reglab/statecodes huggingface dataset:
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 8 - Intoxicating Liquors › Section Tax 8.22 - Purchases made outside of state

Current through June 24, 2024
(1) No Wisconsin
			 manufacturer, rectifier, wholesaler or winery shall purchase or receive
			 intoxicating liquor from outside the state except from a person holding an
			 out-of-state permit issued pursuant to s.
			 125.58,
			 Stats.
(2) A list of out-of-state
			 permittees duly licensed to ship intoxicating liquor into the state is
			 available at revenue.wi.gov/Pages/ISE/excise.aspx. Purchases may be made and
			 shipments received only from the permittees included on the lists.
(3) A list of Wisconsin manufacturers,
			 rectifiers, wholesalers, wineries and other permittees to whom sales and
			 shipments of intoxicating liquor may be made is available at
			 revenue.wi.gov/Pages/ISE/excise.aspx.
(4) The invoice of the out-of-state shipper
			 shall contain the following information:
(a)
			 Name and business address of each party as shown on the permit of
			 each.
(b) Date of sale.
(c) Invoice number.
(d) Location from which shipment
			 originated.
(e) Name of
			 carrier.
(f) Name of
			 salesperson.
(g) Quantity and
			 package size of intoxicating liquor by type and brand.
(h) Unit price per package.
(i) Amount of Wisconsin tax as a separate
			 item.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 8 - Intoxicating Liquors › Section Tax 8.23 - Sales to non-licensees

Current through June 24, 2024
Wisconsin manufacturers, rectifiers, and wholesalers may sell
				intoxicating liquor to campus permittees, railroads, and aircraft which are
				exempted from retail licensing as provided in s.
				125.06,
				Stats.
This section interprets ss.
				  125.06,
				  125.52(1)
				  and
				  125.54,
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 8 - Intoxicating Liquors › Section Tax 8.31 - Sales out of Wisconsin

Current through June 24, 2024
(1) The occupational tax imposed upon the
			 sale of intoxicating liquor within the state does not apply to merchandise
			 which is shipped from within the state to a point outside the state.
			 Manufacturers, rectifiers and wholesalers need not pay the tax on intoxicating
			 liquors that are sold and shipped outside the state. The burden of proof,
			 however, is at all times upon the Wisconsin manufacturer, rectifier or
			 wholesaler to show that the merchandise actually went into interstate
			 commerce.
(2) Wisconsin
			 manufacturers, rectifiers, wholesalers and wineries claiming exemption from the
			 occupational tax on intoxicating liquor on the ground that shipments or
			 deliveries were made in interstate commerce shall certify, under oath:
(a) That the persons receiving such shipments
			 or deliveries in a foreign state at the address stated are licensed to receive
			 the same or
(b) That they are in
			 possession of bills of lading, way bills, freight bills or other evidence of
			 shipment issued by common carriers operating in this state, that such shipments
			 or deliveries were made to persons having an actual licensed place of business
			 in the foreign state.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 8 - Intoxicating Liquors › Section Tax 8.35 - Interstate shipments

Current through June 24, 2024
(1) Shipments of intoxicating liquor shall be
			 delivered to the consignee by the carrier thereof within a period of 5 days
			 after arrival at point of destination. If such merchandise is not delivered
			 within such 5 day period, the consignor shall be notified by the carrier
			 thereof and the merchandise shall be returned to the consignor.
(2) A common carrier in this state which has
			 in its possession intoxicating liquor which the consignee and consignor refuse
			 to accept shall notify the Wisconsin department of revenue of the possession of
			 such merchandise. Permission for disposal shall be granted upon proper
			 application.
This section interprets ss.
				  125.58(1)
				  and
				  125.68(10),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 8 - Intoxicating Liquors › Section Tax 8.41 - Size of containers

Current through June 24, 2024
(1) No manufacturer, rectifier, wholesaler,
			 retailer or other person licensed for the sale of intoxicating liquor shall
			 possess intoxicating liquor, not including wine, in a container of more than
			 1.75 liter (59.1752 fluid ounce) capacity, except alcohol intended for
			 industrial, medicinal, scientific or mechanical purposes.
(2) Manufacturers and rectifiers may have in
			 their possession intoxicating liquor in containers greater than 1.75 liters in
			 size for purposes of manufacturing or rectifying or for sale to other
			 manufacturers or rectifiers in Wisconsin or in interstate commerce.
This section interprets s.
				  125.03(2),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 8 - Intoxicating Liquors › Section Tax 8.43 - Empty containers

Current through June 24, 2024
(1) Any person possessing a bottle of
			 intoxicating liquor, excluding wine, shall, as soon as such bottle is emptied,
			 scratch, deface or mutilate any label attached thereto in such a manner that
			 the label cannot be used. The requirement that labels be defaced shall not
			 apply to ceramic commemorative bottles and other uniquely designed
			 decanters.
(2) No person shall
			 fill, or cause to be filled, any bottle which has previously been used for
			 intoxicating liquors, not including wine. Such bottles, except ceramic
			 commemorative bottles and other uniquely designed decanters and bottles
			 retained for delivery or collection for recycling through a process which will
			 result in rendering them unusable as bottles, shall be broken and destroyed
			 immediately upon being emptied of their original contents.
(3) Empty liquor bottles retained for
			 recycling purposes shall have all labels scratched, defaced or mutilated, and
			 shall be stored in containers marked "For recycling only" and shall be removed
			 from the premises within 10 days.
This section interprets s.
				  125.68(8),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 8 - Intoxicating Liquors › Section Tax 8.52 - Label requirements

Current through June 24, 2024
(1) No person, firm or corporation shall sell
			 intoxicating liquor within the state of Wisconsin unless the container thereof
			 shall bear a clear and legible label setting forth the name and address of the
			 manufacturer and the kind of liquor contained therein.
(2)
(a)
			 Intoxicating liquor sold within this state shall be labeled in conformance with
			 the labeling requirements under the federal alcohol administration act now in
			 effect or as subsequently amended.
(b) Either the words "Bottled By" and the
			 name of the bottler and the place where bottled or the words "Bottled For" and
			 the name of the wholesaler or retailer for whom such intoxicating liquors or
			 wines were bottled must be stated on the container.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 8 - Intoxicating Liquors › Section Tax 8.61 - Processing of permits by department

Current through June 24, 2024
(1) The department
			 of revenue shall review and make a determination on an application for a permit
			 required by this section within 15 business days from the day the application
			 is received by the department. For this purpose, a determination is made on the
			 day whichever of the following events occurs first:
(a) The approved permit is mailed by the
			 department to the applicant, or
(b)
			 The department mails notification to the applicant that the application for a
			 permit is incomplete, incorrect or more information is needed. The 15-day
			 period shall reapply from the day all information necessary to make a
			 determination, including payment of a required fee, is received by the
			 department, or
(c) A notification
			 of denial of the application with explanation for the denial is mailed by the
			 department to the applicant.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 8 - Intoxicating Liquors › Section Tax 8.63 - Liquor wholesaler warehouse facilities

Current through June 24, 2024
(1) MINIMUM
			 REQUIREMENTS FOR WAREHOUSE FACILITIES. The premises described in a permit
			 issued under s.
			 125.54,
			 Stats., shall be a minimum of 1,000 square feet of floor space and shall be
			 located in a free-standing building that is not part of or connected to a
			 premises covered by a retail license or permit issued under s.
			 125.51,
			 Stats.
(1m) EXCEPTION TO MINIMUM
			 REQUIREMENTS. The secretary of revenue may waive the requirement that a
			 premises described in a permit issued under s.
			 125.54,
			 Stats., be a minimum of 1,000 square feet of floor space when the secretary
			 determines the waiver fair and equitable, if the applicant or permittee does
			 both of the following:
(a) Submits a written
			 request for a waiver along with the application for issuance or renewal of a
			 permit.
(b) Clearly indicates how
			 the requirements described in sub. (1) and s.
			 125.54(7),
			 Stats., other than the requirement that the premises described in the permit be
			 a minimum of 1,000 square feet of floor space, will be or have been
			 met.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 8 - Intoxicating Liquors › Section Tax 8.66 - Merchandise on collateral

Current through June 24, 2024
No manufacturer, rectifier or wholesaler shall place untaxed
				intoxicating liquor as collateral or security to a loan unless the untaxed
				liquor used for this purpose is placed in a licensed alcohol beverage
				warehouse.
This section interprets s.
				  139.06(1),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 8 - Intoxicating Liquors › Section Tax 8.76 - Salesperson

Current through June 24, 2024
(1) Any salesperson soliciting orders or
			 selling for future delivery for a person, firm or corporation having a permit
			 to operate in the state of Wisconsin shall have, at all times within the
			 salesperson's possession, a salesperson's permit issued by the secretary of
			 revenue.
(2) No Wisconsin
			 manufacturer, rectifier, wholesaler or winery shall purchase or order
			 intoxicating liquor except from a salesperson who is duly registered by the
			 secretary of revenue.
(3) Samples
			 of intoxicating liquor carried by salespersons shall be Wisconsin tax paid
			 merchandise.
(4) A salesperson's
			 permit authorizes the soliciting of orders of selling for future delivery at
			 wholesale. Retail sales are prohibited.
This section interprets ss.
				  139.06(1)
				  and
				  125.65(1) and
				  (7),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 8 - Intoxicating Liquors › Section Tax 8.81 - Transfer of retail liquor stocks

Current through June 24, 2024
(1) No licensed
			 retailer shall transfer his or her intoxicating liquor stock, upon selling or
			 liquidating the business, without first completing a stock transfer form
			 listing an inventory of the entire stock to be transferred. The inventory must
			 list quantities, brands, container sizes and other information as the
			 department may require and shall be signed by both the buyer and the seller.
			 One copy is to be retained by the seller, the other copy shall be retained by
			 the buyer on the licensed premises and available for inspection at all times by
			 representatives of the department.
(2) A licensed retailer may sell his or her
			 entire sealed liquor stock in a liquidating transaction to any other licensed
			 retailer providing the conditions in sub. (1) are met.
This section interprets ss.
				  125.69(6)
				  and
				  139.11,
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 8 - Intoxicating Liquors › Section Tax 8.85 - Procedure for apportionment of costs of administration of s. 125.69 (4), Stats

Current through June 24, 2024
(1) All
			 direct and indirect costs of administering s.
			 125.69(4),
			 Stats., including costs of supplies, equipment, rent and clerical,
			 investigational, administrative and supervisory help, shall be borne by the
			 intoxicating liquor permittees. The aggregate of such costs shall be determined
			 by the department semi-annually and shall be prorated by it among the
			 permittees at any time licensed in each period covered. Each such permittee
			 shall be billed its share of such aggregate costs, and such bill shall be paid
			 within ten days of the billing date.
(2) The costs of administration for each
			 6-month period shall be prorated among the permittees licensed in such period
			 on the basis of estimated dollar sales to retailers based upon reported gallons
			 and liters of wine and liquor sold to retailers by each permittee. Whenever the
			 sales of a permittee have not been reported to the department, the department
			 shall estimate such sales for purposes of such proration.
This section interprets s.
				  125.69(4)
				  (e),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.001 - Cigarette and tobacco products report, tax return, and refund claim forms

Current through June 24, 2024
(1)
			 FORMS. The department shall provide official forms for filing cigarette and
			 tobacco products reports, tax returns, and refund claims. Except as approved by
			 the department, reports, tax returns, and refund claims may only be filed using
			 these official forms.
Note:
The official forms for filing cigarette
				reports, tax returns, and refund claims are available on the department's web
				site at
https://www.revenue.wi.gov/Pages/Form/CigTobVapeForms.aspx
.
				The official forms for filing tobacco products reports, tax returns, and refund
				claims are available on the department's web site at
https://www.revenue.wi.gov/Pages/Form/CigTobVapeForms.aspx
.
(2) FILING FORMS.
(a) Forms filed with the department shall be
			 submitted as prescribed by the department or by one of the following means:
1. Mailing them to the address specified by
			 the department on the forms or in the instructions.
2. Delivering them to the department or to
			 the destination that the department prescribes.
3. Filing them electronically by means
			 prescribed by the department.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.01 - Definitions

Current through June 24, 2024
In this chapter:
(1)
			 "Indian" means a natural person of Indian descent who is a member of a
			 recognized federal Indian tribe occupying a reservation. Membership in a
			 recognized federal Indian tribe is shown by either a name on the tribal roll or
			 confirmation of that fact by the tribal council.
(2) "Indian corporation" means a corporation
			 in which Indians own at least 51% of the voting stock.
(3) "Indian partnership" means a partnership
			 in which at least 51% of the investment is made by Indians, at least 51% of the
			 equity is owned by Indians and at least 51% of the profits or losses accrue to
			 Indians.
(4) "Indian retailer"
			 means an individual Indian, Indian partnership, Indian corporation or other
			 person authorized to sell cigarettes by the tribal council of the reservation
			 where the retailer's business is located.
(5) "Reservation" means all land within the
			 boundaries of the Bad River, Forest County Potawatomi, Lac Courte Oreilles, Lac
			 du Flambeau, Menominee, Mole Lake, Oneida, Red Cliff, St. Croix and
			 Stockbridge-Munsee reservations and the Ho-Chunk Nation Communities.
(6) "Stamped cigarettes" means cigarettes
			 bearing valid Wisconsin tax stamps.
(7) "Untaxed cigarettes" means cigarettes not
			 bearing valid Wisconsin tax stamps.
Section Tax 9.01 interpretssubch. II, ch. 139,
				  Stats.
See s.
				  Tax
				  2.60 for combined reporting definitions relating to
				  this section. See s.
				  Tax
				  2.65 for rules relating to the designated agent. See
				  s.
				  Tax
				  2.66 for rules relating to the payment of estimated
				  taxes by combined groups. See s.
				  Tax
				  2.67 for rules relating to the filing of a combined
				  return.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.06 - Affixing of state revenue stamps

Current through June 24, 2024
Tax stamps of the proper denomination shall be affixed to
				either the top or the bottom of each individual package of cigarettes, except
				that in the case of flat tins or other odd-sized containers the tax stamps
				shall be affixed to some portion of the flat surface of the
				container.
Section Tax 9.06 interpretss.
				  139.32,
				  Stats.
See s.
				  Tax
				  2.60 for combined reporting definitions relating to
				  this section. See s.
				  Tax
				  2.65 for rulesrelating to the designated agent. See s.
				  Tax
				  2.66 for rulesrelating to the payment of estimated
				  taxes by combined groups. See s.
				  Tax
				  2.67 for rulesrelating to the filing of a combined
				  return.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.08 - Cigarette tax refunds to Indian tribes

Current through June 24, 2024
(1) SCOPE. This
			 section applies to sales of cigarettes to and by Indians and Indian retailers
			 on the reservations of tribes who on behalf of their resident enrolled members
			 have entered into agreements under s.
			 139.325,
			 Stats., with the department for refunds of taxes on stamped
			 cigarettes.
(2) LAW.
(a) Section
			 139.323,
			 Stats., directs the department to refund to Indian tribal councils 70% of the
			 cigarette taxes collected under s.
			 139.31(1),
			 Stats., 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.
(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."
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.09 - Cigarette sales to and by Indians on reservations of tribes that have not entered into a refund agreement with the department

Current through June 24, 2024
(1) SCOPE. This
			 section applies to sales of cigarettes to and by Indians and Indian retailers
			 on the reservations of tribes who have not entered into agreements under s.
			 139.325,
			 Stats., with the department for refunds of precollected taxes on stamped
			 cigarettes.
(2) SALES TO INDIANS
			 FOR SALE TO RESIDENT TRIBAL MEMBERS.
(a) A
			 Wisconsin cigarette distributor permittee may sell untaxed cigarettes to an
			 Indian retailer if the untaxed cigarettes are to be sold to resident tribal
			 members on the reservation. If this occurs:
1.
			 The cigarettes shall be delivered by the distributor to the purchaser on the
			 reservation.
2. The Wisconsin
			 cigarette distributor shall retain, for a period of 2 years from the date of
			 sale, proof that all of the sales were to a qualified Indian retailer. Either
			 of the following types of proof shall be retained:
a. A purchase order issued by an Indian
			 tribal council on its letterhead.
b. A photocopy of the written authorization
			 to traffic in cigarettes issued to the Indian retailer by the tribal council of
			 the reservation to which the cigarettes are to be delivered.
3. The Wisconsin cigarette
			 distributor shall list all sales of untaxed cigarettes to Indian purchasers on
			 form CT-103 as "Out-of-State Sales."
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.11 - Refunds

Current through June 24, 2024
(1) A refund shall be granted to any
			 cigarette distributor for stamps which were applied to packages of cigarettes
			 when the distributor supplies documentation to the department that the packages
			 of cigarettes to which stamps have been affixed were damaged or otherwise
			 unsalable and have been returned to the manufacturer. A distributor who has
			 possession of unsalable cigarettes may ship the cigarettes to the manufacturer
			 and make application for refund. The distributor shall make application for
			 refund on a form to be furnished by the department. The application for refund
			 shall be accompanied by a copy of the signed bill of lading for the shipment. A
			 copy of the credit memo for each shipment from the manufacturer shall be
			 forwarded to the department prior to processing the refund. The department also
			 requires an affidavit from the manufacturer attesting to the number of
			 cigarettes received in each shipment.
(2) A refund shall be granted on all stamps
			 unfit for use or otherwise unused and returned to the department by duly
			 authorized permittees, providing the sale of the stamps can be verified by the
			 department.
Section Tax 9.11 interpretss.
				  139.36,
				  Stats.
See s.
				  Tax
				  2.60 for combined reporting definitions relating to
				  this section. See s.
				  Tax
				  2.65 for rulesrelating to the designated agent. See s.
				  Tax
				  2.66 for rulesrelating to the payment of estimated
				  taxes by combined groups. See s.
				  Tax
				  2.67 for rulesrelating to the filing of a combined
				  return.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.19 - Stamp application machines and stamps

Current through June 24, 2024
(2) The use of
			 stamps and any machines or devices for their application by any distributor
			 shall be subject to the approval of the secretary of revenue and the approval
			 may be withdrawn at any time at the discretion of the secretary of
			 revenue.
(3) To be properly stamped
			 the full revenue stamp and at least 50% of the surrounding "field" shall be
			 clearly visible in a proper position on the cigarette package.
(4) To be considered properly stamped an
			 identifying code number shall also be clearly affixed to the cigarette package
			 by the distributor or in a method approved by the secretary of
			 revenue.
Section Tax 9.19 interpretss.
				  139.32(2)
				  and (3) and
				  139.34(7),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.21 - Shipments to retailers

Current through June 24, 2024
(1) Out-of-state permittees shipping
			 cigarettes to Wisconsin retailers shall, prior to the entry of the cigarettes
			 into this state, have affixed to the cigarette containers the proper Wisconsin
			 revenue stamps.
(2) Wisconsin
			 retailers purchasing cigarettes from outside the state shall purchase them only
			 from out-of-state manufacturers and distributors who hold permits issued to
			 them by the department.
(3) All
			 out-of-state manufacturers may ship cigarettes either stamped or unstamped
			 directly to any Wisconsin manufacturers or distributors who hold the proper
			 permit issued by the department.
Section Tax 9.21 interpretss.
				  139.31,
				  139.32(1)
				  and
				  139.34,
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.22 - Drop shipments

Current through June 24, 2024
(1) Drop shipments are prohibited to
			 retailers unless the proper tax stamps are affixed to the cigarette containers
			 prior to sale and delivery.
(2) All
			 consignors of cigarettes, on drop shipments, shall furnish a memo invoice to
			 the distributor or the retailer receiving the merchandise directly, as well as
			 an invoice to the distributor through whom the billing is serviced.
(3) The consignors shall list on their
			 regular schedule CT-107 the name of the consignee actually receiving the
			 merchandise, as well as the name of the distributor through whom it is
			 billed.
Section Tax 9.22 interpretss.
				  139.32(1)
				  and
				  139.38,
				  Stats.
See s.
				  Tax
				  2.60 for combined reporting definitions relating to
				  this section. See s.
				  Tax
				  2.65 for rulesrelating to the designated agent. See s.
				  Tax
				  2.66 for rulesrelating to the payment of estimated
				  taxes by combined groups. See s.
				  Tax
				  2.67 for rulesrelating to the filing of a combined
				  return.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.26 - Trade or transfer of unstamped cigarettes

Current through June 24, 2024
(2) No manufacturer
			 or distributor may receive unstamped cigarettes from a retailer for stamping
			 purposes.
(3) No unstamped
			 cigarettes may be transferred from one permittee to another for any reason
			 whatsoever, except for interstate commerce. All cigarettes sold by one
			 permittee to another for the purpose of interstate commerce shall have a label
			 affixed to each case stating "For Interstate Commerce Only." The label shall be
			 2 inches by 5 inches in size. This merchandise shall be used for interstate
			 commerce and may not be diverted in any manner for intrastate sale.
Section Tax 9.26 interpretss.
				  139.32(1),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.31 - Sales out of Wisconsin

Current through June 24, 2024
(1) The excise tax imposed upon the sale of
			 cigarettes within the state does not apply to merchandise which is shipped from
			 within the state to a point outside the state. Manufacturers and distributors
			 need not affix revenue stamps to the original containers of cigarettes that are
			 sold and shipped outside the state. The burden of proof, however, is at all
			 times upon the Wisconsin manufacturer or distributor to show that the
			 merchandise actually went into interstate commerce.
(2) Wisconsin manufacturers and distributors
			 claiming exemption from the excise tax on cigarettes on the grounds that
			 shipments or deliveries were made in interstate commerce shall certify under
			 oath either of the following:
(a) Names and
			 addresses of the persons receiving the shipments or deliveries in the foreign
			 state.
(b) That they are in
			 possession of bills of lading, waybills, freight bills or other evidence of
			 shipment issued by common carriers.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.36 - Displaying of cigarettes

Current through June 24, 2024
All cigarette retail outlets in the state of Wisconsin shall
				display all cigarettes offered for sale at retail in a manner permitting
				verification that they are stamped cigarettes.
Section Tax 9.36 interpretss.
				  139.32(1)
				  and
				  139.39,
				  Stats.
See s.
				  Tax
				  2.60 for combined reporting definitions relating to
				  this section. See s.
				  Tax
				  2.65 for rulesrelating to the designated agent. See s.
				  Tax
				  2.66 for rulesrelating to the payment of estimated
				  taxes by combined groups. See s.
				  Tax
				  2.67 for rulesrelating to the filing of a combined
				  return.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.41 - Vending machines

Current through June 24, 2024
Each vending machine operator shall place on the front of each
				vending machine operated or controlled by the operator a sticker listing the
				operator's name, address and vending machine operator's permit number as issued
				by the department, in such a position that it will not become dislodged or
				detached. The sticker may be placed behind the glass, provided it is completely
				visible and readable from the front.
Section Tax 9.41 interpretss.
				  139.32(1)
				  and (2),
				  Stats.
See s.
				  Tax
				  2.60 for combined reporting definitions relating to
				  this section. See s.
				  Tax
				  2.65 for rulesrelating to the designated agent. See s.
				  Tax
				  2.66 for rulesrelating to the payment of estimated
				  taxes by combined groups. See s.
				  Tax
				  2.67 for rulesrelating to the filing of a combined
				  return.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.46 - Purchases by the retailer

Current through June 24, 2024
(1) No firm, person
			 or corporation engaged in the retail sale of cigarettes may purchase cigarettes
			 except from a manufacturer, distributor or jobber who holds a permit from the
			 department.
(2) All retailers
			 selling cigarettes shall retain invoices covering all purchases of cigarettes.
			 The invoices shall be retained on the licensed premises in groups covering a
			 period of one month each, and shall be available for inspection at all
			 reasonable times by any representative of the department.
Section Tax 9.46 interpretss.
				  139.34 and
				  139.38,
				  Stats.
See s.
				  Tax
				  2.60 for combined reporting definitions relating to
				  this section. See s.
				  Tax
				  2.65 for rulesrelating to the designated agent. See s.
				  Tax
				  2.66 for rulesrelating to the payment of estimated
				  taxes by combined groups. See s.
				  Tax
				  2.67 for rulesrelating to the filing of a combined
				  return.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.47 - Invoicing of sales, including exchanges of cigarettes

Current through June 24, 2024
(1) A true and
			 correct invoice shall accompany the cigarettes at the time of any sale,
			 including exchanges, between permittees or between permittees and retailers.
			 Permittees include cigarette sellers, distributors, jobbers, vending machine
			 operators or multiple retailers. A true and correct invoice shall contain the
			 following information:
(a) Names and business
			 addresses of both parties as shown on the permit or license of each.
(b) Date of sale or exchange.
(c) Number of packs or cartons of cigarettes
			 by brand and pack.
(d) Unit price
			 per pack or carton. The unit price of the cigarettes alone may be shown with
			 the Wisconsin cigarette tax stated as a separate item.
(e) Signature of the person receiving the
			 cigarettes. In an exchange, both parties shall sign the invoice.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.51 - Samples

Current through June 24, 2024
(1) Cigarettes shipped into this state by
			 manufacturers to their representatives, including advertising agencies and
			 airlines, for the purpose of free samples shall be accompanied by a memo
			 invoice stating brands and number of cigarettes. The memos shall be retained by
			 the representative for the statutory period of 5 years.
(2) Manufacturers may ship free sample
			 cigarettes in quantities of 400 or fewer to consumers, such as employees or
			 stockholders.
(3) All sample
			 cigarettes described in subs. (1) and (2) shall bear the legend: "Applicable
			 state tax paid. Not for resale." The cigarettes are subject to Wisconsin
			 cigarette use tax. The tax paid by the manufacturer shipping or causing the
			 cigarettes to be shipped into this state shall be remitted no later than the
			 15th day of the month following the shipment. Along with the applicable tax
			 remitted each manufacturer shall submit a list of persons to whom cigarettes
			 were shipped indicating the amount of cigarettes shipped to each
			 person.
Section Tax 9.51 interpretss.
				  139.31
				  and
				  139.33,
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.56 - Branch offices

Current through June 24, 2024
Separate sets of records are required for each branch or place
				at which a wholesale cigarette business is operated.
Section Tax 9.56 interpretss.
				  139.34(4),
				  Stats.
See s.
				  Tax
				  2.60 for combined reporting definitions relating to
				  this section. See s.
				  Tax
				  2.65 for rulesrelating to the designated agent. See s.
				  Tax
				  2.66 for rulesrelating to the payment of estimated
				  taxes by combined groups. See s.
				  Tax
				  2.67 for rulesrelating to the filing of a combined
				  return.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.61 - Warehousing of cigarettes

Current through June 24, 2024
Out-of-state persons, firms or corporations having permits to
				engage in the sale of cigarettes in the state of Wisconsin may warehouse either
				stamped or unstamped merchandise in properly licensed warehouses located in the
				state of Wisconsin. No out-of-state person, firm or corporation may affix
				stamps to merchandise while it is stored in the licensed
				warehouse.
Section Tax 9.61 interpretss.
				  139.34(8),
				  Stats.
See s.
				  Tax
				  2.60 for combined reporting definitions relating to
				  this section. See s.
				  Tax
				  2.65 for rulesrelating to the designated agent. See s.
				  Tax
				  2.66 for rulesrelating to the payment of estimated
				  taxes by combined groups. See s.
				  Tax
				  2.67 for rulesrelating to the filing of a combined
				  return.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.67 - Cigarette tax credit

Current through June 24, 2024
(1) PAYMENT FOR CIGARETTE TAX STAMPS. Under
			 s.
			 139.32(6),
			 Stats., manufacturers and distributors having obtained a permit from the
			 secretary of revenue may purchase cigarette tax stamps on credit. The credit
			 extended by the department for any cigarette tax stamp purchase shall become
			 due and payable upon the earlier of:
(a)
			 Formal demand by the department.
(b) Fifteen days after the close of the month
			 in which the indicia were received by the manufacturer or
			 distributor.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.68 - Ownership and name changes

Current through June 24, 2024
(1) GENERAL. Under
			 s.
			 139.34(4),
			 Stats., a cigarette permit is not transferable to another person. This section
			 clarifies when a new cigarette permit is required, as the result of an
			 ownership or name change, or both.
(2) OWNERSHIP CHANGE.
(a) When there is a change in ownership of a
			 business, the new owner shall apply for a new permit using form CTP-129, except
			 as provided in par. (c). The new owner shall notify the department not later
			 than 10 days prior to the change.
Note:
Form CTP-129 is available on the
				department's web site at
www.revenue.wi.gov
.
(b) A new permit shall be obtained by using
			 form CTP-129 when there is a change in ownership of a sole proprietorship,
			 partnership, corporation or other form of ownership, except as provided in par.
			 (c).
Examples.
A new permit is required if:
1) A sole proprietorship or partnership
			 incorporates.
2) A sole
			 proprietorship is sold to a different sole proprietor.
3) A sole proprietorship becomes a
			 partnership.
4) A partner in a
			 partnership leaves the partnership or a partner is added to the
			 partnership.
5) The federal
			 employer identification number of a business changes.
(c) A new permit is not required for a change
			 in the ownership of a corporation unless either of the following occurs:
1. A corporation is merged with another
			 corporation, the merged corporation ceases to exist, and the surviving
			 corporation does not have a valid permit.
2. The federal employer identification number
			 of a corporation changes.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.69 - Master settlement agreement with tobacco product manufacturers

Current through June 24, 2024
(1) PURPOSE. This
			 section describes requirements and methods relating to collecting, maintaining
			 and reporting data regarding the number of Wisconsin state cigarette excise tax
			 stamps affixed to packages of cigarettes, and the amount of "roll-your-own"
			 cigarette tobacco, sold in Wisconsin each year.
Note:
The data collected, maintained and reported
				under this section shall be used to ascertain the amount of Wisconsin excise
				tax paid on the cigarettes of each tobacco product manufacturer that elects to
				place funds in a qualified escrow fund under s.
				995.10,
				Stats., for each year, or, if the department deems it appropriate, is a
				participating manufacturer under the master settlement agreement between the
				state and tobacco product manufacturers, pursuant to 1999 Wis. Act
				122.
(2) DEFINITIONS. In
			 this section:
(a) "Cigarette" has the same
			 meaning as in s.
			 995.10(1)
			 (d), Stats., and includes "roll-your-own"
			 cigarette tobacco.
(b) "Master
			 settlement agreement" has the same meaning as in s.
			 995.10(1)
			 (e), Stats.
(c) "Qualified escrow fund" has the same
			 meaning as in s.
			 995.10(1)
			 (f), Stats.
(d) "Sell" or "sale" has the same meaning as
			 in s.
			 139.30(12),
			 Stats.
(e) "Tobacco product
			 manufacturer" has the same meaning as in s.
			 995.10(1)
			 (i), Stats., and includes both a cigarette
			 manufacturer under subch. II of ch. 139, Stats., and a tobacco products
			 manufacturer under subch. III of ch. 139, Stats., that sells "roll-your-own"
			 cigarette tobacco.
(f) "Wisconsin
			 consumer" means a consumer within this state, including a direct consumer,
			 distributor, retailer or intermediary similar to a distributor or a
			 retailer.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 9 - Cigarette Tax › Section Tax 9.70 - Cigarette, and tobacco, and vapor products tax bad debt deductions

Current through June 24, 2024
(1)
			 PURPOSE. This section clarifies when and how a person who pays cigarette taxes
			 or a distributor who pays tobacco and vapor taxes may claim a deduction under
			 ss. 139.362 and
			 139.801, Stats., for cigarette,
			 tobacco, and vapor products tax attributable to bad debt.
(2) DEFINITIONS. In this section:
(a) "Bad debt" has the meaning given in ss.
			 139.362(1) and
			 139.801(1),
			 Stats.
(b) "Cigarette" has the
			 meaning given in s. 139.30(1m),
			 Stats.
(c) "Distributor" has the
			 meaning given in s. 139.75(4),
			 Stats.
(d) "Tobacco products" has
			 the meaning given in s.
			 139.75(12),
			 Stats.
(e) "Vapor product" has the
			 meaning given in s. 139.75(14),
			 Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 10 - Unclaimed Property › Section Tax 10.01 - Virtual currency

Current through June 24, 2024
(1) A holder that is required to report and
			 remit virtual currency to the department as provided under s.
			 177.0307, Stats., shall
			 liquidate the virtual currency within 30 days prior to the November 1 due date
			 of the report required under s.
			 177.0401, Stats.
(2) A holder that meets the requirement in
			 sub. (1), and substantially complies with ss.
			 177.0501 and
			 177.0502, Stats., is considered
			 to have delivered the virtual currency in good faith and is relieved of
			 liability arising after payment and delivery of the virtual currency to the
			 administrator.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter I - General Provisions › Section Tax 11.001 - Forward and definitions

Current through June 24, 2024
(1) APPLICABILITY.
				Chapter Tax 11 is applicable to the state sales and use taxes imposed under
				subch. III of ch. 77, Stats., and is also applicable to the county sales and
				use taxes authorized under subch. V of ch. 77, Stats.
(2) DEFINITIONS. In this chapter, unless
				otherwise specified:
(a) "Consumers" means
				persons who purchase and use tangible personal property or items, property, or
				goods under s. 77.52(1) (b), (c), or
				(d), Stats.
(am) "County tax" means the sales and use tax
				that is authorized under subch. V of ch. 77, Stats.
(b) "Department" means the Wisconsin
				department of revenue.
(bc) "Goods
				under s. 77.52(1) (d),
				Stats." means specified digital goods and additional digital goods that are
				sold, leased, licensed, or rented on a permanent or less than permanent basis
				and regardless of whether the purchaser is required to make continued payments
				for such right.
(bg) "Items,
				property, or goods under s.
				77.52(1) (b), (c), or
				(d), Stats." means "items under s.
				77.52(1) (b),
				Stats." as defined in par. (bn), "property under s.
				77.52(1) (c),
				Stats." as defined in par. (br), and "goods under s.
				77.52(1) (d),
				Stats." as defined in par. (bc).
(bn) "Items under s.
				77.52(1) (b),
				Stats." means coins and stamps of the United States that are sold, licensed,
				leased, rented, or traded as collector's items above their face
				value.
(br) "Property under s.
				77.52(1) (c),
				Stats." means leased property that is affixed to real property, if the lessor
				has the right to remove the leased property upon breach or termination of the
				lease agreement, unless the lessor of the leased property is also the lessor of
				the real property to which the leased property is affixed.
(c) "Retailer" has the meaning in s.
				77.51(13),
				Stats.
(e) "Tax" means the
				Wisconsin sales or use taxes in effect under ss.
				77.52(1) and
				(2) and
				77.53(1),
				Stats. "Tax" also includes the county tax imposed under s.
				77.71, Stats.
(f) "Taxable" and similar terms including
				"subject to the tax" and "tax applies" mean either of the following:
1. The sales tax applies to a sale of
				tangible personal property, items, property, or goods under s.
				77.52(1) (b), (c), or
				(d), Stats., or services, measured by the
				sales price from the sale.
2. The
				use tax applies to the storage, use, or other consumption of tangible personal
				property, items, property, or goods under s.
				77.52(1) (b), (c), or
				(d), Stats., or services sold, measured by
				the purchase price.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter I - General Provisions › Section Tax 11.002 - Registration

Current through June 24, 2024
(1) PURPOSE. The purpose of this section is
				to set forth the requirements to apply for a seller's permit, use tax
				registration certificate, or consumer's use tax registration certificate on the
				part of persons intending to operate as a seller at retail in this state, to
				collect use tax for the convenience of customers, or to report use tax; and to
				establish time limits within which the department will act on the
				application.
(2) PERMITS AND
				CERTIFICATES REQUIRED.
(a)
Seller's
				permit.
Every individual, partnership, corporation, or other
				organization making retail sales, licenses, leases, or rentals of tangible
				personal property or items, property, or goods under s.
				77.52(1) (b), (c),
				or (d), Stats., or selling, licensing,
				performing, or furnishing taxable services at retail in Wisconsin shall have a
				seller's permit for each place of operation, unless the seller is exempt from
				taxation.
Note:
A nonprofit organization's receipts are
				  exempt from taxation if it meets the requirements under s.
				  77.54(7m),
				  Stats. Also see s.
				  Tax
				  11.35.
(b)
Use tax registration
				certificate.
Every out-of-state retailer engaged in business in this
				state and not required to hold a seller's permit or who is not engaged in
				business in this state but elects to collect use tax for the convenience of its
				Wisconsin customers shall have a use tax registration certificate.
(c)
Consumer's use tax registration
				certificate.
Every person not required to have a seller's permit or
				use tax registration certificate who regularly has use tax obligations because
				purchases are made without sales or use tax being charged by the seller shall
				have a consumer's use tax registration certificate.
(d)
Local exposition
				registration.
Every person selling lodging, alcoholic beverages, as
				defined in s.
				77.51(1b),
				Stats., if the alcoholic beverages are for consumption on the retailer's
				premises, candy, as defined in s.
				77.51(1fm),
				Stats., prepared food, as defined in s.
				77.51(10m),
				Stats., and soft drinks, as defined in s.
				77.51(17w),
				Stats., or renting automobiles subject to local exposition district taxes shall
				register with the department. Upon registration for local exposition district
				taxes, a separate seller's permit or use tax registration certificate only for
				local exposition district taxes will not be issued. The seller's permit or use
				tax registration certificate, as described in pars. (a) and (b), issued for
				sales and use tax purposes will apply for local exposition district tax
				purposes.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter I - General Provisions › Section Tax 11.01 - Sales and use tax, local exposition tax, and premier resort area tax return forms

Current through June 24, 2024
(1) FORMS. For filing sales and use tax,
				local exposition tax, and premier resort area tax returns, the following forms
				shall be used:
(a) Form MV-1. A department of
				transportation form for occasional and dealer sales of motor vehicles,
				recreational vehicles as defined in s.
				340.01(48r),
				Stats., trailers, and semi-trailers.
(b) Form S-012. Also called form ST-12. The
				monthly, quarterly, or annual return used to report state, county, and stadium
				taxes by persons holding a Wisconsin seller's permit, use tax registration
				certificate, or consumer's use tax registration certificate. This form is also
				used to file refund claims or report additional taxes for prior
				periods.
(c) Form SU-050. Also
				called form UT-5. For consumers other than persons holding a Wisconsin seller's
				permit, use tax registration certificate, or consumer's use tax registration
				certificate.
(d) Form DT 1556. A
				department of transportation form for occasional and dealer sales of
				aircraft.
(e) Form 9400-193. A
				department of natural resources form for occasional and dealer sales of
				boats.
(f) Form 9400-210. A
				department of natural resources form for occasional and dealer sales of
				snowmobiles.
(g) Form 9400-376. A
				department of natural resources form for occasional and dealer sales of
				all-terrain vehicles and utility terrain vehicles.
(gm) Form 9400-609. A department of natural
				resources form for occasional and dealer sales of off-highway
				motorcycles.
(h) Form EX-012. The
				return used to report local exposition taxes. This form is also used to file
				refund claims or report additional taxes for prior periods.
(i) Form PRA-012. The return used to report
				premier resort area taxes. This form is also used to file refund claims or
				report additional taxes for prior periods.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter II - Exempt Entities › Section Tax 11.03 - Schools and related organizations

Current through June 24, 2024
(1) DEFINITIONS.
(a) In this section:
1. "Elementary school" means a school
				providing any of the first 8 grades of a 12 grade system and kindergarten where
				applicable.
2. "School district"
				has the same meaning as provided for in s.
				115.01(3),
				Stats.
3. "Secondary school" means
				a school providing grades 9 through 12 of a 12 grade system and includes the
				junior and senior trade schools described in s.
				119.30,
				Stats.