tribal council has approved the retailer. (3) The land on which the sale occurred was designated a reservation or trust land on or before January 1, 1983, or on a later date as determined by an agreement between the department and the tribal council.  (4) The tobacco products or vapor products were not delivered by the retailer to the buyer by means of a common carrier, a contract carrier, or the U.S. postal service. (5) The retailer has not sold the tobacco products or vapor products to another retailer or to a subjobber.History:  1999 a. 9; 2009 a. 28; 2019 a. 9.
WI Stat § 139.805 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.805 - Agreements with Indian tribes.

139.805  Agreements with Indian tribes. The department may enter into agreements with Indian tribes to provide for the refunding of the tax imposed under s. 139.76. If the department enters into an agreement with an Indian tribe, the agreement may provide for refunding 100 percent of that tax on tobacco products and vapor products sold on the tribal reservation to enrolled members of the tribe residing on the tribal reservation and may provide for refunding 50 percent of that tax on tobacco products and vapor products sold on the tribal reservation to persons who are not enrolled members of the tribe residing on the tribal reservation.History:  1999 a. 9; 2019 a. 9.
WI Stat § 139.81 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.81 - Salespersons.

139.81  Salespersons. (1) No person may sell or take orders for tobacco products or vapor products for resale in this state for any manufacturer or permittee unless the person has filed an application for and obtained a valid certificate under s. 73.03 (50) and a salesperson's permit from the department. No manufacturer or permittee shall authorize any person to sell or take orders for tobacco products or vapor products in this state unless the person has filed an application for and obtained a valid certificate under s. 73.03 (50) and a salesperson's permit. Each application for a permit shall disclose the name and address of the employer and shall remain effective only while the salesperson represents the named employer. If the salesperson is thereafter employed by another manufacturer or permittee the salesperson shall obtain a new salesperson's permit. Each manufacturer and permittee shall notify the department within 10 days after the resignation or dismissal of any salesperson holding a permit. (2) Section 139.34 (1) (b) to (e) applies to the permits under this section. (3) Any person holding a cigarette salesperson's permit under s. 139.37 may obtain a salesperson's permit under this section at no charge.History:  1981 c. 20; 1983 a. 27; 1997 a. 27; 2019 a. 9.
WI Stat § 139.83 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.83 - Administration and enforcement.

139.83  Administration and enforcement. Sections 139.355, 139.365, 139.39 and 139.40, as they apply to the tax under subch. II, apply to the administration and enforcement of this subchapter.History:  1981 c. 20; 1985 a. 302; 1991 a. 39.
WI Stat § 139.832 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.832 - Police powers.

139.832  Police powers. The duly authorized employees of the department have all necessary police powers to prevent violations of this subchapter.History:  1989 a. 31.
WI Stat § 139.835 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.835 - Timely filing.

139.835  Timely filing. The provisions on timely filing under s. 71.80 (18) apply to the tax under this subchapter.History:  1985 a. 302; 1987 a. 312 s. 17.
WI Stat § 139.84 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.84 - Bonds.

139.84  Bonds. Section 78.11, as it applies to suppliers of motor vehicle fuel, applies to persons liable for the tax under this subchapter.History:  1985 a. 302; 1995 a. 408.
WI Stat § 139.85 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.85 - Interest and penalties.

139.85  Interest and penalties. (1) The interest and penalties under s. 139.44 (2) to (7) and (9) to (12) apply to this subchapter. In addition, a person who violates s. 139.82 (8) may be fined not more than $10,000 or imprisoned for not more than 9 months or both. (2) If a person fails to file any return required under s. 139.77 (1) by the due date, unless the person shows that that failure was due to reasonable cause and not due to neglect, the department shall add to the amount of tax required to be shown on that return 5 percent of the amount of the tax if the failure is for not more than one month and an additional 5 percent of the tax for each additional month or fraction of a month during which the failure continues, but not more than 25 percent of the tax. For purposes of this subsection, the amount of tax required to be shown on the return shall be reduced by the amount of tax that is paid on or before the due date and by the amount of any credit against the tax that may be claimed on the return.History:  1981 c. 20; 1987 a. 399; 1991 a. 39; 1999 a. 9; 2001 a. 109.
WI Stat § 139.86 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.86 - Prosecutions by attorney general.

139.86  Prosecutions by attorney general. Upon request by the secretary of revenue, the attorney general may represent this state or assist a district attorney in prosecuting any case arising under this subchapter.History:  1985 a. 302.
WI Stat § 140.04 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 140 - Notaries public; notarial acts.|140.04 - Authority to perform notarial act.

140.04  Authority to perform notarial act. (1) A notarial officer may perform a notarial act authorized by this chapter or by law of this state other than this chapter. (2) A notarial officer may not perform a notarial act with respect to a record to which the officer or the officer's spouse or domestic partner is a party or in which either of them has a direct beneficial interest. A notarial act performed in violation of this subsection is voidable. (3) A notarial officer may certify that a tangible copy of an electronic record is an accurate copy of the electronic record.History:  2019 a. 125.
WI Stat § 140.05 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 140 - Notaries public; notarial acts.|140.05 - Requirements for certain notarial acts.

140.05  Requirements for certain notarial acts. (1) A notarial officer who takes an acknowledgment of a record shall determine, from personal knowledge or satisfactory evidence of the identity of the individual, that the individual appearing before the officer and making the acknowledgment has the identity claimed and that the signature on the record is the signature of the individual. (2) A notarial officer who takes a verification of a statement on oath or affirmation shall determine, from personal knowledge or satisfactory evidence of the identity of the individual, that the individual appearing before the officer and making the verification has the identity claimed and that the signature on the statement verified is the signature of the individual. (3) A notarial officer who witnesses or attests to a signature shall determine, from personal knowledge or satisfactory evidence of the identity of the individual, that the individual appearing before the officer and signing the record has the identity claimed. (4) A notarial officer who certifies or attests a copy of a record or an item that was copied shall determine that the copy is a full, true, and accurate transcription or reproduction of the record or item. (5) A notarial officer who makes or notes a protest of a negotiable instrument shall determine the matters set forth in s. 403.505 (2).History:  2019 a. 125.
WI Stat § 140.06 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 140 - Notaries public; notarial acts.|140.06 - Personal appearance required.

140.06  Personal appearance required. If a notarial act relates to a statement made in or a signature executed on a record, the individual making the statement or executing the signature shall appear personally before the notarial officer.History:  2019 a. 125.
WI Stat § 140.07 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 140 - Notaries public; notarial acts.|140.07 - Identification of individual.

140.07  Identification of individual. (1) A notarial officer has personal knowledge of the identity of an individual appearing before the officer if the individual is personally known to the officer through dealings sufficient to provide reasonable certainty that the individual has the identity claimed. (2) A notarial officer has satisfactory evidence of the identity of an individual appearing before the officer if the officer can identify the individual in any of the following ways:(a) By means of any of the following:1. A passport, vehicle operator's license, or government-issued identification card, which is current or expired not more than 3 years before performance of the notarial act.2. Another form of government identification issued to an individual, which is current or expired not more than 3 years before performance of the notarial act, contains the signature or a photograph of the individual, and is satisfactory to the officer.(b) By a verification on oath or affirmation of a credible witness personally appearing before the officer and known to the officer or whom the officer can identify on the basis of a passport, vehicle operator's license, or government-issued identification card, which is current or expired not more than 3 years before performance of the notarial act. (3) A notarial officer may require an individual to provide additional information or identification credentials necessary to assure the officer of the identity of the individual.History:  2019 a. 125.
WI Stat § 140.08 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 140 - Notaries public; notarial acts.|140.08 - Authority to refuse to perform notarial act.

140.08  Authority to refuse to perform notarial act. (1) A notarial officer may refuse to perform a notarial act if the officer is not satisfied with respect to any of the following:(a) That the individual executing the record is competent or has the capacity to execute the record.(b) That the individual's signature is knowingly and voluntarily made. (2) A notarial officer may refuse to perform a notarial act unless refusal is prohibited by law other than this chapter.History:  2019 a. 125.
WI Stat § 140.09 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 140 - Notaries public; notarial acts.|140.09 - Signature if individual unable to sign.

140.09  Signature if individual unable to sign. If an individual is physically unable to sign a record, the individual may direct an individual other than the notarial officer to sign the individual's name on the record. The notarial officer shall insert “Signature affixed by (name of other individual) at the direction of (name of individual)” or words of similar import.History:  2019 a. 125.
WI Stat § 140.10 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 140 - Notaries public; notarial acts.|140.10 - Notarial act in this state.

140.10  Notarial act in this state. (1) A notarial act may be performed within this state by any of the following persons of this state:(a) A notary public of this state.(b) A judge, clerk, or deputy clerk of a court of record.(c) A court commissioner.(d) A register of deeds or deputy register of deeds.(e) A municipal judge.(f) A county clerk or deputy county clerk. (2) The signature and title of an individual performing a notarial act in this state are prima facie evidence that the signature is genuine and that the individual holds the designated title. (3) The signature and title of a notarial officer described in sub. (1) conclusively establish the authority of the officer to perform the notarial act.History:  2019 a. 125.