AB100-ASA1, s. 1975 14Section 1975. 139.34 (3) of the statutes is amended to read:
AB100-ASA1,785,1915 139.34 (3) No distributor or bonded direct marketer may affix stamps to
16cigarette packages, as provided in s. 139.32, unless the distributor or bonded direct
17marketer
certifies to the department, in a manner prescribed by the department,
18that the distributor or bonded direct marketer purchases cigarettes directly from a
19manufacturer.
AB100-ASA1, s. 1979b 20Section 1979b. 139.345 of the statutes is created to read:
AB100-ASA1,785,24 21139.345 Direct marketing. (1) (a) (intro.) No person may sell cigarettes to
22consumers in this state as a direct marketer unless the person submits to the
23department the person's name, trade name, address of the person's principal place
24of business, phone number, e-mail address, and Web site address.
AB100-ASA1,786,10
1(b) No person may sell cigarettes as described under this section unless the
2person certifies to the department, in the manner prescribed by the department, that
3the person shall acquire stamped cigarettes from a licensed distributor or
4unstamped cigarettes from the manufacturer thereof, pay the tax imposed under this
5subchapter on all unstamped cigarettes and affix stamps to the cigarette packages
6or containers as provided under s. 139.32 (1), store such packages or containers, and
7sell only such packages or containers to consumers in this state by direct marketing;
8or acquire cigarettes from a distributor, to the packages or containers of which
9stamps have been affixed as provided under s. 139.32 (1), and sell only such packages
10or containers to consumers in this state by direct marketing.
AB100-ASA1,786,1611 (d) No person may sell cigarettes as described in this section unless the person
12certifies to the department, in the manner prescribed by the department, that the
13person shall register with credit card and debit card companies; that the invoices and
14all means of solicitation for all shipments of cigarette sales from the person shall bear
15the person's name and address; and that the person shall provide the department any
16information the department considers necessary to administer this section.
AB100-ASA1,786,18 17(2) No person may sell cigarettes to consumers in this state by direct marketing
18unless the tax imposed under s. 77.52 or 77.53 is paid on the sale of such cigarettes.
AB100-ASA1,786,20 19(3) No person may sell cigarettes to consumers in this state unless the person
20does all of the following:
AB100-ASA1,786,2221 (a) Verifies the consumer's name and address and that the consumer is at least
2218 years of age by any of the following methods:
AB100-ASA1,786,2423 1. The person uses a database that includes information based on public
24records.
AB100-ASA1,787,2
12. The person receives from the consumer, at the time of purchase, a copy of a
2government issued identification.
AB100-ASA1,787,43 3. The person uses a mechanism, other than a mechanism specified under subd.
41. or 2., that is approved by the department.
AB100-ASA1,787,65 (b) Obtains from the consumer, at the time of purchase, a statement signed by
6the consumer that confirms all of the following:
AB100-ASA1,787,77 1. The consumer's name, address, and birth date.
AB100-ASA1,787,108 2. That the consumer understands that no person who is under 18 years of age
9may purchase or possess cigarettes or falsely represent his or her age for the purpose
10of receiving cigarettes, as provided under s. 254.92.
AB100-ASA1,787,1811 3. That the consumer understands that any person who, for the purpose of
12obtaining credit, goods, or services, intentionally uses, attempts to use, or possesses
13with intent to use, any personal identifying information or personal identification
14document of an individual, including a deceased individual, without the
15authorization or consent of the individual and by representing that he or she is the
16individual, that he or she is acting with the authorization or consent of the
17individual, or that the information or document belongs to him or her, is guilty of a
18Class H felony, as provided under s. 943.201.
AB100-ASA1,787,21 19(4) Any person who makes a sale of cigarettes by means of the Internet shall,
20at the time of purchase, obtain the purchaser's electronic mail address and shall
21receive payment for the sale by credit card, debit card, or check prior to shipping.
AB100-ASA1,787,24 22(5) The invoice for any shipment of cigarettes sold to consumers in this state
23by direct marketing shall specify the name and address of the seller and any valid
24permit issued under s. 139.34 that is held by the seller.
AB100-ASA1,788,2
1(6) All packages of cigarettes shipped to consumers in this state shall be clearly
2labelled "CIGARETTES" on the outside of such packages.
AB100-ASA1,788,10 3(7) (a) No person may deliver a package of cigarettes sold by direct marketing
4to a consumer in this state unless the person making the delivery receives a
5government issued identification card from the person receiving the package and
6verifies that the person receiving the package is at least 18 years of age. If the person
7receiving the package is not the person to whom the package is addressed, the person
8delivering the package shall have the person receiving the package sign a statement
9that affirms that the person to whom the package is addressed is at least 18 years
10of age.
AB100-ASA1,788,1511 (b) No person may deliver a package of cigarettes to a consumer in this state
12unless the seller of the cigarettes provides proof to the person making the delivery
13that the seller has complied with all requirements under this subchapter. A seller
14shall have no course of action against any person who refuses to deliver cigarettes
15as provided under this subdivision.
AB100-ASA1, s. 1980 16Section 1980. 139.35 (1) of the statutes is amended to read:
AB100-ASA1,788,2117 139.35 (1) Transfers. No person may give, sell or lend any stamps to another
18and no person may accept, purchase or borrow any stamps from another. All sales
19and transfers of stamps may be made only by the secretary to permit holding
20manufacturers and, distributors, and bonded direct marketers who are authorized
21by the department to purchase and affix tax stamps
.
AB100-ASA1, s. 1980m 22Section 1980m. 139.362 of the statutes is created to read:
AB100-ASA1,789,4 23139.362 Bad debt deductions. (1) In this section, "bad debt" means an
24amount that is equal to the purchase price of cigarettes, if such amount may be
25claimed as a deduction under section 166 of the Internal Revenue Code. "Bad debt"

1does not include financing charges, interest on the wholesale price of cigarettes,
2uncollectible amounts on property that remains in the seller's possession until the
3full purchase price is paid, expenses incurred in attempting to collect any debt, debts
4sold or assigned to 3rd parties for collection, and repossessed property.
AB100-ASA1,789,18 5(2) A person who pays the taxes imposed under this subchapter may claim as
6a deduction on a return under s. 139.38, and against the purchase of stamps under
7s. 139.32, the amount of any such taxes that are attributable to bad debt that the
8person writes off as uncollectible in the person's books and records and that is eligible
9to be deducted as bad debt for federal income tax purposes, regardless of whether the
10person is required to file a federal income tax return. A person who claims a
11deduction under this section shall claim the deduction on the return under s. 139.38
12that is submitted for the period in which the person writes off the amount of the bad
13debt as uncollectible in the person's books and records and in which such amount is
14eligible to be deducted as bad debt for federal income tax purposes. If the person
15subsequently collects in whole or in part any bad debt for which a deduction is
16claimed under this section, the person shall submit to the department the portion of
17the deduction related to the amount collected, in the manner prescribed by the
18department and for the period in which the amount is collected.
AB100-ASA1,789,21 19(3) A person who claims a deduction under this section shall submit the claim
20on a form prescribed by the department and shall submit with the form all of the
21following:
AB100-ASA1,789,2322 (a) A copy of the original invoice for the sale of cigarettes that represents bad
23debt.
AB100-ASA1,789,2524 (b) Evidence that the cigarettes described in the invoice under par. (a) were
25delivered to the person who ordered them.
AB100-ASA1,790,2
1(c) Evidence that the person who ordered and received the cigarettes did not
2pay the person who claims a deduction under this section for the cigarettes.
AB100-ASA1,790,53 (d) Evidence that the person who claims a deduction under this section used
4reasonable collection practices in attempting to collect the amount owed under par.
5(c).
AB100-ASA1,790,10 6(4) Any person who possesses cigarettes for which the taxes imposed under this
7subchapter have not been paid and have been claimed as a deduction under this
8section shall file a report as prescribed by the department, pay the taxes imposed
9under this subchapter on the cigarettes, and be subject to this subchapter in the same
10manner as is provided for persons who hold valid permits under this subchapter.
AB100-ASA1, s. 1980n 11Section 1980n. 139.363 of the statutes is created to read:
AB100-ASA1,790,20 12139.363 Preferred claims. If the property of any purchaser of cigarettes from
13any permittee under this subchapter is seized upon any intermediate or final process
14of any court in this state, or if the business of any purchaser of cigarettes from any
15permittee under this subchapter is suspended by the action of creditors or put into
16the hands of any assignee, receiver, or trustee, all amounts that are due from the
17purchaser to any permittee for taxes imposed under this subchapter that the
18permittee has paid to the state for cigarettes purchased from the permittee shall be
19considered preferred claims, and shall be paid in full, and the permittee shall be a
20preferred creditor.
AB100-ASA1, s. 1982 21Section 1982. 139.38 (1) of the statutes is amended to read:
AB100-ASA1,791,1022 139.38 (1) Every manufacturer located out of the state shall keep records of all
23sales of cigarettes shipped into this state. Every manufacturer located in the state
24shall keep records of production, sales and withdrawals of cigarettes. Every
25distributor and direct marketer shall keep records of purchases and sales of

1cigarettes. Every manufacturer, bonded direct marketer, and distributor holding a
2permit from the secretary with the right
who is authorized by the department to
3purchase and apply stamps shall also keep records of purchases and disposition of
4stamps. Every jobber, multiple retailer, and vending machine operator shall keep
5records of all purchases and disposition of cigarettes. Every warehouse operator
6shall keep records of receipts and withdrawals of cigarettes. All such records shall
7be accurate and complete and be kept in a manner prescribed by the secretary. These
8records shall be preserved on the premises described in the permit or license in such
9a manner as to ensure permanency and accessibility for inspection at reasonable
10hours by authorized personnel of the department.
AB100-ASA1, s. 1983 11Section 1983. 139.38 (1m) of the statutes is created to read:
AB100-ASA1,791,1912 139.38 (1m) Records of purchases and sales of cigarettes under sub. (1) that
13are kept by direct marketers shall indicate, for each shipment of cigarettes into this
14state in the month preceding the report under sub. (2), the invoice date and number;
15the quantity of cigarettes shipped; the brand name of the cigarettes shipped; the
16manufacturer of the cigarettes shipped and the point of origin; the purchaser's name,
17address, and birth date; the name of the person to whom the cigarettes were shipped;
18the address to which the cigarettes were shipped; and any other information the
19department requires.
AB100-ASA1, s. 1984 20Section 1984. 139.38 (2) of the statutes is amended to read:
AB100-ASA1,791,2521 139.38 (2) (a) Except as provided in par. (b), every permittee manufacturer,
22distributor, jobber, and direct marketer
shall render a true and correct invoice of
23every sale of cigarettes at wholesale and every permittee shall on or before the 15th
24day of each calendar month file a verified report of all cigarettes purchased, sold,
25received, warehoused or withdrawn during the preceding calendar month.
AB100-ASA1,792,6
1(b) The department may allow any jobber, multiple retailer , nonbonded direct
2marketer,
or vending machine operator permittee who does not sell cigarettes, except
3for those on which the tax under this chapter is paid, to file a quarterly report. The
4quarterly report shall be filed on or before the 15th day of the next month following
5the close of each calendar quarter. The report shall specify the number of cigarettes
6purchased and sold during the preceding calendar quarter.
AB100-ASA1, s. 1986 7Section 1986. 139.395 of the statutes is amended to read:
AB100-ASA1,792,16 8139.395 Theft of tax moneys. All cigarette tax moneys received by a
9distributor, bonded direct marketer, or manufacturer for the sale of cigarettes on
10which the tax under this subchapter has become due and has not been paid are trust
11funds in the hands of the distributor, bonded direct marketer, or manufacturer and
12are the property of this state. Any distributor, bonded direct marketer, or
13manufacturer who fraudulently withholds, appropriates or otherwise uses cigarette
14tax moneys that are the property of this state is guilty of theft under s. 943.20 (1),
15whether or not the distributor, bonded direct marketer, or manufacturer has or
16claims to have an interest in those moneys.
AB100-ASA1, s. 1992 17Section 1992. 139.45 of the statutes is amended to read:
AB100-ASA1,792,21 18139.45 Prosecutions by attorney general. Upon request by the secretary
19of revenue, the attorney general may represent this state or assist a district attorney
20in prosecuting any case arising under this subchapter or under ss. 134.65 and 134.66.
21The attorney general may take any action necessary to enforce s. 139.345
.
AB100-ASA1, s. 1992c 22Section 1992c. 139.46 of the statutes is created to read:
AB100-ASA1,793,3 23139.46 Lists. The department shall compile and maintain a list of direct
24marketers who have complied with the requirements of s. 139.345 and a list of direct
25marketers who the department knows have not complied with such requirements.

1The department shall provide copies of the lists described under this section to the
2attorney general and to each person who delivers cigarettes to consumers in this
3state that are sold by direct marketing under s. 139.345.
AB100-ASA1, s. 2003 4Section 2003. 139.75 (12) of the statutes is amended to read:
AB100-ASA1,793,115 139.75 (12) "Tobacco products" means cigars; cheroots; stogies; periques;
6granulated, plug cut, crimp cut, ready-rubbed and other smoking tobacco; snuff;
7snuff flour; cavendish; plug and twist tobacco; fine cut and other chewing tobaccos;
8shorts; refuse scraps, clippings, cuttings and sweepings of tobacco and other kinds
9and forms of tobacco prepared in such manner as to be suitable for chewing or
10smoking in a pipe or otherwise, or both for chewing and smoking; but "tobacco
11products" does not include cigarettes, as defined under s. 139.30 (1) (1m).
AB100-ASA1, s. 2009m 12Section 2009m. 139.801 of the statutes is created to read:
AB100-ASA1,793,19 13139.801 Bad debt deductions. (1) In this section, "bad debt" means an
14amount that is equal to the purchase price of tobacco products, if such amount may
15be claimed as a deduction under section 166 of the Internal Revenue Code. "Bad
16debt" does not include financing charges, interest on the wholesale price of tobacco
17products, uncollectible amounts on property that remains in the seller's possession
18until the full purchase price is paid, expenses incurred in attempting to collect any
19debt, debts sold or assigned to 3rd parties for collection, and repossessed property.
AB100-ASA1,794,7 20(2) A distributor who pays the taxes imposed under s. 139.76 may claim as a
21deduction on a return under s. 139.77 the amount of any such taxes that are
22attributable to bad debt that the distributor writes off as uncollectible in the
23distributor's books and records and that is eligible to be deducted as bad debt for
24federal income tax purposes, regardless of whether the distributor is required to file
25a federal income tax return. A distributor who claims a deduction under this section

1shall claim the deduction on the return under s. 139.77 that is submitted for the
2period in which the distributor writes off the amount of the deduction as uncollectible
3in the distributor's books and records and in which such amount is eligible to be
4deducted as bad debt for federal income tax purposes. If the distributor subsequently
5collects in whole or in part any bad debt for which a deduction is claimed under this
6section, the distributor shall include the amount collected in the return filed for the
7period in which the amount is collected and shall pay the tax with the return.
AB100-ASA1,794,9 8(3) A distributor who claims a deduction under this section shall submit with
9the return under sub. (2) all of the following:
AB100-ASA1,794,1110 (a) A copy of the original invoice for the sale of tobacco products that represents
11bad debt.
AB100-ASA1,794,1312 (b) Evidence that the tobacco products described in the invoice under par. (a)
13were delivered to the person who ordered them.
AB100-ASA1,794,1514 (c) Evidence that the person who ordered and received the tobacco products did
15not pay the distributor for the tobacco products.
AB100-ASA1,794,1716 (d) Evidence that the distributor used reasonable collection practices in
17attempting to collect the amount owed under par. (c).
AB100-ASA1,794,23 18(4) Any person who possesses tobacco products for which the taxes imposed
19under this subchapter have not been paid and have been claimed as a deduction
20under this section shall file a report as prescribed by the department, pay the taxes
21imposed under this subchapter on the tobacco products, and be subject to this
22subchapter in the same manner as is provided for persons who hold valid permits
23under this subchapter.
AB100-ASA1, s. 2009n 24Section 2009n. 139.802 of the statutes is created to read:
AB100-ASA1,795,9
1139.802 Preferred claims. If the property of any purchaser of tobacco
2products from any permittee under this subchapter is seized upon any intermediate
3or final process of any court in this state, or if the business of any purchaser of tobacco
4products from any permittee under this subchapter is suspended by the action of
5creditors or put into the hands of any assignee, receiver, or trustee, all amounts that
6are due from the purchaser to any permittee for taxes imposed under this subchapter
7that the permittee has paid to the state for tobacco products purchased from the
8permittee shall be considered preferred claims, and shall be paid in full, and the
9permittee shall be a preferred creditor.
AB100-ASA1, s. 2012c 10Section 2012c. 139.91 (1) of the statutes is amended to read:
AB100-ASA1,795,1311 139.91 (1) The Except as provided in sub. (4), the department may not reveal
12facts obtained in administering this subchapter, except that the department may
13publish statistics that do not reveal the identities of dealers.
AB100-ASA1, s. 2013c 14Section 2013c. 139.91 (4) of the statutes is created to read:
AB100-ASA1,795,1815 139.91 (4) The secretary of revenue and employees of that department may
16reveal facts obtained in administering this subchapter for the purposes of preparing
17and maintaining the list of persons with unpaid tax obligations as described in s.
1873.03 (62) so that the list of such persons is available for public inspection.
AB100-ASA1, s. 2014 19Section 2014. 145.08 (1) (b) of the statutes is amended to read:
AB100-ASA1,795,2220 145.08 (1) (b) For master plumber's license, $250 $500, and $250 $500 for each
21renewal of the 2-year 4-year license if application is made prior to the date of
22expiration; after that date an additional fee of $20.
AB100-ASA1, s. 2015 23Section 2015. 145.08 (1) (d) of the statutes is amended to read:
AB100-ASA1,796,3
1145.08 (1) (d) For journeyman plumber's license, $90 $180, and $90 $180 for
2each renewal of the 2-year 4-year license if application is made prior to the date of
3expiration; after that date an additional fee of $10.
AB100-ASA1, s. 2016 4Section 2016. 145.08 (1) (e) of the statutes is amended to read:
AB100-ASA1,796,85 145.08 (1) (e) For temporary permit pending examination and issuance of
6license for master plumber, $400; for journeyman $150 and which shall also cover the
7examination fee prescribed and the license fee for the 2-year 4-year period in which
8issued.
AB100-ASA1, s. 2017 9Section 2017. 145.08 (1) (g) of the statutes is amended to read:
AB100-ASA1,796,1210 145.08 (1) (g) For master plumber's license (restricted), $250 $500, and $250
11$500 for each renewal of the 2-year 4-year license if application is made prior to the
12date of expiration; after that date an additional fee of $20.
AB100-ASA1, s. 2018 13Section 2018. 145.08 (1) (i) of the statutes is amended to read:
AB100-ASA1,796,1614 145.08 (1) (i) For journeyman plumber's license (restricted), $90 $180, and $90
15$180 for each renewal of the 2-year 4-year license if application is made prior to the
16date of expiration; after that date an additional fee of $10.
AB100-ASA1, s. 2019 17Section 2019. 145.08 (1) (L) of the statutes is amended to read:
AB100-ASA1,796,2018 145.08 (1) (L) For an automatic fire sprinkler contractor's license, $1,000
19$2,000, and $1,000 $2,000 for each renewal of the 2-year 4-year license if application
20is made prior to the date of expiration; after that date an additional fee of $25.
AB100-ASA1, s. 2020 21Section 2020. 145.08 (1) (Lm) of the statutes is amended to read:
AB100-ASA1,796,2522 145.08 (1) (Lm) For an automatic fire sprinkler - maintenance only
23registration, $200 $400, and $200 $400 for each renewal of the 2-year 4-year
24registration if application is made prior to the date of expiration; after that date an
25additional fee of $25.
AB100-ASA1, s. 2021
1Section 2021. 145.08 (1) (n) of the statutes is amended to read:
AB100-ASA1,797,42 145.08 (1) (n) For a journeyman automatic fire sprinkler fitter's license, $90
3$180, and $90 $180 for each renewal of the 2-year 4-year license if application is
4made prior to the date of expiration; after that date an additional fee of $10.
AB100-ASA1, s. 2022 5Section 2022. 145.08 (1) (nm) of the statutes is amended to read:
AB100-ASA1,797,96 145.08 (1) (nm) For an automatic fire sprinkler fitter - maintenance only
7registration certificate, $30 $60, and $30 $60 for each renewal of the 2-year 4-year
8registration if application is made prior to the date of expiration; after that date an
9additional fee of $10.
AB100-ASA1, s. 2023 10Section 2023. 145.08 (1) (o) of the statutes is amended to read:
AB100-ASA1,797,1311 145.08 (1) (o) For utility contractor's license, $250, $500 and $250 $500 for each
12renewal of the 2-year 4-year license if application is made prior to the date of
13expiration; after that date an additional fee of $10.
AB100-ASA1, s. 2024 14Section 2024. 145.08 (1) (p) of the statutes is amended to read:
AB100-ASA1,797,1715 145.08 (1) (p) For a plumbing supervisor employed by the department in accord
16with s. 145.02 (3) (a), no cost for the appropriate 2-year 4-year license for which the
17plumbing supervisor has previously qualified.
AB100-ASA1, s. 2025 18Section 2025. 145.08 (1) (q) of the statutes is amended to read:
AB100-ASA1,797,2019 145.08 (1) (q) For a pipelayer's registration, $90 $180 at the time of registration
20and $90 $180 for each subsequent 2-year 4-year period of registration.
AB100-ASA1, s. 2026 21Section 2026. 145.08 (2) of the statutes is amended to read:
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