AB75, s. 2325 18Section 2325. 134.65 (5) (b) of the statutes is created to read:
AB75,1272,2019 134.65 (5) (b) No penalty shall be imposed under par. (a) if any of the following
20apply:
AB75,1272,2321 1. The secretary of revenue determines that imposing a penalty would be
22inequitable because of inadvertent acts, mistakes, or unusual circumstances related
23to the violation.
AB75,1272,2524 2. The person who is subject to a penalty under par. (a) had good cause to violate
25this section, and such violation did not result from the person's neglect.
AB75, s. 2326
1Section 2326. 134.66 (2) (d) of the statutes is created to read:
AB75,1273,62 134.66 (2) (d) No retailer, direct marketer, manufacturer, distributor, jobber or
3subjobber, no agent, employee or independent contractor of a retailer, direct
4marketer, manufacturer, distributor, jobber or subjobber, and no agent or employee
5of an independent contractor may provide cigarettes or tobacco products for nominal
6or no consideration to any person under the age of 18.
AB75, s. 2327 7Section 2327. 134.66 (3m) of the statutes is created to read:
AB75,1273,108 134.66 (3m) Defense of direct marketer. Proof of all of the following facts by
9a direct marketer who sells cigarettes or tobacco products to a person under the age
10of 18 is a defense to any prosecution for a violation under sub. (2) (a):
AB75,1273,1211 (a) That the direct marketer used a mechanism, approved by the department
12of revenue, for verifying the age of the purchaser.
AB75,1273,1413 (b) That the purchaser falsely represented that he or she had attained the age
14of 18 and presented a copy or facsimile of an identification card.
AB75,1273,1615 (c) That the name and birthdate of the purchaser, as indicated by the purchaser,
16matched the name and birthdate on the identification presented under par. (b).
AB75,1273,1917 (d) That the sale was made in good faith, in reasonable reliance on the
18mechanism described in par. (a) and the representation and identification under
19pars. (b) and (c), and in the belief that the purchaser had attained the age of 18.
AB75, s. 2328 20Section 2328. 134.80 of the statutes is amended to read:
AB75,1273,25 21134.80 Home heating fuel dealers. Any dealer selling fuel of any kind for
22the purpose of heating a private residence shall notify each private residential
23customer whose account is subject to disconnection of the existence of the fuel
24assistance programs provided by the department of administration commission
25under s. 16.27 196.3746.
AB75, s. 2329
1Section 2329. 139.30 (4n) of the statutes is repealed and recreated to read:
AB75,1274,22 139.30 (4n) "Identification card" has the meaning given in s. 134.66 (1) (c).
AB75, s. 2330 3Section 2330. 139.30 (7) of the statutes is amended to read:
AB75,1274,64 139.30 (7) "Manufacturer" means any person who directly manufactures
5cigarettes for the purpose of sale, including the authorized agent of a person who
6directly manufactures cigarettes for the purpose of sale.
AB75, s. 2331 7Section 2331. 139.30 (8s) of the statutes is created to read:
AB75,1274,108 139.30 (8s) "Person" means any individual, sole proprietorship, partnership,
9limited liability company, corporation, or association, or any owner of a single-owner
10entity that is disregarded as a separate entity under ch. 71.
AB75, s. 2332 11Section 2332. 139.31 (1) (a) of the statutes is amended to read:
AB75,1274,1312 139.31 (1) (a) On cigarettes weighing not more than 3 pounds per thousand,
1388.5 126 mills on each cigarette.
AB75, s. 2333 14Section 2333. 139.31 (1) (b) of the statutes is amended to read:
AB75,1274,1615 139.31 (1) (b) On cigarettes weighing more than 3 pounds per thousand, 177
16252 mills on each cigarette.
AB75, s. 2334 17Section 2334. 139.32 (4) of the statutes is amended to read:
AB75,1274,2018 139.32 (4) In lieu of stamps the secretary may authorize impressions applied
19by the use of meter machines. The secretary shall prescribe by rule the type of
20impression and the kind of machines which may be used.
AB75, s. 2335 21Section 2335. 139.32 (5) of the statutes is amended to read:
AB75,1274,2422 139.32 (5) Manufacturers, bonded direct marketers, and distributors who are
23authorized by the department to purchase tax stamps shall receive a discount of 0.7
240.5 percent of the tax paid on stamp purchases.
AB75, s. 2336 25Section 2336. 139.321 (1) (intro.) of the statutes is amended to read:
AB75,1275,3
1139.321 (1) (intro.) It is unlawful for any person to purchase or possess
2cigarettes unless the required stamps are properly affixed as provided in ss. 139.32
3(1) and 139.33 (4).
AB75, s. 2337 4Section 2337. 139.321 (1) (a) 1. of the statutes is amended to read:
AB75,1275,65 139.321 (1) (a) 1. Manufacturers, bonded direct marketers, distributors or
6warehouse operators possessing valid permits issued by the secretary.
AB75, s. 2338 7Section 2338. 139.323 (3) of the statutes is amended to read:
AB75,1275,108 139.323 (3) The land on which the sale occurred was designated a reservation
9or trust land on or before January 1, 1983, or on a later date as determined by an
10agreement between the department and the tribal council
.
AB75, s. 2339 11Section 2339. 139.34 (1) (a) of the statutes is amended to read:
AB75,1275,1712 139.34 (1) (a) No person may manufacture cigarettes in this state or sell
13cigarettes in this state as a distributor, manufacturer, jobber, vending machine
14operator, direct marketer, or multiple retailer and no person may operate a
15warehouse in this state for the storage of cigarettes for another person without first
16filing an application for and obtaining the proper permit to perform such operations
17from the department.
AB75, s. 2340 18Section 2340. 139.34 (1) (b) of the statutes is repealed.
AB75, s. 2341 19Section 2341. 139.34 (1) (c) (intro.) of the statutes is repealed and recreated
20to read:
AB75,1275,2221 139.34 (1) (c) (intro.) A permit under this section may only be issued to a person
22to whom all of the following apply:
AB75, s. 2342 23Section 2342. 139.34 (1) (c) 1. of the statutes is repealed.
AB75, s. 2343 24Section 2343. 139.34 (1) (c) 1m. of the statutes is created to read:
AB75,1276,2
1139.34 (1) (c) 1m. Subject to ss. 111.321, 111.322, and 111.335, the person does
2not have an arrest record or a conviction record.
AB75, s. 2344 3Section 2344. 139.34 (1) (c) 2. of the statutes is amended to read:
AB75,1276,54 139.34 (1) (c) 2. The Unless pardoned, the person has not been convicted of a
5felony, unless pardoned or as a habitual offender.
AB75, s. 2345 6Section 2345. 139.34 (1) (c) 3. of the statutes is repealed.
AB75, s. 2346 7Section 2346. 139.34 (1) (c) 3m. of the statutes is created to read:
AB75,1276,118 139.34 (1) (c) 3m. The person is the holder of a seller's permit or use tax
9registration certificate as required by this subchapter or has been informed by an
10employee of the department that the department will issue a seller's permit or use
11tax registration certificate to that person.
AB75, s. 2347 12Section 2347. 139.34 (1) (c) 4. of the statutes is repealed.
AB75, s. 2348 13Section 2348. 139.34 (1) (c) 4m. of the statutes is created to read:
AB75,1276,1414 139.34 (1) (c) 4m. The person is 18 years of age or older.
AB75, s. 2349 15Section 2349. 139.34 (1) (c) 5. of the statutes is repealed.
AB75, s. 2350 16Section 2350. 139.34 (1) (c) 6. of the statutes is repealed.
AB75, s. 2351 17Section 2351. 139.34 (1) (c) 7. of the statutes is renumbered 139.34 (1) (c) 5m.
AB75, s. 2352 18Section 2352. 139.34 (1) (cm) of the statutes is created to read:
AB75,1276,2119 139.34 (1) (cm) The requirements under par. (c) apply to all partners of a
20partnership, all members of a limited liability company, all agents of a limited
21liability company or corporation, and all officers of a corporation.
AB75, s. 2353 22Section 2353. 139.34 (1s) of the statutes is created to read:
AB75,1276,2523 139.34 (1s) (a) No corporation or limited liability company organized under the
24laws of this state or of any other state or foreign country may be issued a permit under
25this section unless:
AB75,1277,3
11. The entity first appoints an agent in the manner prescribed by the
2department. In addition to the qualifications under sub. (1), the agent must, with
3respect to character, record and reputation, be satisfactory to the department.
AB75,1277,74 2. The entity vests in the agent, by properly authorized and executed written
5delegation, full authority and control of the premises described in the entity's permit,
6and of the conduct of all business on the premises relative to the sale of cigarettes,
7that the permittee could have and exercise if it were a natural person.
AB75,1277,108 (b) A corporation or limited liability company may cancel the appointment of
9an agent and appoint a successor agent to act in the agent's place, for the remainder
10of the permit year or until another agent is appointed, as follows:
AB75,1277,1211 1. The successor agent shall meet the same qualifications required of the first
12appointed agent.
AB75,1277,1513 2. The entity shall immediately notify the department, in writing, of the
14appointment of the successor agent and the reason for the cancellation and new
15appointment.
AB75,1277,1916 (c) A successor agent shall have all the authority, perform all the functions and
17be charged with all the duties of the previous agent of the corporation or limited
18liability company until the department approves or disapproves of the successor
19agent.
AB75,1277,2220 (d) The corporation or limited liability company shall, following the
21department's approval of each successor agent or another qualified agent, pay the
22department a fee of $10.
AB75,1277,2523 (e) If an agent appointed under this subsection resigns, he or she shall notify
24in writing the corporation or limited liability company and the department within
2548 hours of the resignation.
AB75, s. 2354
1Section 2354. 139.34 (4) of the statutes is amended to read:
AB75,1278,72 139.34 (4) A separate permit shall be required of and issued to each class of
3permittee and the holder of any permit shall perform only the operations thereby
4authorized. Such permit shall not be transferable from one person to another or from
5one premises to another. A separate permit shall be required for each place where
6cigarettes are stamped or where cigarettes are stored for sale at wholesale or,
7through vending machines or multiple retail outlets, or by direct marketing.
AB75, s. 2355 8Section 2355. 139.34 (6) of the statutes is amended to read:
AB75,1278,129 139.34 (6) A vending machine operator or a multiple retailer may acquire
10unstamped cigarettes from the manufacturers thereof and affix the stamps to
11packages or other containers only if the vending machine operator or multiple
12retailer also holds a permit as a distributor or bonded direct marketer.
AB75, s. 2356 13Section 2356. 139.34 (8) of the statutes is amended to read:
AB75,1278,1914 139.34 (8) The holder of a warehouse permit is entitled to store cigarettes on
15the premises described in the permit. The warehouse permit shall not authorize the
16holder to sell cigarettes. Unstamped cigarettes stored in a warehouse for a
17manufacturer, bonded direct marketer, or distributor may be delivered only to a
18person holding a permit as a manufacturer or, distributor, or bonded direct marketer
19who is authorized by the department to purchase and affix tax stamps
.
AB75, s. 2357 20Section 2357. 139.345 (1) (a) of the statutes is amended to read:
AB75,1279,221 139.345 (1) (a) No person may sell cigarettes to consumers in this state as a
22direct marketer or solicit sales of cigarettes to consumers in this state by direct
23marketing
unless the person submits to has obtained a permit under s. 139.34 from
24the department the person's name, trade name, address of the person's principal
25place of business, phone number, e-mail address, and Web site address
to make such

1sales or solicitations. The person shall file an application for a permit under this
2subsection with the department, in the manner prescribed by the department
.
AB75, s. 2358 3Section 2358. 139.345 (1) (b) of the statutes is amended to read:
AB75,1279,144 139.345 (1) (b) No person may sell cigarettes as described under this section
5unless the person obtains a permit under par. (a) and certifies to the department, in
6the manner prescribed by the department, that the person shall acquire stamped
7cigarettes from a licensed distributor or unstamped cigarettes from the
8manufacturer thereof, pay the tax imposed under this subchapter on all unstamped
9cigarettes and affix stamps to the cigarette packages or containers as provided under
10s. 139.32 (1), store such packages or containers, and sell only such packages or
11containers to consumers in this state by direct marketing; or acquire cigarettes from
12a distributor, to the packages or containers of which stamps have been affixed as
13provided under s. 139.32 (1), and sell only such packages or containers to consumers
14in this state by direct marketing.
AB75, s. 2359 15Section 2359. 139.345 (1) (d) of the statutes is amended to read:
AB75,1279,2316 139.345 (1) (d) No person may sell cigarettes as described in this section unless
17the person obtains a permit under par. (a) and certifies to the department, in the
18manner prescribed by the department, that the person shall register with credit card
19and debit card companies; that the invoices and all means of solicitation for all
20shipments of cigarette sales from the person shall bear the person's name and
21address and the permit number of the permit ultimately issued under this
22subsection
; and that the person shall provide the department any information the
23department considers necessary to administer this section.
AB75, s. 2360 24Section 2360. 139.345 (3) (intro.) of the statutes is amended to read:
AB75,1280,2
1139.345 (3) (intro.) No person may sell cigarettes to consumers a consumer in
2this state unless the person does all of the following:
AB75, s. 2361 3Section 2361. 139.345 (3) (a) (intro.) of the statutes is amended to read:
AB75,1280,54 139.345 (3) (a) (intro.) Verifies the consumer's name identity and address and
5that the consumer is at least 18 years of age by any of the following methods:
AB75, s. 2362 6Section 2362. 139.345 (3) (a) 2. of the statutes is amended to read:
AB75,1280,117 139.345 (3) (a) 2. The person receives from the consumer, at the time of
8purchase, a copy of a government issued an identification card and verifies that the
9name specified on the identification card matches the name of the consumer and that
10the birth date on the identification card indicates that the consumer is at least 18
11years of age
.
AB75, s. 2363 12Section 2363. 139.345 (7) of the statutes is repealed.
AB75, s. 2364 13Section 2364. 139.345 (8) of the statutes is created to read:
AB75,1280,1714 139.345 (8) (a) No person may sell cigarettes to consumers in this state by direct
15marketing unless the tax imposed under s. 139.31 (1) is paid on the cigarettes and
16stamps are affixed to the cigarette packages or containers as provided under s.
17139.32.
AB75,1280,2118 (b) No person may sell cigarettes to consumers in this state by direct marketing
19unless the cigarette brands are approved by the department and listed in the
20directory of certified tobacco product manufacturers and brands as provided under
21s. 995.12 (2) (b).
AB75, s. 2365 22Section 2365. 139.345 (9) of the statutes is created to read:
AB75,1281,223 139.345 (9) Except as provided in sub. (12), any person who, without having
24a valid permit under sub. (1), sells or solicits sales of cigarettes to consumers in this
25state by direct marketing shall pay a penalty to the department of $5,000 or an

1amount that is equal to $50 for every 200 cigarettes, or fraction of 200 cigarettes, sold
2to consumers in this state by direct marketing, whichever is greater.
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