No marijuana retailer may allow a person who is under the age of 21 to enter 22
or be on the premises of a retail outlet in violation of s. 961.71 (2m).
The maximum amount of usable marijuana that a retail outlet may sell to 24
an individual consumer in a single transaction may not exceed the permissible 25
amount under s. 961.70 (5).
A marijuana retailer may not collect, retain, or distribute personal 2
information regarding the retailer's customers except that which is necessary to 3
complete a sale of usable marijuana.
No marijuana retailer may display any signage in a window, on a door, or 5
on the outside of the premises of a retail outlet that is visible to the general public 6
from a public right-of-way, other than a single sign that is no larger than 1,600 7
square inches identifying the retail outlet by the permittee's business or trade name.
No marijuana retailer may display usable marijuana in a manner that is 9
visible to the general public from a public right-of-way.
No marijuana retailer or employee of a retail outlet may consume, or allow 11
to be consumed, any usable marijuana on the premises of the retail outlet.
A marijuana retailer may operate a retail outlet only between the hours 13
of 8 a.m. and 8 p.m.
Except as provided under sub. (5), no marijuana producer, marijuana 15
processor, marijuana distributor, marijuana retailer, or microbusiness may place or 16
maintain, or cause to be placed or maintained, an advertisement of usable marijuana 17
in any form or through any medium.
(a) On a schedule determined by the department, every marijuana 19
producer, marijuana processor, or microbusiness shall submit representative 20
samples of the marijuana and usable marijuana produced or processed by the 21
marijuana producer, marijuana processor, or microbusiness to a testing laboratory 22
registered under s. 50.86 for testing marijuana and usable marijuana in order to 23
certify that the marijuana and usable marijuana comply with standards prescribed 24
by the department by rule, including testing for potency and for mold, fungus,
pesticides, and other contaminants. The laboratory testing the sample shall destroy 2
any part of the sample that remains after the testing.
(b) Marijuana producers, marijuana processors, and microbusinesses shall 4
submit the results of the testing provided under par. (a) to the department in the 5
manner prescribed by the department by rule.
(c) If a representative sample tested under par. (a) does not meet the standards 7
prescribed by the department, the department shall take the necessary action to 8
ensure that the entire lot from which the sample was taken is destroyed. The 9
department shall promulgate rules to determine lots and lot numbers for purposes 10
of this subsection and for the reporting of lots and lot numbers to the department.
(a) A marijuana processor or a microbusiness that operates as a marijuana 12
processor shall affix a label to all usable marijuana that the marijuana processor or 13
microbusiness sells to marijuana distributors. The label may not be designed to 14
appeal to persons under the age of 18. The label shall include all of the following:
1. The ingredients and the tetrahydrocannabinols concentration in the usable 16
2. The producer's business or trade name.
3. The licensee or registrant number.
4. The unique identification number.
5. The harvest date.
6. The strain name and product identity.
7. The net weight.
8. The activation time.
9. The name of laboratory performing any test, the test batch number, and the 25
test analysis dates.
10. The logotype for recreational marijuana developed by the department of 2
agriculture, trade and consumer protection under s. 100.145, or the logotype for 3
medical marijuana developed by the department of health services under s. 146.46, 4
whichever is appropriate.
11. Warnings about all of the following:
a. Risks of marijuana use and pregnancy and risks of marijuana use by persons 7
under the age of 18.
b. The prohibitions under ss. 23.33 (4c) (a) 2g. and 3g. and (b) 2n., 30.681 (1) 9
(b) 1g. and (bn) 2. and (2) (b) 1g., 343.10 (5) (a) 2., 343.12 (7) (a) 11., 346.63 (1) (b), (2) 10
(a) 2., and (2p), and 350.101 (1) (bg) and (cg) and (2) (bg).
(b) No marijuana processor or microbusiness that operates as a marijuana 12
processor may make usable marijuana using marijuana grown outside this state. 13
The label on each package of usable marijuana may indicate that the usable 14
marijuana is made in this state.
(a) No permittee may sell marijuana or usable marijuana that contains 16
more than 3 parts tetrahydrocannabinols to one part cannabidiol.
(b) No permittee may sell marijuana or usable marijuana that tests positive 18
under sub. (9) (a) for mold, fungus, pesticides, or other contaminants if the 19
contaminants, or level of contaminants, are identified by a testing laboratory to be 20
potentially unsafe to the consumer.
Immediately after beginning employment with a permittee, every 22
employee of a permittee shall receive training, approved by the department, on the 23
safe handling of marijuana and usable marijuana and on security and inventory 24
1139.974 Records and reports. (1)
Every permittee shall keep accurate and 2
complete records of the production and sales of marijuana and usable marijuana in 3
this state. The records shall be kept on the premises described in the permit and in 4
such manner as to ensure permanency and accessibility for inspection at reasonable 5
hours by the department's authorized personnel. The department shall prescribe 6
reasonable and uniform methods of keeping records and making reports and shall 7
provide the necessary forms to permittees.
If the department determines that any permittee's records are not kept in 9
the prescribed form or are in such condition that the department requires an unusual 10
amount of time to determine from the records the amount of the tax due, the 11
department shall give notice to the permittee that the permittee is required to revise 12
the permittee's records and keep them in the prescribed form. If the permittee fails 13
to comply within 30 days, the permittee shall pay the expenses reasonably 14
attributable to a proper examination and tax determination at the rate of $30 a day 15
for each auditor used to make the examination and determination. The department 16
shall send a bill for such expenses, and the permittee shall pay the amount of such 17
bill within 10 days.
If any permittee fails to file a report when due, the permittee shall be 19
required to pay a late filing fee of $10. A report that is mailed is filed on time if it is 20
mailed in a properly addressed envelope with postage prepaid, the envelope is 21
officially postmarked, or marked or recorded electronically as provided under section 227502
(f) (2) (c) of the Internal Revenue Code, on the date due, and the report is 23
actually received by the department or at the destination that the department 24
prescribes within 5 days of the due date. A report that is not mailed is timely if it 25
is received on or before the due date by the department or at the destination that the
department prescribes. For purposes of this subsection, “mailed" includes delivery 2
by a delivery service designated under section 7502
(f) of the Internal Revenue Code.
Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating 4
to confidentiality of income, franchise, and gift tax returns, apply to any information 5
obtained from any permittee under this subchapter on a tax return, report, schedule, 6
exhibit, or other document or from an audit report relating to any of those documents, 7
except that the department shall publish production and sales statistics.
8139.975 Administration and enforcement. (1)
The department shall 9
administer and enforce this subchapter and promulgate rules necessary to 10
administer and enforce this subchapter.
The duly authorized employees of the department have all necessary police 12
powers to prevent violations of this subchapter.
Authorized personnel of the department of justice and the department of 14
revenue, and any law enforcement officer, within their respective jurisdictions, may 15
at all reasonable hours enter the premises of any permittee and examine the books 16
and records to determine whether the tax imposed by this subchapter has been fully 17
paid and may enter and inspect any premises where marijuana or usable marijuana 18
is produced, processed, made, sold, or stored to determine whether the permittee is 19
complying with this subchapter.
The department may suspend or revoke the permit of any permittee who 21
violates s. 100.30, any provision of this subchapter, or any rules promulgated under 22
sub. (1). The department shall revoke the permit of any permittee who violates s. 23
100.30 3 or more times within a 5-year period.
No suit shall be maintained in any court to restrain or delay the collection 25
or payment of the tax levied in s. 139.971. The aggrieved taxpayer shall pay the tax
when due and, if paid under protest, may at any time within 90 days from the date 2
of payment sue the state to recover the tax paid. If it is finally determined that any 3
part of the tax was wrongfully collected, the secretary of administration shall pay the 4
amount wrongfully collected. A separate suit need not be filed for each separate 5
payment made by any taxpayer, but a recovery may be had in one suit for as many 6
payments as may have been made.
(a) Any person may be compelled to testify in regard to any violation of this 8
subchapter of which the person may have knowledge, even though such testimony 9
may tend to incriminate the person, upon being granted immunity from prosecution 10
in connection with the testimony, and upon the giving of such testimony, the person 11
shall not be prosecuted because of the violation relative to which the person has 12
(b) The immunity provided under par. (a) is subject to the restrictions under 14
The provisions on timely filing under s. 71.80 (18) apply to the tax imposed 16
under this subchapter.
Sections 71.74 (1), (2), (10), (11), and (14), 71.77, 71.91 (1) (a) and (c) and 18
(2) to (7), 71.92, and 73.0301 as they apply to the taxes under ch. 71 apply to the taxes 19
under this subchapter. Section 71.74 (13) as it applies to the collection of the taxes 20
under ch. 71 applies to the collection of the taxes under this subchapter, except that 21
the period during which notice of an additional assessment shall be given begins on 22
the due date of the report under this subchapter.
Any building or place of any kind where marijuana or usable marijuana is 24
sold, possessed, stored, or manufactured without a lawful permit or in violation of
s. 139.972 or 139.973 is declared a public nuisance and may be closed and abated as 2
At the request of the secretary of revenue, the attorney general may 4
represent this state or assist a district attorney in prosecuting any case arising under 5
The tax imposed under this subchapter does apply to the sale, distribution, 7
or delivery of medical marijuana as described in s. 50.85 (1).
8139.976 Theft of tax moneys.
All marijuana tax moneys received by a 9
permittee for the sale of marijuana or usable marijuana on which the tax under this 10
subchapter has become due and has not been paid are trust funds in the permittee's 11
possession and are the property of this state. Any permittee who fraudulently 12
withholds, appropriates, or otherwise uses marijuana tax moneys that are the 13
property of this state is guilty of theft under s. 943.20 (1), whether or not the 14
permittee has or claims to have an interest in those moneys.
15139.977 Seizure and confiscation.
All marijuana and usable marijuana 16
produced, processed, made, kept, stored, sold, distributed, or transported in violation 17
of this subchapter, and all tangible personal property used in connection with the 18
marijuana or usable marijuana is unlawful property and subject to seizure by the 19
department or a law enforcement officer. Except as provided in sub. (2), all 20
marijuana and usable marijuana seized under this subsection shall be destroyed.
If marijuana or usable marijuana on which the tax has not been paid is 22
seized as provided under sub. (1), it may be given to law enforcement officers to use 23
in criminal investigations or sold to qualified buyers by the department, without 24
notice. If the department finds that the marijuana or usable marijuana may
deteriorate or become unfit for use in criminal investigations or for sale, or that those 2
uses would otherwise be impractical, the department may order it destroyed.
If marijuana or usable marijuana on which the tax has been paid is seized 4
as provided under sub. (1), it shall be returned to the true owner if ownership can be 5
ascertained and the owner or the owner's agent is not involved in the violation 6
resulting in the seizure. If the ownership cannot be ascertained or if the owner or 7
the owner's agent was guilty of the violation that resulted in the seizure of the 8
marijuana or usable marijuana, it may be sold or otherwise disposed of as provided 9
in sub. (2).
If tangible personal property other than marijuana or usable marijuana is 11
seized as provided under sub. (1), the department shall advertise the tangible 12
personal property for sale by publication of a class 2 notice under ch. 985. If no person 13
claiming a lien on, or ownership of, the property has notified the department of the 14
person's claim within 10 days after last insertion of the notice, the department shall 15
sell the property. If a sale is not practical the department may destroy the property. 16
If a person claiming a lien on, or ownership of, the property notifies the department 17
within the time prescribed in this subsection, the department may apply to the 18
circuit court in the county where the property was seized for an order directing 19
disposition of the property or the proceeds from the sale of the property. If the court 20
orders the property to be sold, all liens, if any, may be transferred from the property 21
to the sale proceeds. Neither the property seized nor the proceeds from the sale shall 22
be turned over to any claimant of lien or ownership unless the claimant first 23
establishes that the property was not used in connection with any violation under 24
this subchapter or that, if so used, it was done without the claimant's knowledge or 25
consent and without the claimant's knowledge of facts that should have given the
claimant reason to believe it would be put to such use. If no claim of lien or ownership 2
is established as provided under this subsection the property may be ordered 3
4139.978 Interest and penalties.
Any person who makes or signs any 5
false or fraudulent report under this subchapter or who attempts to evade the tax 6
imposed by s. 139.971, or who aids in or abets the evasion or attempted evasion of 7
that tax, may be fined not more than $10,000 or imprisoned for not more than 9 8
months or both.
Any permittee who fails to keep the records required by s. 139.974 (1) and 10
(2) shall be fined not less than $100 nor more than $500 or imprisoned not more than 11
6 months or both.
Any person who refuses to permit the examination or inspection authorized 13
under s. 139.975 (3) may be fined not more than $500 or imprisoned not more than 14
6 months or both. The department shall immediately suspend or revoke the permit 15
of any person who refuses to permit the examination or inspection authorized under 16
s. 139.975 (3).
Any person who violates any of the provisions of this subchapter for which 18
no other penalty is prescribed shall be fined not less than $100 nor more than $1,000 19
or imprisoned not less than 10 days nor more than 90 days or both.
Any person who violates any of the rules promulgated in accordance with 21
this subchapter shall be fined not less than $100 nor more than $500 or imprisoned 22
not more than 6 months or both.
In addition to the penalties imposed for violating the provisions of this 24
subchapter or any of the department's rules, the department shall revoke the permit
of any person convicted of such a violation and not issue another permit to that 2
person for a period of 2 years following the revocation.
Unpaid taxes bear interest at the rate of 12 percent per year from the due 4
date of the return until paid or deposited with the department, and all refunded taxes 5
bear interest at the rate of 3 percent per year from the due date of the return to the 6
date on which the refund is certified on the refund rolls.
All nondelinquent payments of additional amounts owed shall be applied 8
in the following order: penalties, interest, tax principal.
Delinquent marijuana taxes bear interest at the rate of 1.5 percent per 10
month until paid. The taxes imposed by this subchapter shall become delinquent if 11
(a) In the case of a timely filed return, no return filed or a late return, on or 13
before the due date of the return.
(b) In the case of a deficiency determination of taxes, within 2 months after the 15
date of demand.
If due to neglect an incorrect return is filed, the entire tax finally 17
determined is subject to a penalty of 25 percent of the tax exclusive of interest or 18
other penalty. A person filing an incorrect return has the burden of proving that the 19
error or errors were due to good cause and not due to neglect.
20139.979 Personal use.
An individual who possesses no more than 6 21
marijuana plants that have reached the flowering stage at any one time is not subject 22
to the tax imposed under s. 139.971. An individual who possesses more than 6 23
marijuana plants that have reached the flowering stage at any one time shall apply 24
for the appropriate permit under s. 139.972 and pay the appropriate tax imposed 25
under s. 139.971.
1139.980 Agreement with tribes.
The department may enter into an 2
agreement with a federally recognized American Indian Tribe in this state for the 3
administration and enforcement of this subchapter and to provide refunds of the tax 4
imposed under s. 139.971 on marijuana sold on tribal land by or to enrolled members 5
of the tribe residing on the tribal land.
146.40 (1) (bo) of the statutes is amended to read:
(bo) “Hospice" means a hospice that is licensed under subch. VI VII 8
of ch. 50.
146.44 of the statutes is created to read:
10146.44 Medical marijuana registry program. (1) Definitions.
In this 11
(a) “Applicant" means a person who is applying for a registry identification card 13
under sub. (2) (a).
(b) “Debilitating medical condition or treatment" has the meaning given in s. 15
(c) “Medical use of tetrahydrocannabinols" has the meaning given in s. 50.80 17
(d) “Out-of-state registry identification card" means a document issued by an 19
entity listed in the rule promulgated under sub. (7) (f) that identifies the person as 20
a qualifying patient or primary caregiver, or an equivalent designation.
(e) “Primary caregiver" has the meaning given in s. 50.80 (5).
(f) “Qualifying patient" has the meaning given in s. 50.80 (6).
(g) “Registrant" means a person to whom a registry identification card is issued 24
under sub. (4).
(h) “Registry identification card" means a document issued by the department 2
under this section that identifies a person as a qualifying patient or primary 3
(i) “Written certification" has the meaning given in s. 50.80 (10).
(a) An adult who is claiming to be a qualifying patient may 6
apply for a registry identification card by submitting to the department a signed 7
application form containing or accompanied by all of the following:
1. His or her name, address, and date of birth.
2. A written certification.
3. The name, address, and telephone number of the person's current physician, 11
as listed in the written certification.
4. A registration fee in an amount determined by the department, but not to 13
(b) An adult registrant who is a qualifying patient or an applicant may jointly 15
apply with another adult to the department for a registry identification card for the 16
other adult, designating the other adult as a primary caregiver for the registrant or 17
applicant. Both persons who jointly apply for a registry identification card under this 18
paragraph shall sign the application form, which shall contain the name, address, 19
and date of birth of the individual applying to be registered as a primary caregiver.
(c) The department shall promulgate rules specifying how a parent, guardian, 21
or person having legal custody of a child may apply for a registry identification card 22
for himself or herself and for the child and the circumstances under which the 23
department may approve or deny the application.
24(3) Processing the application.
The department shall verify the information 25
contained in or accompanying an application submitted under sub. (2) and shall
approve or deny the application within 30 days after receiving it. Except as provided 2
in sub. (2) (c), the department may deny an application submitted under sub. (2) only 3
if the required information has not been provided or if false information has been 4
5(4) Issuing a registry identification card.
The department shall issue to the 6
applicant a registry identification card within 5 days after approving an application 7
under sub. (3). Unless voided under sub. (5) (b) or (c) or revoked under rules issued 8
by the department under sub. (7) (d), a registry identification card shall expire 4 9
years from the date of issuance. A registry identification card shall contain all of the 10
(a) The name, address, and date of birth of all of the following:
1. The registrant.
2. Each primary caregiver if the registrant is a qualifying patient.