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 of the statutes is repealed.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 of the statutes is repealed.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 of the statutes is repealed.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 of the statutes is repealed.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.
AB75, s. 2366
3Section
2366. 139.345 (10) of the statutes is created to read:
AB75,1281,64
139.345
(10) (a) No sale of cigarettes to a consumer in this state by direct
5marketing may exceed 10 cartons for each invoice or 20 cartons in a 30-day period
6for each purchaser or address.
AB75,1281,117
(b) Except as provided in sub. (12), any person who sells cigarettes in an amount
8that exceeds the amounts allowed under par. (a) shall pay a penalty to the
9department of $5,000 or an amount that is equal to $50 for every 200 cigarettes, or
10fraction of 200 cigarettes, sold in excess of the amounts allowed under par. (a),
11whichever is greater.
AB75,1281,1612
(c) Except as provided in sub. (12), any person who purchases cigarettes in an
13amount that exceeds the amounts allowed under par. (a) shall apply for a permit
14under s. 139.34 and shall pay a penalty to the department of $25 for every 200
15cigarettes, or fraction of 200 cigarettes, purchased in excess of the amounts allowed
16under par. (a).
AB75, s. 2367
17Section
2367. 139.345 (11) of the statutes is created to read:
AB75,1282,218
139.345
(11) (a)
Any nonresident or foreign direct marketer that has not
19registered to do business in this state as a foreign corporation or business entity
20shall, as a condition precedent to obtaining a permit under s. 139.34 (1), appoint and
21continually engage the services of an agent in this state to act as agent for the service
22of process on whom all processes, and any action or proceeding against it concerning
23or arising out of the enforcement of this chapter, may be served in any manner
24authorized by law. That service shall constitute legal and valid service of process on
25the direct marketer. The direct marketer shall provide the name, address, phone
1number, and proof of the appointment and availability of the agent to the
2department.
AB75,1282,103
(b) A direct marketer described under par. (a) shall provide notice to the
4department no later than 30 calendar days before termination of the authority of an
5agent under par. (a) and shall provide proof to the satisfaction of the department of
6the appointment of a new agent no later than 5 calendar days before the termination
7of an existing appointment. In the event an agent terminates an appointment, the
8direct marketer shall notify the department of that termination no later than 5
9calendar days after the termination and shall include proof to the satisfaction of the
10department of the appointment of a new agent.
AB75,1282,1411
(c) The secretary of state is the agent in this state for the service of process of
12any direct marketer who has not appointed and engaged an agent as provided under
13par. (a), except that the secretary of state acting as the direct marketer's agent for
14the service of process does not satisfy the requirements imposed by par. (a).
AB75, s. 2368
15Section
2368. 139.345 (12) of the statutes is created to read:
AB75,1282,1716
139.345
(12) No penalty shall be imposed under subs. (9) and (10) if any of the
17following apply:
AB75,1282,2018
(a) The secretary of revenue determines that imposing a penalty would be
19inequitable because of inadvertent acts, mistakes, or unusual circumstances related
20to the violation.
AB75,1282,2221
(b) The person who is subject to a penalty under sub. (9) or (10) had good cause
22to violate sub. (9) or (10), and such violation did not result from the person's neglect.
AB75, s. 2369
23Section
2369. 139.37 (1) (a) of the statutes is amended to read:
AB75,1283,1824
139.37
(1) (a) No person shall sell
or
cigarettes, take orders for cigarettes for
25resale
, or solicit cigarette sales in this state
for any manufacturer or permittee
1without first obtaining a unless the person has filed an application for and obtained
2a valid certificate under s. 73.03 (50) and a salesperson's permit from the department
3of revenue. No
manufacturer or permittee shall authorize any person to sell
or 4cigarettes, take orders for cigarettes
, or solicit cigarette sales in this state
without
5first having such person secure unless the person has filed an application for and
6obtained a valid certificate under s. 73.03 (50) and a salesperson's permit.
No person
7shall authorize the sale of cigarettes or the solicitation of cigarette sales in this state
8unless the person has filed an application for and obtained a valid certificate under
9s. 73.03 (50) and a valid permit under s. 139.34. The department shall issue the
10required number of permits to
manufacturers and permittees who hold a valid
11certificate issued under s. 73.03 (50). Each application for a
salesperson's permit
12shall disclose the name and address of the employer
or the person for whom the
13salesperson is selling or soliciting and such permit shall remain effective only while
14the salesperson represents such named employer
or person. If such salesperson is
15thereafter employed by another
manufacturer or permittee person, the salesperson
16shall obtain a new salesperson's permit.
Each manufacturer and The permittee
of
17any such salesperson shall notify the department within 10 days after the
18resignation or dismissal of
any such the salesperson
holding a permit.
AB75, s. 2370
19Section
2370. 139.40 (1) of the statutes is amended to read:
AB75,1283,2420
139.40
(1) All cigarettes acquired, owned, imported, possessed, kept, stored,
21made, sold, distributed or transported in violation of this chapter
or s. 134.65, and
22all personal property used in connection therewith is unlawful property and subject
23to seizure by the secretary or any peace officer. All cigarettes seized for violating s.
24139.31 (4) or (5) shall be destroyed
, except as provided in sub. (2).
AB75, s. 2371
25Section
2371. 139.40 (2) of the statutes is amended to read:
AB75,1284,10
1139.40
(2) If cigarettes which do not bear the proper tax stamps or on which
2the tax has not been paid Cigarettes that are
so seized
they as provided under sub.
3(1) may be given to law enforcement officers to use in criminal investigations or sold
4to qualified buyers by the secretary, without notice. If the cigarettes are sold, after
5deducting the costs of the sale and
the keeping of
storing the property, the proceeds
6of the sale shall be paid into the state treasury. If the secretary finds that such
7cigarettes may deteriorate or become unfit for use in criminal investigations or for
8sale or that those uses would otherwise be impractical, the secretary may order them
9destroyed
or give them to a charitable or penal institution for free distribution to
10patients or inmates.
AB75, s. 2372
11Section
2372. 139.44 (1m) of the statutes is amended to read:
AB75,1284,1412
139.44
(1m) Any person who falsely or fraudulently tampers with a cigarette
13meter tax impression machine or tax indicia in order to evade the tax under s. 139.31
14is guilty of a Class G felony.
AB75, s. 2373
15Section
2373. 139.44 (2) of the statutes is amended to read:
AB75,1284,1916
139.44
(2) Any person who makes or signs any false or fraudulent report or who
17attempts to evade the tax imposed by s. 139.31 or 139.76, or who aids in or abets the
18evasion or attempted evasion of that tax
may be fined not more than $10,000 or
19imprisoned for not more than 9 months or both, is guilty of a Class H felony.
AB75, s. 2374
20Section
2374. 139.44 (3) of the statutes is amended to read:
AB75,1284,2521
139.44
(3) Any permittee
or licensee who fails to keep the records required by
22ss.
134.65, 139.30 to 139.42
, or 139.77 to 139.82 shall be fined not less than
$100
$500 23nor more than
$500 $1,000 for the first offense and shall be fined not less than $1,000
24nor more than $5,000 or imprisoned not more than
6 months 180 days or both
for a
252nd or subsequent offense.
AB75, s. 2375
1Section
2375. 139.44 (4) of the statutes is amended to read:
AB75,1285,52
139.44
(4) Any person who refuses to permit the examination or inspection
3authorized in s. 139.39 (2) or 139.83 may be fined not
more less than $500
nor more
4than $1,000 or imprisoned not more than
90 180 days or both. Such refusal shall be
5cause for immediate
suspension or revocation of permit
or license by the secretary.
AB75, s. 2376
6Section
2376. 139.44 (5) of the statutes is amended to read:
AB75,1285,107
139.44
(5) Any person who violates any of the provisions of ss. 139.30 to 139.41
8or 139.75 to 139.83 for which no other penalty is prescribed shall be fined not
less
9than $100 nor more than
$1,000 $10,000 or imprisoned not
less than 10 days nor 10more than
90 days 9 months or both.
AB75, s. 2377
11Section
2377. 139.44 (6) of the statutes is amended to read:
AB75,1285,1412
139.44
(6) Any person who violates any of the rules of the department shall be
13fined not less than
$100 $500 nor more than
$500 $1,000 or be imprisoned not more
14than
6 9 months or both.
AB75, s. 2378
15Section
2378. 139.44 (6m) of the statutes is created to read:
AB75,1285,1816
139.44
(6m) Any person who manufactures or sells cigarettes in this state
17without holding the proper permit or license issued under this subchapter is guilty
18of a Class I felony.
AB75, s. 2379
19Section
2379. 139.44 (7) of the statutes is amended to read:
AB75,1285,2420
139.44
(7) In addition to the penalties imposed for violation of ss. 139.30 to
21139.41 or 139.75 to 139.83 or any of the rules of the department, the permit of any
22person convicted
of a 2nd or subsequent offense shall be automatically revoked and
23he or she the person shall not be granted another permit for a period of
2 5 years
24following such revocation.
AB75, s. 2380
25Section
2380. 139.44 (13) of the statutes is created to read:
AB75,1286,2
1139.44
(13) Notwithstanding subs. (1) to (8), no penalty shall be imposed under
2subs. (1) to (8) if any of the following apply:
AB75,1286,53
(a) The secretary of revenue determines that imposing a penalty would be
4inequitable because of inadvertent acts, mistakes, or unusual circumstances related
5to the violation.
AB75,1286,86
(b) The person who is subject to a penalty under subs. (1) to (8) had good cause
7to commit the violation to which the penalty applies, and such violation did not result
8from the person's neglect.
AB75, s. 2381
9Section
2381. 139.46 of the statutes is amended to read:
AB75,1286,15
10139.46 Lists List
. The department shall compile and maintain a list of direct
11marketers who have complied with the requirements of s. 139.345
and a list of direct
12marketers who the department knows have not complied with such requirements.
13The department shall provide copies of the
lists described under this section list to
14the attorney general and to each person who delivers cigarettes to consumers in this
15state that are sold by direct marketing under s. 139.345.
AB75, s. 2382
16Section
2382. 139.75 (2) of the statutes is amended to read: