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CHAPTER 139
BEVERAGE, CONTROLLED SUBSTANCES AND TOBACCO TAXES
SUBCHAPTER I
BEVERAGE TAXES
139.01       Definitions.
139.02       Fermented malt beverages tax.
139.03       Liquor tax.
139.035       Wine shipped directly to individuals in this state.
139.04       Exclusions.
139.05       Payment of malt beverages tax.
139.06       Liquor tax returns; exceptions.
139.08       Powers and duties of the secretary of revenue.
139.09       Registration.
139.092       Audits; additional assessments; refunds.
139.094       Appeals.
139.096       Failure to file.
139.10       Refunds by secretary of administration.
139.11       Records and reports.
139.115       Collection.
139.18       Presumptions from possession.
139.20       Compulsory testimony.
139.22       Confiscation.
139.25       Penalties.
139.26       Prosecutions by attorney general.
SUBCHAPTER II
CIGARETTE TAXES
139.30       Cigarette tax; definitions.
139.31       Tax imposed; exceptions.
139.315       Cigarette inventory tax imposed; procedures.
139.32       Payment of taxes.
139.321       Unlawful possession of cigarettes.
139.322       Security.
139.323       Refunds to Indian tribes.
139.325       Agreements with Indian tribes.
139.33       Use tax.
139.34       Permits required.
139.345       Direct marketing.
139.35       Stamps.
139.355       Appeals.
139.36       Refunds for unusable stamps.
139.362       Bad debt deductions.
139.363       Preferred claims.
139.365       Other refunds.
139.37       Salespersons.
139.38       Records, returns.
139.39       Administration and enforcement.
139.395       Theft of tax moneys.
139.40       Seizure and confiscation.
139.41       Place to place delivery.
139.42       Nuisance.
139.43       Statewide concern.
139.44       Interest and penalties.
139.45       Prosecutions by attorney general.
139.46       Lists.
SUBCHAPTER III
TOBACCO PRODUCTS TAX
139.75       Definitions.
139.76       Imposition; exceptions.
139.77       Distributors, monthly returns.
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2011-12 Wis. Stats. database updated though 2013 Wis. Act 13 and all Supreme Court Orders enacted before May 21, 2013. Statutory changes effective on or prior to May 21, 2013 are published as currently in effect. Changes effective after May 21, 2013 are designated by NOTES. See Are the Statutes on this Website Official? (5-22-13)