Chapter 139, BEVERAGE AND TOBACCO TAXES
68 sections in this chapter.
Wis. Stat. § 139.01 Definitions
7.0K chars
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
1.6K chars
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
7.5K chars
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
2.2K chars
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
2.3K chars
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
6.3K chars
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
5.7K chars
139.06 Liquor tax returns; exceptions. (1) (a) The taxes imposed under s. 139.03 (intro.) on intoxicating liquor at the rates under s. 139.03 (2m) shall be paid to, and a monthly return filed with, the department of revenue on or before the 15th of the month following the month i…
Wis. Stat. § 139.08 Powers and duties of the secretary of revenue
2.2K chars
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
0.3K chars
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
0.5K chars
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
0.2K chars
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
1.0K chars
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
6.5K chars
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
5.4K chars
139.11 Records and reports. 139.11(1)(1) Preservation of records. Every person who manufactures, rectifies, distributes, imports, transports, stores, warehouses, or sells intoxicating liquor or fermented malt beverages shall keep complete and accurate records of all such liquor o…
Wis. Stat. § 139.115 Collection
0.2K chars
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
0.6K chars
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
0.6K chars
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
1.0K chars
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
4.7K chars
139.25 Penalties. (1) INTEREST AND PENALTIES. Unpaid taxes bear interest at the rate of 12 percent per year from the due date of the return until paid or deposited with the department, and all refunded taxes bear interest at the rate of 3 percent per year from the due date of the…
Wis. Stat. § 139.26 Prosecutions by attorney general
0.3K chars
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
5.7K chars
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
4.2K chars
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
3.0K chars
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
3.5K chars
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
1.3K chars
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…
Wis. Stat. § 139.322 Security
0.9K chars
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
0.8K chars
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
0.4K chars
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
2.0K chars
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…
Wis. Stat. § 139.34 Permits required
5.5K chars
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
4.9K chars
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
0.5K chars
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
0.2K chars
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
0.5K chars
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
2.8K chars
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
0.7K chars
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
0.3K chars
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: 19…
Wis. Stat. § 139.37 Salespersons
2.2K chars
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
5.4K chars
139.38 Records, returns. (1) Every manufacturer located out of the state shall keep records of all sales of cigarettes shipped into this state. Every manufacturer located in the state shall keep records of production, sales and withdrawals of cigarettes. Every distributor and dir…
Wis. Stat. § 139.39 Administration and enforcement
3.2K chars
139.39 Administration and enforcement. (1) The department shall administer and enforce ss. 139.30 to 139.44, 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…
Wis. Stat. § 139.395 Theft of tax moneys
0.7K chars
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
3.1K chars
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
0.2K chars
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
0.2K chars
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
0.5K chars
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 munic…
Wis. Stat. § 139.44 Interest and penalties
4.6K chars
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
0.4K chars
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
0.6K chars
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
6.7K chars
139.75 Definitions. In this subchapter: (1d) “Actual cost” means the total price of cigars or pipe tobacco charged by the manufacturer or other seller to an unrelated distributor or remote retail seller. The total price includes all charges by the manufacturer or other seller tha…
Wis. Stat. § 139.76 Imposition; exceptions
4.1K chars
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…