reglab/statecodes huggingface dataset:
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.20 - Compulsory testimony.

139.20
Compulsory testimony.
(1)
Any person may be compelled to testify in regard to any violation of this chapter of which the person may have knowledge, even though such testimony may tend to incriminate the person, upon being granted immunity from prosecution in connection therewith, and upon the giving of such testimony, such person shall not be prosecuted for or because of the violation relative to which the person has testified.
(2)
The immunity provided under sub. (1) is subject to the restrictions under s. 972.085.
History:  1989 a. 122, 359.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.22 - Confiscation.

139.22
Confiscation.
If a duly authorized employee of the department of revenue or the department of justice or any sheriff, police officer, marshal, or constable, within his or her respective jurisdiction, discovers any fermented malt beverages upon any premises other than the premises of a brewer, brewpub, or bottler, or any intoxicating liquor upon any premises other than the premises of a manufacturer, rectifier, winery, or wholesaler, and upon which the tax has not been paid or which was possessed, kept, stored, manufactured, sold, distributed, or transported in violation of ss. 139.01 to 139.25 and ch. 125, the employee or any such officer may immediately seize the fermented malt beverages or intoxicating liquors. Any such fermented malt beverages or intoxicating liquors so seized shall be held by the department of revenue and disposed of under s. 125.14 (2) (e).
History:  1975 c. 39, 199; 1977 c. 29; 1981 c. 79 s. 18; 2007 a. 20.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.315 - Cigarette inventory tax imposed; procedures.

139.315
Cigarette inventory tax imposed; procedures.
(1)
Inventory tax imposed. On the effective date of any increase in the sum of the rates under s. 139.31 (1) (a) and (c) or in the sum of the rates under s. 139.31 (1) (b) and (d), an inventory tax is imposed upon cigarettes held in inventory for sale or resale on which the cigarette tax has been paid at the prior rate and upon unaffixed stamps in the possession of distributors. Any person who is in possession of any such cigarettes or unaffixed stamps shall pay the tax imposed under this section. Any person liable for this tax shall determine the number of cigarettes and unaffixed stamps in the person's possession on the effective date of the increase, and by the 30th day after the effective date of the increase the person shall file a return and shall by that date pay the tax due.
(2)
Inventory tax computation. The cigarette inventory tax under this section is computed by multiplying the number of cigarettes held in inventory for sale or resale by the difference between the prior tax rate and the new tax rate and adding to that amount an amount determined by multiplying the number of unaffixed stamps held by the difference between the prior tax rate and the new tax rate.
(3)
Administration. Sections 71.74 (1), (2), (10), (11), (13) and (14), 71.75 (4) to (7), 71.80 (12), 71.82 (2), 71.83 (2) (b) 3., 71.88 (1) (a) and (2) (a), 71.89, 71.90, 71.91 (1) (a) and (c) and (2) to (7), 71.92, 73.01, 73.015 and 73.0301 apply to this section.
(4)
Late filing fee. Any person who fails to file a cigarette inventory tax return when due shall pay a late filing fee of $10. A return that is mailed is timely if it is mailed in a properly addressed envelope with postage prepaid, if the envelope is postmarked, or marked or recorded electronically as provided under section 7502 (f) (2) (c) of the Internal Revenue Code, on the due date and if the return is actually received by the department or at the destination that the department prescribes within 5 days of the due date. A return that is not mailed is timely if it is received on or before the due date by the department or at the destination that the department prescribes. For purposes of this subsection, “mailed" includes delivery by a delivery service designated under section 7502 (f) of the Internal Revenue Code.
(5)
Interest on delinquent payments. If any person does not timely pay the tax imposed under this section, that person is liable for interest at the rate of 1.5 percent per month or fraction of a month from the date the tax is due until the date when the tax is paid.
(6)
Penalty. If any person who is liable for the tax under this section files a false or fraudulent return, that person is also liable, in addition to the tax due, for an amount equal to the amount of tax the person evaded or attempted to evade.
History:  1981 c. 317; 1985 a. 29; 1987 a. 312 s. 17; 1991 a. 39; 1995 a. 233; 1997 a. 27, 237; 2005 a. 49; 2007 a. 20.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.32 - Payment of taxes.

139.32
Payment of taxes.
(1)
The tax imposed by s. 139.31 (1) shall be paid. To evidence the payment, the department shall provide stamps. A person who has paid the tax shall affix stamps of the proper denomination to each package in which cigarettes are packed, prior to the first sale within this state. First sale does not include a sale by a manufacturer to a distributor or to a bonded direct marketer or by a distributor to a permittee who has obtained department approval as provided for in s. 139.321 (1) (a) 2. The tax shall be paid only once on each package or container.
(2)
The secretary shall prepare and have available for sale stamps of such denominations and quantities as the secretary considers necessary for the payment of the taxes imposed by s. 139.31. The stamps shall be of such designs and materials as to make the removal and reuse thereof impossible after being once affixed.
(2m)
The secretary shall prepare and have available for sale distinctive stamps, which shall be affixed to all packages of cigarettes in respect to which a refund can be made under s. 139.323 and only to those packages.
(3)
Stamps shall be affixed in the manner prescribed by the secretary.
(4)
In lieu of stamps the secretary may authorize impressions applied by the use of meter machines. The secretary shall prescribe by rule the type of impression and the kind of machines which may be used.
(5)
Manufacturers, bonded direct marketers, and distributors who are authorized by the department to purchase tax stamps shall receive a discount on stamp purchases of 1.25 percent of the tax paid.
(5m)
Distributors, bonded direct marketers, and manufacturers shall pay to the department the cost of printing and shipping those stamps.
(6)
Manufacturers, bonded direct marketers, and distributors who are authorized by the department to purchase tax stamps may purchase stamps on credit. The secretary may require manufacturers, bonded direct marketers, and distributors who purchase stamps on credit to file under the conditions prescribed by the secretary by rule.
(7)
Beginning on September 1, 1993, the cost to print stamps is the actual cost to print stamps, adjusted to reflect the expenses incurred to print stamps during the previous year and the reimbursement received for that purpose during the previous year, as determined by the department. Beginning in 1994, the department shall annually determine that cost and shall make the new cost effective on July 1.
History:  1971 c. 125; 1977 c. 29; 1983 a. 27; 1985 a. 29; 1987 a. 399; 1989 a. 31; 1993 a. 16, 482; 1997 a. 27; 2005 a. 25; 2007 a. 20; 2017 a. 59; 2023 a. 19.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.321 - Unlawful possession of cigarettes.

139.321
Unlawful possession of cigarettes.
(1)
It is unlawful for any person to possess cigarettes unless the required stamps are properly affixed as provided in ss. 139.32 (1) and 139.33 (4).
(a)
This subsection shall not apply to the following:
1.
Manufacturers, distributors or warehouse operators possessing valid permits issued by the secretary.
2.
Any permittee under s. 139.34 having department approval or person authorized to acquire, possess or sell unstamped cigarettes under s. 139.31 (3) provided that said permittee or person maintains a separate inventory thereof and records pertaining thereto in such manner and form as the department prescribes by rule.
3.
Common carriers licensed by the interstate commerce commission to carry such commodities in interstate commerce who are in possession of proper bills of lading covering each such shipment. The department may by rule require that copies of all such bills of lading, clearly indicating thereon the quantities of cigarettes transported, be furnished to it.
(b)
Any person violating this subsection shall be punished as provided in s. 139.44 (8).
(2)
No retailer may possess cigarettes purchased from any person except a manufacturer, distributor or jobber who holds a valid permit from the department.
History:  1993 a. 16 ss. 2384, 2385, 2386; 2005 a. 25.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.322 - Security.

139.322
Security.
(1)
The secretary may require any person who has not paid the tax under s. 139.31 (1) or who has failed timely to file a report for that tax to place with the department security in the amount that the secretary determines. That security may be a surety bond that is payable to this state and that is in the form prescribed by the secretary.
(2)
The secretary may refuse to issue a permit to, and may revoke the permit of, any person who is required to place security with the department under sub. (1) and fails to do so.
(3)
The department may not pay interest on security placed with the department under sub. (1).
(4)
After giving 10 days' notice, the secretary may recover any tax, interest, penalties and other charges due the department from the security of any person who is delinquent under this subchapter.
History:  1993 a. 16.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.323 - Refunds to Indian tribes.

139.323
Refunds to Indian tribes.
The department shall refund 70 percent of the taxes collected under s. 139.31 (1) 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 if all 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 cigarettes 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 cigarettes to another retailer or to a jobber.
History:  1983 a. 27; 1985 a. 29, 302; 2009 a. 28.
The phrase “was designated a reservation or trust land" in sub. (3) is necessarily read as referring to the applicable formal process that must occur in order for land to be a reservation or trust land. Because the proper authorities had not completed the necessary steps for the property in question to be designated a reservation or trust land on or before January 1, 1983, and because that is required in order to qualify for the tax refund, a claim for refund was properly denied. Ho-Chunk Nation v. DOR, 2009 WI 48, 317 Wis. 2d 553, 766 N.W.2d 738, 07-1985.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.325 - Agreements with Indian tribes.

139.325
Agreements with Indian tribes.
The department may enter into agreements with Indian tribes to provide for the refunding of the cigarette tax imposed under s. 139.31 (1) on cigarettes sold on reservations to enrolled members of the tribe residing on the tribal reservation.
History:  1983 a. 27.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.33 - Use tax.

139.33
Use tax.
(1)
A use tax is imposed and levied upon the use of cigarettes in this state by any person for any purpose if the excise tax imposed by s. 139.31 has not been paid on such cigarettes. Such tax is levied and shall be collected at the same rates as provided for in s. 139.31. The tax imposed by this section is not applicable to cigarettes subject to the excise tax imposed by s. 139.31 nor to cigarettes exempt from that tax under s. 139.31 (3).
(3)
No person other than a member of the armed forces, as specified in this subsection, a distributor, or a bonded direct marketer who is authorized by the department to purchase and affix tax stamps may import into this state cigarettes on which the excise tax imposed by s. 139.31 has not been paid and the container of which does not bear proper stamps. Within 15 days, any such person importing cigarettes shall file a declaration of such cigarettes imported and shall remit therewith the tax on such cigarettes imposed by this section. Members of the armed forces shall not be required to report or pay the tax on cigarettes in their possession if such cigarettes are issued to them by the U.S. government or any of its subdivisions or were purchased in any armed forces post exchange or service store for their personal use or consumption. If the use tax imposed by this section is not paid when due, it shall become delinquent and the person liable for it shall pay, in addition, a penalty of $25 for each 200 cigarettes. Interest on the delinquent tax and penalty shall accrue at the rate of 1.5 percent per month or each fraction of a month from the date the tax became due until paid.
(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:  1977 c. 289; 1983 a. 27; 1987 a. 312 s. 17; 1991 a. 39; 1997 a. 27; 2005 a. 25.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.35 - Stamps.

139.35
Stamps.
(1)
Transfers. No person may give, sell or lend any stamps to another and no person may accept, purchase or borrow any stamps from another. All sales and transfers of stamps may be made only by the secretary to permit holding manufacturers, distributors, and bonded direct marketers who are authorized by the department to purchase and affix tax stamps.
(2)
Records. The secretary shall keep a record of the sale of all stamps including the names of the purchasers and the date of sale.
History:  2005 a. 25.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.355 - Appeals.

139.355
Appeals.
Sections 71.88 (1) (a) and (2) (a), 71.89 and 71.90 as they apply to the taxes under ch. 71 apply to the taxes under this subchapter.
History:  1991 a. 39.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.36 - Refunds for unusable stamps.

139.36
Refunds for unusable stamps.
The secretary shall refund to any purchaser the money paid for any stamps returned unfit for use or otherwise unused or which have been affixed to packages which are unsalable. The secretary shall prescribe by rule the proof required to obtain such refund. The permittee shall pay the expenses of determining the amount of such refund.
History:  1991 a. 39; 1993 a. 482.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.362 - Bad debt deductions.

139.362
Bad debt deductions.
(1)
In this section, “bad debt" means an amount that is equal to the purchase price of cigarettes, 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 cigarettes, 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 person who pays the taxes imposed under this subchapter may claim as a deduction on a return under s. 139.38, and against the purchase of stamps under s. 139.32, the amount of any such taxes that are attributable to bad debt that the person writes off as uncollectible in the person's books and records and that is eligible to be deducted as bad debt for federal income tax purposes, regardless of whether the person is required to file a federal income tax return. A person who claims a deduction under this section shall claim the deduction on the return under s. 139.38 that is submitted for the period in which the person writes off the amount of the bad debt as uncollectible in the person's books and records and in which such amount is eligible to be deducted as bad debt for federal income tax purposes. If the person subsequently collects in whole or in part any bad debt for which a deduction is claimed under this section, the person shall submit to the department the portion of the deduction related to the amount collected, in the manner prescribed by the department and for the period in which the amount is collected.
(3)
A person who claims a deduction under this section shall submit the claim on a form prescribed by the department and shall submit with the form all of the following:
(a)
A copy of the original invoice for the sale of cigarettes that represents bad debt.
(b)
Evidence that the cigarettes 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 cigarettes did not pay the person who claims a deduction under this section for the cigarettes.
(d)
Evidence that the person who claims a deduction under this section used reasonable collection practices in attempting to collect the amount owed under par. (c).
(4)
Any person who possesses cigarettes 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 the cigarettes, 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.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.363 - Preferred claims.

139.363
Preferred claims.
If the property of any purchaser of cigarettes 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 cigarettes 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 cigarettes 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.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.365 - Other refunds.

139.365
Other refunds.
Section 71.75 (2), (4) to (7) and (10) as it applies to the taxes under ch. 71 applies to the taxes under this subchapter. Section 71.74 (13) as it applies to the refund of taxes under ch. 71 applies to the refund of taxes under this subchapter.
History:  1991 a. 39; 1993 a. 205.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.37 - Salespersons.

139.37
Salespersons.
(1)
(a)
No person shall sell or take orders for cigarettes for resale in this state for any manufacturer or permittee without first obtaining a salesperson's permit from the department of revenue. No manufacturer or permittee shall authorize any person to sell or take orders for cigarettes in this state without first having such person secure a salesperson's permit. The department shall issue the required number of permits to manufacturers and permittees who hold a valid certificate issued under s. 73.03 (50). Each application for a permit shall disclose the name and address of the employer and such permit shall remain effective only while the salesperson represents such named employer. If such 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 such salesperson holding a permit.
(c)
Subject to ss. 111.321, 111.322 and 111.335, no permit under this section may be granted to any person who:
1.
Has been convicted of a misdemeanor not involving chs. 340 to 349, at least 3 times;
2.
Has been convicted of a felony, unless pardoned;
3.
Is addicted to the use of a controlled substance or controlled substance analog under ch. 961;
4.
Has income which comes principally from gambling, or who has been convicted of 2 or more gambling offenses;
5.
Has been guilty of crimes relating to prostitution; or
6.
Has been guilty of crimes relating to loaning money or anything of value to persons holding licenses or permits pursuant to ch. 125.
(d)
The department of revenue shall immediately notify any person who is denied a permit in writing of the denial and the reasons therefor.
(e)
A denial of a permit by the department of revenue is subject to judicial review under ch. 227.
(2)
No representative of any manufacturer shall sell more than 3 cartons of any one kind of cigarettes to any retailer at one time.
History:  1971 c. 219; 1973 c. 198; 1975 c. 39 s. 732 (2m); 1975 c. 199; 1977 c. 125; 1979 c. 89; 1981 c. 79 s. 18; 1981 c. 334 s. 25 (1); 1981 c. 380, 391; 1983 a. 27 s. 2200 (45); 1995 a. 27, 448.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.395 - Theft of tax moneys.

139.395
Theft of tax moneys.
All cigarette tax moneys received by a distributor, bonded direct marketer, or manufacturer for the sale of cigarettes on which the tax under this subchapter has become due and has not been paid are trust funds in the hands of the distributor, bonded direct marketer, or manufacturer and are the property of this state. Any distributor, bonded direct marketer, or manufacturer who fraudulently withholds, appropriates or otherwise uses cigarette tax moneys that are the property of this state is guilty of theft under s. 943.20 (1), whether or not the distributor, bonded direct marketer, or manufacturer has or claims to have an interest in those moneys.
History:  1993 a. 16; 2005 a. 25.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.42 - Nuisance.

139.42
Nuisance.
Any building or place of any kind where cigarettes are sold, possessed, stored or manufactured without a lawful permit in violation of ss. 139.30 to 139.41 is declared a public nuisance and may be closed and abated as such.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.43 - Statewide concern.

139.43
Statewide concern.
Sections 139.30 to 139.44 shall be construed as an enactment of statewide concern for the purpose of providing a uniform regulation of the sale of cigarettes.
History:  1993 a. 213; 1995 a. 225.
The state regulatory scheme for tobacco sales preempts municipalities from adopting regulations that are not in strict conformity with those of the state. U.S. Oil, Inc. v. City of Fond du Lac, 199 Wis. 2d 333, 544 N.W.2d 589 (Ct. App. 1995), 95-0213.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.45 - Prosecutions by attorney general.

139.45
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 or under ss. 134.65 and 134.66. The attorney general may take any action necessary to enforce s. 139.345.
History:  1985 a. 302; 2005 a. 25.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.46 - Lists.

139.46
Lists.
The department shall compile and maintain a list of direct marketers who have complied with the requirements of s. 139.345 and a list of direct marketers who the department knows have not complied with such requirements. The department shall provide copies of the lists described under this section to the attorney general and to each person who delivers cigarettes to consumers in this state that are sold by direct marketing under s. 139.345.
History:  2005 a. 25.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Wisconsin Statutes & Annotations › Chapter 140 - Notaries public; notarial acts. › 140.11 - Notarial act in another state.

140.11
Notarial act in another state.
(1)
A notarial act performed in another state has the same effect under the law of this state as if performed by a notarial officer of this state, if the act performed in that state is performed by any of the following:
(a)
A notary public of that state.
(b)
A judge, clerk, or deputy clerk of a court of that state.
(c)
Any other individual authorized by the law of that state to perform the notarial act.
(2)
The signature and title of an individual performing a notarial act in another 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) (a) or (b) conclusively establish the authority of the officer to perform the notarial act.
History:  2019 a. 125.
2023 Wisconsin Statutes & Annotations › Chapter 140 - Notaries public; notarial acts. › 140.12 - Notarial act under authority of federally recognized Indian tribe.

140.12
Notarial act under authority of federally recognized Indian tribe.
(1)
A notarial act performed under the authority and in the jurisdiction of a federally recognized Indian tribe has the same effect as if performed by a notarial officer of this state, if the act performed in the jurisdiction of the tribe is performed by any of the following:
(a)
A notary public of the tribe.
(b)
A judge, clerk, or deputy clerk of a court of the tribe.
(c)
Any other individual authorized by the law of the tribe to perform the notarial act.
(2)
The signature and title of an individual performing a notarial act under the authority of and in the jurisdiction of a federally recognized Indian tribe 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) (a) or (b) conclusively establish the authority of the officer to perform the notarial act.
History:  2019 a. 125.