AB100, s. 1966 11Section 1966. 139.33 (3) of the statutes is amended to read:
AB100,933,212 139.33 (3) No person other than a member of the armed forces, as specified in
13this subsection,
a licensed distributor, or a bonded direct marketer who is authorized
14by the department to purchase and affix tax stamps
may import into this state more
15than 400
cigarettes on which the excise tax imposed by s. 139.31 has not been paid
16and the container of which does not bear proper stamps. Within 15 days, any such
17person importing cigarettes shall file a declaration of such cigarettes imported and
18shall remit therewith the tax on such cigarettes imposed by this section. Members
19of the armed forces shall not be required to report or pay the tax on cigarettes in their
20possession if such cigarettes are issued to them by the U.S. government or any of its
21subdivisions or were purchased in any armed forces post exchange or service store
22for their personal use or consumption. If the use tax imposed by this section is not
23paid when due, it shall become delinquent and the person liable for it shall pay, in
24addition, a penalty of $25 for each 200 cigarettes. Interest on the delinquent tax and

1penalty shall accrue at the rate of 1.5% per month or each fraction of a month from
2the date the tax became due until paid.
AB100, s. 1967 3Section 1967. 139.34 (1) (a) of the statutes is amended to read:
AB100,933,94 139.34 (1) (a) No person may manufacture cigarettes in this state or sell
5cigarettes in this state as a distributor, manufacturer, jobber, vending machine
6operator, direct marketer, or multiple retailer and no person may operate a
7warehouse in this state for the storage of cigarettes for another person without first
8filing an application for and obtaining the proper permit to perform such operations
9from the department.
AB100, s. 1968 10Section 1968. 139.34 (1) (b) of the statutes is repealed.
AB100, s. 1969 11Section 1969. 139.34 (1) (c) (intro.) of the statutes is amended to read:
AB100,933,1312 139.34 (1) (c) (intro.) Subject to ss. 111.321, 111.322 and 111.335, no No permit
13under this section may be granted to any person to whom any of the following applies:
AB100, s. 1970 14Section 1970. 139.34 (1) (c) 1. to 6. of the statutes are repealed.
AB100, s. 1971 15Section 1971. 139.34 (1) (c) 1m. of the statutes is created to read:
AB100,933,1716 139.34 (1) (c) 1m. Subject to ss. 111.321, 111.322, and 111.335, the person has
17an arrest record or a conviction record.
AB100, s. 1972 18Section 1972. 139.34 (1) (c) 2m. of the statutes is created to read:
AB100,933,2019 139.34 (1) (c) 2m. Subject to ss. 111.321, 111.322, and 111.335, the person has
20been convicted of a felony, or as a repeat or habitual offender, unless pardoned.
AB100, s. 1973 21Section 1973. 139.34 (1) (c) 3m. of the statutes is created to read:
AB100,933,2322 139.34 (1) (c) 3m. The person has not submitted proof as provided under s.
2377.61 (11).
AB100, s. 1974 24Section 1974. 139.34 (1) (cm) of the statutes is created to read:
AB100,934,7
1139.34 (1) (cm) The requirements under par. (c) apply to all partners of a
2partnership, all members of a limited liability company, all agents, director, and
3shareholders, of a limited liability company or corporation, and all officers of a
4corporation. Subject to ss. 111.321, 111.322, and 111.335, if a business entity has
5been convicted of a crime, the entity may not be issued a permit under this subsection
6unless the entity has terminated its relationship with the individuals whose actions
7directly contributed to the conviction.
AB100, s. 1975 8Section 1975. 139.34 (3) of the statutes is amended to read:
AB100,934,139 139.34 (3) No distributor or bonded direct marketer may affix stamps to
10cigarette packages, as provided in s. 139.32, unless the distributor or bonded direct
11marketer
certifies to the department, in a manner prescribed by the department,
12that the distributor or bonded direct marketer purchases cigarettes directly from a
13manufacturer.
AB100, s. 1976 14Section 1976. 139.34 (4) of the statutes is amended to read:
AB100,934,2015 139.34 (4) A separate permit shall be required of and issued to each class of
16permittee and the holder of any permit shall perform only the operations thereby
17authorized. Such permit shall not be transferable from one person to another or from
18one premises to another. A separate permit shall be required for each place where
19cigarettes are stamped or where cigarettes are stored for sale at wholesale or,
20through vending machines or multiple retail outlets, or by direct marketing.
AB100, s. 1977 21Section 1977. 139.34 (6) of the statutes is amended to read:
AB100,934,2522 139.34 (6) A vending machine operator or a multiple retailer may acquire
23unstamped cigarettes from the manufacturers thereof and affix the stamps to
24packages or other containers only if the vending machine operator or multiple
25retailer also holds a permit as a distributor or bonded direct marketer.
AB100, s. 1978
1Section 1978. 139.34 (8) of the statutes is amended to read:
AB100,935,72 139.34 (8) The holder of a warehouse permit is entitled to store cigarettes on
3the premises described in the permit. The warehouse permit shall not authorize the
4holder to sell cigarettes. Unstamped cigarettes stored in a warehouse for a
5manufacturer, bonded direct marketer, or distributor may be delivered only to a
6person holding a permit as a manufacturer or, distributor, or bonded direct marketer
7who is authorized by the department to purchase and affix tax stamps
.
AB100, s. 1979 8Section 1979. 139.345 of the statutes is created to read:
AB100,935,14 9139.345 Direct marketing. (1) (a) (intro.) No person may sell cigarettes to
10consumers in this state as a direct marketer or solicit sales of cigarettes to consumers
11in this state by direct marketing unless the person has obtained a permit from the
12department to make such sales or solicitations. The person shall file an application
13for a permit under this subsection with the department, in the manner prescribed
14by the department, and shall submit the following fee with the application:
AB100,935,1615 1. If the person sells less than 600,000 cigarettes annually to consumers in this
16state by direct marketing, $500.
AB100,935,1817 2. If the person sells 600,000 or more cigarettes annually to consumers in this
18state by direct marketing, $1,000.
AB100,935,1919 (b) A permit issued under par. (a) expires on December 31 of each year.
AB100,936,420 (c) The department may not issue a permit to a person under par. (a) unless the
21person certifies to the department, in the manner prescribed by the department, that
22the person shall acquire stamped cigarettes from a licensed distributor or
23unstamped cigarettes from the manufacturer thereof, pay the tax imposed under this
24subchapter on all unstamped cigarettes and affix stamps to the cigarette packages
25or containers as provided under s. 139.32 (1), store such packages or containers, and

1sell only such packages or containers to consumers in this state by direct marketing;
2or acquire cigarettes from a distributor, to the packages or containers of which
3stamps have been affixed as provided under s. 139.32 (1), and sell only such packages
4or containers to consumers in this state by direct marketing.
AB100,936,115 (d) No person may be issued a permit under this subsection unless the person
6certifies to the department, in the manner prescribed by the department, that all
7cigarette sales to consumers in this state shall be credit card transactions; that the
8invoices and all means of solicitation for all shipments of cigarette sales from the
9person shall bear the person's name and address and permit ultimately issued under
10this subsection; and that the person shall provide the department any information
11the department considers necessary to administer this section.
AB100,936,14 12(2) (a) No person may purchase tax stamps in excess of the number of cigarette
13sales specified in his or her permit under sub. (1) (a) unless the person pays the
14permit fee under sub. (1) (a) that is applicable to the excess amount.
AB100,936,2015 (b) No person may sell cigarettes in excess of the number of cigarette sales
16specified in his or her permit under sub. (1) (a) unless the person pays the permit fee
17under sub. (1) (a) that is applicable to the excess sales. Any person who sells
18cigarettes in excess of the number of cigarette sales specified in his or her permit
19shall pay a penalty to the department of $1,000 or an amount that is equal to $50 for
20every 200 cigarettes, or fraction of 200 cigarettes, whichever is greater.
AB100,936,24 21(3) (a) No person may sell cigarettes to consumers in this state by direct
22marketing unless the tax imposed under s. 139.31 (1) is paid on such cigarettes and
23stamps are affixed to the cigarette packages or containers as provided under s.
24139.32.
AB100,937,2
1(b) No person may sell cigarettes to consumers in this state by direct marketing
2unless the tax imposed under s. 77.52 or 77.53 is paid on the sale of such cigarettes.
AB100,937,63 (c) No person may sell cigarettes to consumers in this state by direct marketing
4unless the cigarette brands are approved by the department and listed in the
5directory of certified tobacco product manufacturers and brands as provided under
6s. 895.12 (2) (b).
AB100,937,9 7(4) No person may sell cigarettes to a consumer in this state by direct
8marketing unless the person verifies the consumer's identity and that the consumer
9is at least 18 years of age by any of the following methods:
AB100,937,1110 (a) The person uses a database, approved by the department, that includes
11information based on public records to verify the consumer's age and identity.
AB100,937,1512 (b) The person receives from the consumer, at the time of purchase, a notarized
13copy of an identification card, the name specified on the identification matches the
14name of the consumer, and the birth date on the identification verifies that the
15purchaser is at least 18 years of age.
AB100,937,1716 (c) The person uses a mechanism, other than a mechanism under par. (a) or (b),
17for verifying the age and identity of a consumer that is approved by the department.
AB100,937,22 18(5) Any person who, without having a valid permit under sub. (1), sells or
19solicits sales of cigarettes to consumers in this state by direct marketing shall pay
20a penalty to the department of $5,000 or an amount that is equal to $50 for every 200
21cigarettes, or fraction of 200 cigarettes, sold to consumers in this state by direct
22marketing, whichever is greater.
AB100,937,25 23(6) (a) No sale of cigarettes to a consumer in this state by direct marketing may
24exceed 10 cartons for each invoice or 20 cartons in a 30-day period for each purchaser
25or address.
AB100,938,4
1(b) Any person who sells cigarettes that exceed the maximum amounts under
2par. (a) shall pay a penalty to the department of $5,000 or an amount that is equal
3to $50 for every 200 cigarettes, or major fraction of 200 cigarettes, sold above the
4maximum amounts, whichever is greater.
AB100,938,85 (c) Any person who purchases cigarettes that exceed the maximum amounts
6under par. (a) shall apply for a permit under s. 139.34 and shall pay a penalty to the
7department of $25 for every 200 cigarettes, or fraction of 200 cigarettes, purchased
8above the maximum amounts.
AB100,938,13 9(7) No cigarettes may be shipped to a person who is under 18 years of age and
10no cigarettes may be shipped to a post-office box. Every package used to ship
11cigarettes that are sold as provided under this section and delivered to a person in
12this state shall be clearly labeled to indicate that the package contains cigarettes and
13may not be delivered to a person who is under 18 years of age.
AB100, s. 1980 14Section 1980. 139.35 (1) of the statutes is amended to read:
AB100,938,1915 139.35 (1) Transfers. No person may give, sell or lend any stamps to another
16and no person may accept, purchase or borrow any stamps from another. All sales
17and transfers of stamps may be made only by the secretary to permit holding
18manufacturers and, distributors, and bonded direct marketers who are authorized
19by the department to purchase and affix tax stamps
.
AB100, s. 1981 20Section 1981. 139.37 (1) (a) of the statutes is amended to read:
AB100,939,1421 139.37 (1) (a) No person shall sell cigarettes or take orders for cigarettes for
22resale
solicit cigarette sales in this state for any manufacturer or permittee without
23first obtaining a
unless the person has filed an application for and obtained a valid
24certificate under s. 73.03 (50) and a
salesperson's permit from the department of
25revenue
. No manufacturer or permittee shall authorize any person to sell cigarettes

1or take orders for cigarettes solicit cigarette sales in this state without first having
2such person secure
unless the person has filed an application for and obtained a valid
3certificate under s. 73.03 (50) and
a salesperson's permit. No person shall authorize
4the sale or solicitation of cigarettes in this state unless the person has filed an
5application for and obtained a valid certificate under s. 73.03 (50) and a valid permit
6under s. 139.34.
The department shall issue the required number of permits to
7manufacturers and permittees who hold a valid certificate issued under s. 73.03 (50).
8Each application for a permit shall disclose the name and address of the employer
9or the person for whom the sales person is soliciting and such permit shall remain
10effective only while the salesperson represents such named employer or person. If
11such salesperson is thereafter employed by another manufacturer or permittee
12person, the salesperson shall obtain a new salesperson's permit. Each manufacturer
13and
permittee shall notify the department within 10 days after the resignation or
14dismissal of any such salesperson holding a permit.
AB100, s. 1982 15Section 1982. 139.38 (1) of the statutes is amended to read:
AB100,940,416 139.38 (1) Every manufacturer located out of the state shall keep records of all
17sales of cigarettes shipped into this state. Every manufacturer located in the state
18shall keep records of production, sales and withdrawals of cigarettes. Every
19distributor and direct marketer shall keep records of purchases and sales of
20cigarettes. Every manufacturer, bonded direct marketer, and distributor holding a
21permit from the secretary with the right
who is authorized by the department to
22purchase and apply stamps shall also keep records of purchases and disposition of
23stamps. Every jobber, multiple retailer, and vending machine operator shall keep
24records of all purchases and disposition of cigarettes. Every warehouse operator
25shall keep records of receipts and withdrawals of cigarettes. All such records shall

1be accurate and complete and be kept in a manner prescribed by the secretary. These
2records shall be preserved on the premises described in the permit or license in such
3a manner as to ensure permanency and accessibility for inspection at reasonable
4hours by authorized personnel of the department.
AB100, s. 1983 5Section 1983. 139.38 (1m) of the statutes is created to read:
AB100,940,136 139.38 (1m) Records of purchases and sales of cigarettes under sub. (1) that
7are kept by direct marketers shall indicate, for each shipment of cigarettes into this
8state in the month preceding the report under sub. (2), the invoice date and number;
9the quantity of cigarettes shipped; the brand name of the cigarettes shipped; the
10manufacturer of the cigarettes shipped and the point of origin; the purchaser's name,
11address, and birth date; the name of the person to whom the cigarettes were shipped;
12the address to which the cigarettes were shipped; and any other information the
13department requires.
AB100, s. 1984 14Section 1984. 139.38 (2) of the statutes is amended to read:
AB100,940,1915 139.38 (2) (a) Except as provided in par. (b), every permittee manufacturer,
16distributor, jobber, and direct marketer
shall render a true and correct invoice of
17every sale of cigarettes at wholesale and every permittee shall on or before the 15th
18day of each calendar month file a verified report of all cigarettes purchased, sold,
19received, warehoused or withdrawn during the preceding calendar month.
AB100,940,2520 (b) The department may allow any jobber, multiple retailer, nonbonded direct
21marketer,
or vending machine operator permittee who does not sell cigarettes, except
22for those on which the tax under this chapter is paid, to file a quarterly report. The
23quarterly report shall be filed on or before the 15th day of the next month following
24the close of each calendar quarter. The report shall specify the number of cigarettes
25purchased and sold during the preceding calendar quarter.
AB100, s. 1985
1Section 1985. 139.39 (6) of the statutes is amended to read:
AB100,941,102 139.39 (6) Sections 71.74 (1), (2), (10), (11) and (14), 71.77, 71.80 (12), 71.91 (1)
3(a) and (c) and (2) to (7), 71.92 and 73.0301 as they apply to the taxes under ch. 71
4apply to the taxes under this subchapter. Section 71.74 (13) as it applies to the
5collection of the taxes under ch. 71 applies to the collection of the taxes under this
6subchapter, except that the period during which notice of an additional assessment
7shall be given begins on the due date of the report under this subchapter. Section
878.70 (6) as it applies to personal liability for paying taxes, interest, penalties, and
9other charges under ch. 78 applies to personal liability for paying taxes, interest,
10penalties, and other charges under this subchapter.
AB100, s. 1986 11Section 1986. 139.395 of the statutes is amended to read:
AB100,941,20 12139.395 Theft of tax moneys. All cigarette tax moneys received by a
13distributor, bonded direct marketer, or manufacturer for the sale of cigarettes on
14which the tax under this subchapter has become due and has not been paid are trust
15funds in the hands of the distributor, bonded direct marketer, or manufacturer and
16are the property of this state. Any distributor, bonded direct marketer, or
17manufacturer who fraudulently withholds, appropriates or otherwise uses cigarette
18tax moneys that are the property of this state is guilty of theft under s. 943.20 (1),
19whether or not the distributor, bonded direct marketer, or manufacturer has or
20claims to have an interest in those moneys.
AB100, s. 1987 21Section 1987. 139.40 (2) of the statutes is amended to read:
AB100,942,622 139.40 (2) If cigarettes which do not bear the proper tax stamps or on which
23the tax has not been paid
Cigarettes that are so seized they as provided under sub.
24(1)
may be given to law enforcement officers to use in criminal investigations or sold
25to qualified buyers by the secretary, without notice. If the cigarettes are sold, after

1deducting the costs of the sale and the keeping of storing the property, the proceeds
2of the sale shall be paid into the state treasury. If the secretary finds that such
3cigarettes may deteriorate or become unfit for use in criminal investigations or for
4sale or that those uses would otherwise be impractical, the secretary may order them
5destroyed or give them to a charitable or penal institution for free distribution to
6patients or inmates.
AB100, s. 1988 7Section 1988. 139.44 (3) of the statutes is amended to read:
AB100,942,128 139.44 (3) Any permittee who fails to keep the records required by ss. 139.30
9to 139.42 or 139.77 to 139.82 shall be fined not less than $100 $500 nor more than
10$500 $1,000 for the first offense and shall be fined not less than $1,000 nor more than
11$5,000
or imprisoned not more than 6 months 180 days or both for the 2nd or
12subsequent offense
.
AB100, s. 1989 13Section 1989. 139.44 (4) of the statutes is amended to read:
AB100,942,1714 139.44 (4) Any person who refuses to permit the examination or inspection
15authorized in s. 139.39 (2) or 139.83 may be fined not more less than $500 nor more
16than $1,000
or imprisoned not more than 90 180 days or both. Such refusal shall be
17cause for immediate suspension or revocation of permit by the secretary.
AB100, s. 1990 18Section 1990. 139.44 (6m) of the statutes is created to read:
AB100,942,2119 139.44 (6m) Any person who manufactures or sells cigarettes in this state
20without holding the proper permit issued under this subchapter is guilty of a Class
21I felony.
AB100, s. 1991 22Section 1991. 139.44 (7) of the statutes is amended to read:
AB100,943,423 139.44 (7) In addition to the penalties imposed for violation of ss. 139.30 to
24139.41 or 139.75 to 139.83 or any of the rules of the department, the permit of any
25person convicted of a 2nd or subsequent offense shall be automatically revoked and

1he or she
, the person shall not be granted another permit for a period of 2 5 years
2following such revocation, and, for the 5 year period following revocation, the person
3shall not act as the employee or agent of a permittee under this subchapter to perform
4acts authorized by any permit issued to the permittee under this subchapter
.
AB100, s. 1992 5Section 1992. 139.45 of the statutes is amended to read:
AB100,943,8 6139.45 Prosecutions by attorney general. Upon request by the secretary
7of revenue, the attorney general may represent this state or assist a district attorney
8in prosecuting any case arising under this subchapter or under ss. 134.65 and 134.66.
AB100, s. 1993 9Section 1993. 139.75 (2) of the statutes is amended to read:
AB100,943,1310 139.75 (2) "Consumer" means any individual who receives tobacco products for
11his or her personal use or consumption or
any person individual who has title to or
12possession of tobacco products in storage for use or other consumption in this state
13any purpose other than for sale or resale.
AB100, s. 1994 14Section 1994. 139.75 (3g) of the statutes is created to read:
AB100,943,1615 139.75 (3g) "Direct marketer" means any person who solicits or sells tobacco
16products to consumers in this state by direct marketing.
AB100, s. 1995 17Section 1995. 139.75 (3r) of the statutes is created to read:
AB100,943,2118 139.75 (3r) "Direct marketing" means publishing or making accessible an offer
19for the sale of tobacco products to consumers in this state, or selling tobacco products
20to consumers in this state, using any means by which the consumer is not physically
21present on a premise that sells tobacco products.
AB100, s. 1996 22Section 1996. 139.75 (4) (a) of the statutes is amended to read:
AB100,943,2523 139.75 (4) (a) Any person in this state engaged in the business of selling tobacco
24products in this state who brings, or causes to be brought, into this state from outside
25the state any tobacco products for sale;
AB100, s. 1997
1Section 1997. 139.75 (4) (c) of the statutes is amended to read:
AB100,944,42 139.75 (4) (c) Any person outside this state engaged in the business of selling
3tobacco products outside this state who ships or transports tobacco products to
4retailers in this state to be sold by those retailers.
AB100, s. 1998 5Section 1998. 139.75 (4) (cm) of the statutes is created to read:
AB100,944,76 139.75 (4) (cm) Any person outside this state engaged in the business of selling
7tobacco products who ships or transports tobacco products to consumers in this state.
AB100, s. 1999 8Section 1999. 139.75 (4n) of the statutes is created to read:
AB100,944,99 139.75 (4n) "Identification card" has the meaning given in s. 134.66 (1) (c).
AB100, s. 2000 10Section 2000. 139.75 (5s) of the statutes is created to read:
AB100,944,1311 139.75 (5s) "Person" means any individual, sole proprietorship, partnership,
12limited liability company, corporation, or association, or any owner of a single-owner
13entity that is disregarded as a separate entity under ch. 71.
AB100, s. 2001 14Section 2001. 139.75 (7) of the statutes is amended to read:
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