(b) No person may deliver a package of cigarettes to a consumer in this state unless the seller of the cigarettes provides proof to the person making the delivery that the seller has complied with all requirements under this subchapter. A seller shall have no course of action against any person who refuses to deliver cigarettes as provided under this subdivision.
25,1980
Section
1980. 139.35 (1) of the statutes is amended to read:
139.35 (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 and, distributors, and bonded direct marketers who are authorized by the department to purchase and affix tax stamps.
25,1980m
Section 1980m. 139.362 of the statutes is created to read:
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 the wholesale price of cigarettes, uncollectible amounts on property that remains in the seller's possession until the full purchase price is paid, expenses incurred in attempting to collect any debt, debts sold or assigned to 3rd parties for collection, and repossessed property.
(2) A person who pays the taxes imposed under this subchapter may claim as a deduction on a return under s. 139.38, and against the purchase of stamps under s. 139.32, the amount of any such taxes that are attributable to bad debt that the person writes off as uncollectible in the person's books and records and that is eligible to be deducted as bad debt for federal income tax purposes, regardless of whether the person is required to file a federal income tax return. A person who claims a deduction under this section shall claim the deduction on the return under s. 139.38 that is submitted for the period in which the person writes off the amount of the bad debt as uncollectible in the person's books and records and in which such amount is eligible to be deducted as bad debt for federal income tax purposes. If the person subsequently collects in whole or in part any bad debt for which a deduction is claimed under this section, the person shall submit to the department the portion of the deduction related to the amount collected, in the manner prescribed by the department and for the period in which the amount is collected.
(3) A person who claims a deduction under this section shall submit the claim on a form prescribed by the department and shall submit with the form all of the following:
(a) A copy of the original invoice for the sale of cigarettes that represents bad debt.
(b) Evidence that the cigarettes described in the invoice under par. (a) were delivered to the person who ordered them.
(c) Evidence that the person who ordered and received the cigarettes did not pay the person who claims a deduction under this section for the cigarettes.
(d) Evidence that the person who claims a deduction under this section used reasonable collection practices in attempting to collect the amount owed under par. (c).
(4) Any person who possesses cigarettes for which the taxes imposed under this subchapter have not been paid and have been claimed as a deduction under this section shall file a report as prescribed by the department, pay the taxes imposed under this subchapter on the cigarettes, and be subject to this subchapter in the same manner as is provided for persons who hold valid permits under this subchapter.
25,1980n
Section 1980n. 139.363 of the statutes is created to read:
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 subchapter is suspended by the action of creditors or put into the hands of any assignee, receiver, or trustee, all amounts that are due from the purchaser to any permittee for taxes imposed under this subchapter that the permittee has paid to the state for cigarettes purchased from the permittee shall be considered preferred claims, and shall be paid in full, and the permittee shall be a preferred creditor.
25,1982
Section
1982. 139.38 (1) of the statutes is amended to read:
139.38 (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 direct marketer shall keep records of purchases and sales of cigarettes. Every manufacturer, bonded direct marketer, and distributor holding a permit from the secretary with the right
who is authorized by the department to purchase and apply stamps shall also keep records of purchases and disposition of stamps. Every jobber, multiple retailer, and vending machine operator shall keep records of all purchases and disposition of cigarettes. Every warehouse operator shall keep records of receipts and withdrawals of cigarettes. All such records shall be accurate and complete and be kept in a manner prescribed by the secretary. These records shall be preserved on the premises described in the permit or license in such a manner as to ensure permanency and accessibility for inspection at reasonable hours by authorized personnel of the department.
25,1983
Section
1983. 139.38 (1m) of the statutes is created to read:
139.38 (1m) Records of purchases and sales of cigarettes under sub. (1) that are kept by direct marketers shall indicate, for each shipment of cigarettes into this state in the month preceding the report under sub. (2), the invoice date and number; the quantity of cigarettes shipped; the brand name of the cigarettes shipped; the manufacturer of the cigarettes shipped and the point of origin; the purchaser's name, address, and birth date; the name of the person to whom the cigarettes were shipped; the address to which the cigarettes were shipped; and any other information the department requires.
25,1984
Section
1984. 139.38 (2) of the statutes is amended to read:
139.38 (2) (a) Except as provided in par. (b), every permittee manufacturer, distributor, jobber, and direct marketer shall render a true and correct invoice of every sale of cigarettes at wholesale and every permittee shall on or before the 15th day of each calendar month file a verified report of all cigarettes purchased, sold, received, warehoused or withdrawn during the preceding calendar month.
(b) The department may allow any jobber, multiple retailer, nonbonded direct marketer, or vending machine operator permittee who does not sell cigarettes, except for those on which the tax under this chapter is paid, to file a quarterly report. The quarterly report shall be filed on or before the 15th day of the next month following the close of each calendar quarter. The report shall specify the number of cigarettes purchased and sold during the preceding calendar quarter.
25,1986
Section
1986. 139.395 of the statutes is amended to read:
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 direct marketer, or manufacturer and are the property of this state. Any distributor, bonded direct marketer, or manufacturer who fraudulently withholds, appropriates or otherwise uses cigarette tax moneys that are the property of this state is guilty of theft under s. 943.20 (1), whether or not the distributor, bonded direct marketer, or manufacturer has or claims to have an interest in those moneys.
25,1992
Section
1992. 139.45 of the statutes is amended to read:
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 action necessary to enforce s. 139.345.
25,1992c
Section 1992c. 139.46 of the statutes is created to read:
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 lists described under this section to the attorney general and to each person who delivers cigarettes to consumers in this state that are sold by direct marketing under s. 139.345.
25,2003
Section
2003. 139.75 (12) of the statutes is amended to read:
139.75 (12) "Tobacco products" means cigars; cheroots; stogies; periques; granulated, plug cut, crimp cut, ready-rubbed and other smoking tobacco; snuff; snuff flour; cavendish; plug and twist tobacco; fine cut and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings and sweepings of tobacco and other kinds and forms of tobacco prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking; but "tobacco products" does not include cigarettes, as defined under s. 139.30 (1) (1m).
25,2009m
Section 2009m. 139.801 of the statutes is created to read:
139.801 Bad debt deductions. (1) In this section, "bad debt" means an amount that is equal to the purchase price of tobacco products, 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 the wholesale price of tobacco products, uncollectible amounts on property that remains in the seller's possession until the full purchase price is paid, expenses incurred in attempting to collect any debt, debts sold or assigned to 3rd parties for collection, and repossessed property.
(2) A distributor who pays the taxes imposed under s. 139.76 may claim as a deduction on a return under s. 139.77 the amount of any such taxes that are attributable to bad debt that the distributor writes off as uncollectible in the distributor's books and records and that is eligible to be deducted as bad debt for federal income tax purposes, regardless of whether the distributor is required to file a federal income tax return. A distributor who claims a deduction under this section shall claim the deduction on the return under s. 139.77 that is submitted for the period in which the distributor writes off the amount of the deduction as uncollectible in the distributor's books and records and in which such amount is eligible to be deducted as bad debt for federal income tax purposes. If the distributor subsequently collects in whole or in part any bad debt for which a deduction is claimed under this section, the distributor shall include the amount collected in the return filed for the period in which the amount is collected and shall pay the tax with the return.
(3) A distributor who claims a deduction under this section shall submit with the return under sub. (2) all of the following:
(a) A copy of the original invoice for the sale of tobacco products that represents bad debt.
(b) Evidence that the tobacco products described in the invoice under par. (a) were delivered to the person who ordered them.
(c) Evidence that the person who ordered and received the tobacco products did not pay the distributor for the tobacco products.
(d) Evidence that the distributor used reasonable collection practices in attempting to collect the amount owed under par. (c).
(4) Any person who possesses tobacco products for which the taxes imposed under this subchapter have not been paid and have been claimed as a deduction under this section shall file a report as prescribed by the department, pay the taxes imposed under this subchapter on the tobacco products, and be subject to this subchapter in the same manner as is provided for persons who hold valid permits under this subchapter.
25,2009n
Section 2009n. 139.802 of the statutes is created to read:
139.802 Preferred claims. If the property of any purchaser of tobacco 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 from any permittee under this subchapter is suspended by the action of creditors or put into the hands of any assignee, receiver, or trustee, all amounts that are due from the purchaser to any permittee for taxes imposed under this subchapter that the permittee has paid to the state for tobacco products purchased from the permittee shall be considered preferred claims, and shall be paid in full, and the permittee shall be a preferred creditor.
25,2012c
Section 2012c. 139.91 (1) of the statutes is amended to read:
139.91 (1) The Except as provided in sub. (4), the department may not reveal facts obtained in administering this subchapter, except that the department may publish statistics that do not reveal the identities of dealers.
25,2013c
Section 2013c. 139.91 (4) of the statutes is created to read:
139.91 (4) The secretary of revenue and employees of that department may reveal facts obtained in administering this subchapter for the purposes of preparing and maintaining the list of persons with unpaid tax obligations as described in s. 73.03 (62) so that the list of such persons is available for public inspection.
25,2014
Section
2014. 145.08 (1) (b) of the statutes is amended to read:
145.08 (1) (b) For master plumber's license, $250 $500, and $250 $500 for each renewal of the 2-year 4-year license if application is made prior to the date of expiration; after that date an additional fee of $20.
25,2015
Section
2015. 145.08 (1) (d) of the statutes is amended to read:
145.08 (1) (d) For journeyman plumber's license, $90 $180, and $90
$180 for each renewal of the 2-year 4-year license if application is made prior to the date of expiration; after that date an additional fee of $10.
25,2016
Section
2016. 145.08 (1) (e) of the statutes is amended to read:
145.08 (1) (e) For temporary permit pending examination and issuance of license for master plumber, $400; for journeyman $150 and which shall also cover the examination fee prescribed and the license fee for the 2-year 4-year period in which issued.
25,2017
Section
2017. 145.08 (1) (g) of the statutes is amended to read:
145.08 (1) (g) For master plumber's license (restricted), $250 $500, and $250 $500 for each renewal of the 2-year 4-year license if application is made prior to the date of expiration; after that date an additional fee of $20.
25,2018
Section
2018. 145.08 (1) (i) of the statutes is amended to read:
145.08 (1) (i) For journeyman plumber's license (restricted), $90 $180, and $90 $180 for each renewal of the 2-year 4-year license if application is made prior to the date of expiration; after that date an additional fee of $10.
25,2019
Section
2019. 145.08 (1) (L) of the statutes is amended to read:
145.08 (1) (L) For an automatic fire sprinkler contractor's license, $1,000 $2,000, and $1,000 $2,000 for each renewal of the 2-year 4-year license if application is made prior to the date of expiration; after that date an additional fee of $25.
25,2020
Section
2020. 145.08 (1) (Lm) of the statutes is amended to read:
145.08 (1) (Lm) For an automatic fire sprinkler - maintenance only registration, $200 $400, and $200 $400 for each renewal of the 2-year
4-year registration if application is made prior to the date of expiration; after that date an additional fee of $25.
25,2021
Section
2021. 145.08 (1) (n) of the statutes is amended to read:
145.08 (1) (n) For a journeyman automatic fire sprinkler fitter's license, $90 $180, and $90 $180 for each renewal of the 2-year 4-year license if application is made prior to the date of expiration; after that date an additional fee of $10.
25,2022
Section
2022. 145.08 (1) (nm) of the statutes is amended to read:
145.08 (1) (nm) For an automatic fire sprinkler fitter - maintenance only registration certificate, $30
$60, and $30 $60 for each renewal of the
2-year 4-year registration if application is made prior to the date of expiration; after that date an additional fee of $10.
25,2023
Section
2023. 145.08 (1) (o) of the statutes is amended to read:
145.08 (1) (o) For utility contractor's license, $250, $500 and $250 $500 for each renewal of the 2-year 4-year license if application is made prior to the date of expiration; after that date an additional fee of $10.
25,2024
Section
2024. 145.08 (1) (p) of the statutes is amended to read:
145.08 (1) (p) For a plumbing supervisor employed by the department in accord with s. 145.02 (3) (a), no cost for the appropriate 2-year 4-year license for which the plumbing supervisor has previously qualified.
25,2025
Section
2025. 145.08 (1) (q) of the statutes is amended to read:
145.08 (1) (q) For a pipelayer's registration, $90 $180 at the time of registration and $90 $180 for each subsequent 2-year 4-year period of registration.
25,2026
Section
2026. 145.08 (2) of the statutes is amended to read:
145.08 (2) No license or registration may be issued for longer than 2 4 years. Any license or registration may be renewed upon application made prior to the date of expiration. The department may renew licenses or registrations upon application made after the date of expiration if it is satisfied that the applicant has good cause for not applying for renewal prior to the date of expiration and upon payment of the renewal and additional fees prescribed.
25,2026r
Section 2026r. 146.50 (9) of the statutes is amended to read:
146.50 (9) Training. The department may arrange for or approve courses of or instructional programs in or outside this state to meet the education and training requirements of this section, including training required for license or certificate renewal. Courses required for a license or renewal of a license as an emergency medical technician - basic shall be free of charge to an individual who is employed by or affiliated with a public agency, volunteer fire company or nonprofit corporation and is the holder of a license or training permit as an emergency medical technician- basic or eligible to hold such a license or training permit. If the department determines that an area or community need exists, the courses shall be offered at technical colleges in the area or community. Initial priority shall be given to the training of emergency medical technicians – basic serving the rural areas of the state. If an emergency medical technician - basic completes a course approved by the department on treatment of anaphylactic shock, the emergency medical technician – basic acts within the scope of the license if he or she performs injections or other treatment for anaphylactic shock under the direction of a physician.
25,2028
Section
2028. 146.55 (5) of the statutes is renumbered 146.55 (5) (a) and amended to read:
146.55 (5) (a) From the appropriation under s. 20.435 (5) (ch), the department shall annually distribute funds to entities, including technical college districts, whose courses or instructional programs are approved by the department under s. 146.50 (9), to assist the entities in providing ambulance service providers that are public agencies, volunteer fire departments, or nonprofit corporations to purchase the training required for licensure and renewal of licensure as an emergency medical technician - basic under s. 146.50 (6), and to fund each examination administered by the entity pay for administration of the examination required for licensure or renewal of licensure as an emergency medical technician - basic under s. 146.50 (6) (a) 3. and (b) 1.
25,2029
Section
2029. 146.55 (5) (b) of the statutes is created to read:
146.55 (5) (b) The department shall require as a condition of relicensure that an ambulance service provider submit to the department a financial report on the expenditure of funds received under par. (a).
25,2030
Section
2030. 146.58 (7) of the statutes is amended to read:
146.58 (7) Advise, make recommendations to, and consult with the department concerning the funding under s. 146.55 (4) and (5), including recommending a formula for allocating funds among ambulance service providers under s. 146.55 (5).
25,2031m
Section 2031m. 146.65 (1) (c) of the statutes is created to read:
146.65 (1) (c) In each fiscal year, not more than $400,000, to a rural health clinic in Chippewa Falls to provide dental services to persons who are developmentally disabled or elderly or who have low income, in the area surrounding Chippewa Falls, including the counties of Chippewa, Dunn, Barron, Taylor, Clark, and Eau Claire.
25,2032
Section
2032. 146.70 (3m) (d) 1g. of the statutes is repealed and recreated to read:
146.70 (3m) (d) 1g. If an application under par. (c) includes an estimate of costs identified in par. (c) 1. d. incurred during the reimbursement period or between January 1, 1999, and September 3, 2003, the commission may approve the application only if the commission determines that the local government's collection of land information, as defined in s. 16.967 (1) (b), and development of a land information system, as defined in s. 16.967 (1) (c), that is related to that purpose are consistent with the applicable county land records modernization plans developed under s. 59.72 (3) (b), conform to the standards on which such plans are based, and do not duplicate land information collection and other efforts funded through the land information program under s. 16.967 (7). The commission shall obtain the advice of the department of administration in making determinations under this subdivision.
25,2032m
Section 2032m. Chapter 149 (title) of the statutes is amended to read:
CHAPTER 149
Mandatory health insurance
risk-sharing plan
25,2033m
Section 2033m. 149.10 (2) of the statutes is amended to read:
149.10 (2) "Board" means the board of governors established directors under s. 149.15 149.11 (1).
25,2033r
Section 2033r. 149.10 (2j) (a) 3. of the statutes is amended to read:
149.10 (2j) (a) 3. Part A or, part B, or part D of title XVIII of the federal Social Security Act.
