Use tax

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.