Chapter 139 — BEVERAGE AND TOBACCO TAXES
51 sections in this chapter.
Wis. Stat. § 139.01 Definitions
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139.01 Definitions. In ss. 139.01 to 139.25 unless the context or the subject matter otherwise requires: (1) “Bottler” means any person other than a brewer or brewpub who places fermented malt beverages in bottles or similar containers. (2) “Brewer” means any person who manufactu…
Wis. Stat. § 139.02 Fermented malt beverages tax
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139.02 Fermented malt beverages tax. (1) TAX IMPOSED; RATE; LIMITATION. An occupational tax is imposed upon the removal for consumption or sale or selling of fermented malt beverages at the rate of $2 per barrel of 31 gallons and at a proportionate rate for any other quantity or …
Wis. Stat. § 139.03 Liquor tax
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139.03 Liquor tax. An occupational tax is imposed upon the selling of intoxicating liquor as follows: (2m) The rate of that tax is 85.86 cents per liter on intoxicating liquor, except wine containing not in excess of 21 percent of alcohol by volume, containing 0.5 percent or more…
Wis. Stat. § 139.035 Wine shipped directly to individuals in this state
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139.035 Wine shipped directly to individuals in this state. (1) All wine shipped directly to an individual located in Wisconsin by a person holding a direct wine shipper’s permit under s. 125.535 shall be sold with the occupational tax imposed under s. 139.03 included in the sell…
Wis. Stat. § 139.04 Exclusions
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139.04 Exclusions. No tax is levied by ss. 139.02 and 139.03 in respect to: (1) Wine, as defined in s. 125.02 (22), or fermented malt beverages made in compliance with the limitations specified in s. 125.06 (3) (a), (3g), (3r), or (4). (2) Furnishing by a brewer or brewpub of fer…
Wis. Stat. § 139.05 Payment of malt beverages tax
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139.05 Payment of malt beverages tax. (1) The tax imposed in s. 139.02 shall be paid on or before the 15th day of the month following the month in which such malt beverages are first sold in this state or shipped into this state. (2) Each brewer, brewpub, and bottler in this stat…
Wis. Stat. § 139.06 Liquor tax returns; exceptions
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139.06 (1) (b) were sales by the plaintiff of its bottled mixtures to the plaintiff’s wholesaler customers. Sub. (4) excludes from consideration all transactions between the plaintiff and its distiller. Arty’s, LLC v. DOR, 2018 WI App 64, 384 Wis. 2d 320, 919 N.W.2d 590, 17-0886.
Wis. Stat. § 139.08 Powers and duties of the secretary of revenue
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139.08 Powers and duties of the secretary of revenue. (1) ADMINISTRATION; PERSONNEL. The secretary of revenue shall administer ss. 139.01 to 139.25 and collect and keep a record of all taxes collected. (2) RULES. The secretary of revenue shall adopt rules necessary to carry out t…
Wis. Stat. § 139.09 Registration
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139.09 Registration. Every brewer, brewpub, bottler, manufacturer, rectifier, wholesaler, or retailer liable for payment of the occupational tax imposed in ss. 139.01 to 139.25 shall hold a valid certificate under s. 73.03 (50). The secretary shall assign the person a registratio…
Wis. Stat. § 139.092 Audits; additional assessments; refunds
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139.092 Audits; additional assessments; refunds. Sections 71.74 (1), (2), (10), (11), (13) and (14), 71.75 (2), (4) to (7) and (10), 71.77 and 71.80 (12) as they apply to the taxes under ch. 71 apply to the taxes under this subchapter, except that the period during which notice o…
Wis. Stat. § 139.094 Appeals
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139.094 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: 1985 a. 120; 1991 a. 39.
Wis. Stat. § 139.096 Failure to file
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139.096 Failure to file. If any taxpayer required to file any return fails to do so within the time prescribed, the taxpayer shall, on the written demand of the department, file the return within 20 days after the department sends the demand and at the same time pay the tax due o…
Wis. Stat. § 139.10 Refunds by secretary of administration
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139.10 Refunds by secretary of administration. (1) On the certificate of the secretary, the secretary of administration shall refund to any purchaser or any banking institution in Wisconsin the tax paid on intoxicating liquor or on whole cases or full kegs of fermented malt bever…
Wis. Stat. § 139.11 Records and reports
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139.11 (1) shall carry a penalty of revocation by the division of the license or permit. (10) MISCELLANEOUS. Any person who violates any provision of ss. 139.01 to 139.22 for which specific penalty is not provided shall be fined not more than $500 nor less than $50, or imprisoned…
Wis. Stat. § 139.115 Collection
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139.115 Collection. Sections 71.91 (1) (a) and (c) and (2) to (7) and 71.92 as they apply to the taxes under ch. 71 apply to the taxes under this subchapter. History: 1991 a. 39.
Wis. Stat. § 139.18 Presumptions from possession
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139.18 Presumptions from possession. (1) The possession of any fermented malt beverages on any licensed premises, other than upon the premises of a brewer, brewpub, or bottler, shall be deemed prima facie evidence that such products are kept with intent to sell and that such prod…
Wis. Stat. § 139.20 Compulsory testimony
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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 the…
Wis. Stat. § 139.22 Confiscation
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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 p…
Wis. Stat. § 139.25 Penalties
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139.25 have been fully paid, and may inspect and examine, according to law, any premises where fermented malt beverages or intoxicating liquors are manufactured, sold, exposed for sale, possessed, or stored, for the purpose of inspecting the same and determining whether the tax i…
Wis. Stat. § 139.26 Prosecutions by attorney general
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139.26 Prosecutions by attorney general. Upon request by the secretary of revenue, the attorney general may represent this state or assist a district attorney in prosecuting any case arising under this subchapter. History: 1985 a. 302. SUBCHAPTER II CIGARETTE TAXES Cross-referenc…
Wis. Stat. § 139.30 Cigarette tax; definitions
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139.30 Cigarette tax; definitions. In ss. 139.30 to 139.44, unless the context otherwise requires: (1d) “Bonded direct marketer” means any person who acquires unstamped cigarettes from the manufacturer thereof, affixes stamps to the packages or other containers, stores them and s…
Wis. Stat. § 139.31 Tax imposed; exceptions
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139.31 Tax imposed; exceptions. (1) An excise tax is imposed on the sale, offering or exposing for sale, possession with intent to sell or removal for consumption or sale of cigarettes or other disposition for any purpose whatsoever. The tax is imposed at the time and place of th…
Wis. Stat. § 139.315 Cigarette inventory tax imposed; procedures
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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 he…
Wis. Stat. § 139.32 Payment of taxes
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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 firs…
Wis. Stat. § 139.321 Unlawful possession of cigarettes
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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
Wis. Stat. § 139.322 Security
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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 tha…
Wis. Stat. § 139.323 Refunds to Indian tribes
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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 w…
Wis. Stat. § 139.325 Agreements with Indian tribes
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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.…
Wis. Stat. § 139.33 Use tax
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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 u…
Wis. Stat. § 139.34 Permits required
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139.34 Permits required. (1) (a) No person may manufacture cigarettes in this state or sell cigarettes in this state as a distributor, jobber, vending machine operator or multiple retailer and no person may operate a warehouse in this state for the storage of cigarettes for anoth…
Wis. Stat. § 139.345 Direct marketing
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139.345 Direct marketing. (1) (a) No person may sell cigarettes to consumers in this state as a direct marketer unless the person submits to the department the person’s name, trade name, address of the person’s principal place of business, phone number, e-mail address, and websit…
Wis. Stat. § 139.35 Stamps
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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…
Wis. Stat. § 139.355 Appeals
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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.
Wis. Stat. § 139.36 Refunds for unusable stamps
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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 …
Wis. Stat. § 139.362 Bad debt deductions
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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 …
Wis. Stat. § 139.363 Preferred claims
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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 subchapte…
Wis. Stat. § 139.365 Other refunds
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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 May 22, 2026, are designated by NOTES. (Published 5-22-26) 13 Updated 23-24 Wis. Stats.…
Wis. Stat. § 139.37 Salespersons
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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 sel…
Wis. Stat. § 139.38 Records, returns
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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 collect…
Wis. Stat. § 139.39 Administration and enforcement
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139.39 Administration and enforcement. (1) The department shall administer and enforce ss. 139.30 to 139.44,
Wis. Stat. § 139.395 Theft of tax moneys
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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 …
Wis. Stat. § 139.40 Seizure and confiscation
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139.40 Seizure and confiscation. (1) All cigarettes acquired, owned, imported, possessed, kept, stored, made, sold, distributed or transported in violation of this chapter, and all personal property used in connection therewith is unlawful property and subject to seizure by the s…
Wis. Stat. § 139.41 Place to place delivery
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139.41 Place to place delivery. No person shall peddle any cigarettes from house to house, where the sale is consummated and delivery made concurrently.
Wis. Stat. § 139.42 Nuisance
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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.
Wis. Stat. § 139.43 Statewide concern
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139.43 Statewide concern. Sections 139.30 to 139.44 shall be construed as an enactment of statewide concern for the May 22, 2026, are designated by NOTES. (Published 5-22-26) 15 Updated 23-24 Wis. Stats. purpose of providing a uniform regulation of the sale of cigarettes. History…
Wis. Stat. § 139.44 Interest and penalties
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139.44 Interest and penalties. (1) Any person who falsely or fraudulently makes, alters or counterfeits any stamp or procures or causes the same to be done, or who knowingly utters, publishes, passes or tenders as true any false, altered or counterfeit stamp, or who affixes the s…
Wis. Stat. § 139.45 Prosecutions by attorney general
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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 a…
Wis. Stat. § 139.46 Lists
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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 li…
Wis. Stat. § 139.75 Definitions
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139.75 to 139.85 and 134.65. The department shall adopt rules necessary to administer and enforce its duties. (1m) The duly authorized employees of the department have all necessary police powers to prevent violations of this subchapter. (2) Authorized personnel of the department…
Wis. Stat. § 139.76 Imposition; exceptions
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139.76 Imposition; exceptions. (1) Except as provided in sub. (1p), 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 enga…