Chapter 139, BEVERAGE AND TOBACCO TAXES
68 sections in this chapter.
Wis. Stat. § 139.77 Distributors, monthly returns
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139.77 Distributors, monthly returns. (1) On or before the 15th day of each month, every distributor with a place of business in this state shall file a return showing the quantity, including milliliters in the case of a vapor product, and taxable price of each tobacco product or…
Wis. Stat. § 139.78 Use tax
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139.78 Use tax. (1) Except as provided in sub. (1p), 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, vapor products, cigars, and pipe tobacco, of 71 percent of the cost of the to…
Wis. Stat. § 139.79 Permits; distributor; subjobber
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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 tha…
Wis. Stat. § 139.795 Permits; remote retail seller
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139.795 Permits; remote retail seller. (1) No person may engage in the business of a remote retail seller at any place of business, including a legal location in any state at which records are kept or accessed by the remote retail seller, unless that person has filed an applicati…
Wis. Stat. § 139.80 Refunds, credits
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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 o…
Wis. Stat. § 139.801 Bad debt deductions
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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 financ…
Wis. Stat. § 139.802 Preferred claims
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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 …
Wis. Stat. § 139.803 Refunds to Indian tribes
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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 mad…
Wis. Stat. § 139.805 Agreements with Indian tribes
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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…
Wis. Stat. § 139.81 Salespersons
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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 per…
Wis. Stat. § 139.815 Remote retail sales
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139.815 Remote retail sales. No person may make remote retail sales to consumers unless all of the following apply: (1) The person obtains a remote retail seller permit under s. 139.795. (2) The person registers with the department and collects the taxes administered or imposed u…
Wis. Stat. § 139.82 Records, returns
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139.82 Records, returns. (1) Every manufacturer located out of the state shall keep records of all sales of tobacco products and vapor products shipped into this state. Every manufacturer located in this state shall keep records of production, sales and withdrawals of tobacco pro…
Wis. Stat. § 139.83 Administration and enforcement
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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.
Wis. Stat. § 139.832 Police powers
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139.832 Police powers. The duly authorized employees of the department have all necessary police powers to prevent violations of this subchapter. History: 1989 a. 31.
Wis. Stat. § 139.835 Timely filing
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139.835 Timely filing. The provisions on timely filing under s. 71.80 (18) apply to the tax under this subchapter. History: 1985 a. 302; 1987 a. 312 s. 17.
Wis. Stat. § 139.84 Bonds
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139.84 Bonds. Section 78.11, as it applies to suppliers of motor vehicle fuel, applies to persons liable for the tax under this subchapter. History: 1985 a. 302; 1995 a. 408.
Wis. Stat. § 139.85 Interest and penalties
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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…
Wis. Stat. § 139.86 Prosecutions by attorney general
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139.86 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.