Register November 2010 No. 659
Chapter Tax 9
CIGARETTE TAX
Tax 9.001 Cigarette and tobacco products report, tax return, and refund claim forms.
Tax 9.06 Affixing of state revenue stamps.
Tax 9.08 Cigarette tax refunds to Indian tribes.
Tax 9.09 Cigarette sales to and by Indians on reservations of tribes that have not entered into a refund agreement with the department.
Tax 9.19 Fuson machines and stamps.
Tax 9.21 Shipments to retailers.
Tax 9.26 Trade or transfer of unstamped cigarettes.
Tax 9.31 Sales out of Wisconsin.
Tax 9.36 Displaying of cigarettes.
Tax 9.41 Vending machines.
Tax 9.46 Purchases by the retailer.
Tax 9.47 Invoicing of sales, including exchanges of cigarettes.
Tax 9.61 Warehousing of cigarettes.
Tax 9.67 Cigarette tax credit.
Tax 9.68 Ownership and name changes.
Tax 9.69 Master settlement agreement with tobacco product manufacturers.
Tax 9.70 Cigarette and tobacco products tax bad debt deductions.
Tax 9.001
Tax 9.001
Cigarette and tobacco products report, tax return, and refund claim forms. Tax 9.001(1)
(1)
Forms. The department shall provide official forms for filing cigarette and tobacco products reports, tax returns, and refund claims. Except as approved by the department, reports, tax returns, and refund claims may only be filed using these official forms.
Tax 9.001(2)(a)(a) Forms filed with the department shall be submitted by one of the following means:
Tax 9.001(2)(a)1.
1. Mailing them to the address specified by the department on the forms or in the instructions.
Tax 9.001(2)(a)2.
2. Delivering them to the department or to the destination that the department prescribes.
Tax 9.001(2)(a)3.
3. Filing them electronically by means prescribed by the department.
Tax 9.001(2)(b)
(b) The department may require cigarette and tobacco products reports, tax returns, and refund claims be filed electronically. The department shall notify a person at least 90 days prior to the due date of the first report or return required to be filed electronically of the requirement to file electronically.
Tax 9.001(2)(c)
(c) The secretary of revenue may waive the requirement to file electronically when the secretary determines that the requirement causes an undue hardship, if the person does all of the following:
Tax 9.001 Note
Note: Written requests should be e-mailed to
excise@revenue.wi.gov, faxed to (608) 261-7049, or addressed to Mandate Waiver Request, Wisconsin Department of Revenue, Mail Stop 5-107, PO Box 8900, Madison WI 53708-8900.
Tax 9.001(2)(d)
(d) In determining whether the requirement to file electronically causes an undue hardship, the secretary of revenue may consider the following factors:
Tax 9.001(2)(d)1.
1. Unusual circumstances that may prevent the person from filing electronically.
Tax 9.001 Note
Example: The person does not have access to a computer that is connected to the internet.
Tax 9.001 History
History: CR 10-093: cr.
Register November 2010 No. 659, eff. 12-1-10.
Tax 9.01
Tax 9.01
Definitions. In this chapter:
Tax 9.01(1)
(1) "Indian" means a natural person of Indian descent who is a member of a recognized federal Indian tribe occupying a reservation. Membership in a recognized federal Indian tribe is shown by either a name on the tribal roll or confirmation of that fact by the tribal council.
Tax 9.01(2)
(2) "Indian corporation" means a corporation in which Indians own at least 51% of the voting stock.
Tax 9.01(3)
(3) "Indian partnership" means a partnership in which at least 51% of the investment is made by Indians, at least 51% of the equity is owned by Indians and at least 51% of the profits or losses accrue to Indians.
Tax 9.01(4)
(4) "Indian retailer" means an individual Indian, Indian partnership, Indian corporation or other person authorized to sell cigarettes by the tribal council of the reservation where the retailer's business is located.
Tax 9.01(5)
(5) "Reservation" means all land within the boundaries of the Bad River, Forest County Potawatomi, Lac Courte Oreilles, Lac du Flambeau, Menominee, Mole Lake, Oneida, Red Cliff, St. Croix and Stockbridge-Munsee reservations and the Ho-Chunk Nation Communities.
Tax 9.01(6)
(6) "Stamped cigarettes" means cigarettes bearing valid Wisconsin tax stamps.
Tax 9.01(7)
(7) "Untaxed cigarettes" means cigarettes not bearing valid Wisconsin tax stamps.
Tax 9.01 Note
Note: Section
Tax 9.01 interprets subch. II, ch.
139, Stats.
Tax 9.01 History
History: Cr.
Register, April, 1984, No. 339, eff. 4-1-84; am. (1), (5) to (7),
Register, August, 1996, No. 488, eff. 9-1-96.
Tax 9.06
Tax 9.06
Affixing of state revenue stamps. Tax stamps of the proper denomination shall be affixed to either the top or the bottom of each individual package of cigarettes, except that in the case of flat tins or other odd-sized containers the tax stamps shall be affixed to some portion of the flat surface of the container.
Tax 9.06 History
History: 1-2-56; am.
Register, June, 1975, No. 234, eff. 7-1-75; renum. (1) to be Tax 9.06 and am., r. (2),
Register, August, 1996, No. 488, eff. 9-1-96.
Tax 9.08
Tax 9.08
Cigarette tax refunds to Indian tribes.
