AB100,927,17 14136.04 Powers of the department of agriculture, trade and consumer
15protection
justice. (1) The department of agriculture, trade and consumer
16protection
justice may adopt such rules as may be required to carry out the purposes
17of this chapter.
AB100,927,21 18(2) The department of agriculture, trade and consumer protection justice after
19public hearing may issue general or special orders to carry out the purposes of this
20chapter and to determine and prohibit unfair trade practices in business or unfair
21methods of competition in business pursuant to s. 100.20 (2) to (4).
AB100, s. 1941 22Section 1941. 139.02 (1) of the statutes is amended to read:
AB100,928,223 139.02 (1) Tax imposed; rate; limitation. An occupational excise tax is imposed
24upon the removal for consumption or sale or selling of fermented malt beverages at
25the rate of $2 per barrel of 31 gallons and at a proportionate rate for any other

1quantity or fractional parts thereof. Not more than one occupational excise tax shall
2be required to be paid on any one container of fermented malt beverages.
AB100, s. 1942 3Section 1942. 139.03 (intro.) of the statutes is amended to read:
AB100,928,5 4139.03 Liquor tax. (intro.) An occupational excise tax is imposed upon the
5selling of intoxicating liquor as follows:
AB100, s. 1943 6Section 1943. 139.03 (3) of the statutes is amended to read:
AB100,928,87 139.03 (3) Not more than one occupational excise tax shall be required to be
8paid on any one container of intoxicating liquor.
AB100, s. 1944 9Section 1944. 139.05 (2) of the statutes is amended to read:
AB100,928,1610 139.05 (2) Each brewer and bottler in this state and each wholesaler of malt
11beverages within this state to whom malt beverages are shipped from outside this
12state shall on or before the fifteenth day of each month file with the secretary on
13forms prescribed by the secretary a verified return containing such information as
14may be required to compute and show the amount of occupational excise tax payable
15by the brewer, bottler or wholesaler or by the shipper for the next preceding calendar
16month on malt beverages.
AB100, s. 1945 17Section 1945. 139.05 (3) of the statutes is amended to read:
AB100,928,1918 139.05 (3) The amount of the occupational excise tax disclosed by the return
19shall accompany the return and shall be paid to the department.
AB100, s. 1946 20Section 1946. 139.06 (1) (a) of the statutes is amended to read:
AB100,929,221 139.06 (1) (a) The taxes imposed under s. 139.03 (intro.) on intoxicating liquor
22at the rates under s. 139.03 (2m) shall be paid to, and a monthly return filed with,
23the department of revenue on or before the 15th of the month following the month
24in which the tax liability is incurred. An administrative fee of 3 11 cents per gallon
25on intoxicating liquor taxed at the rates under s. 139.03 (2m) is imposed, shall be paid

1along with the taxes and shall be deposited in the appropriation under s. 20.566 (1)
2(ha).
AB100, s. 1947 3Section 1947. 139.09 of the statutes is amended to read:
AB100,929,7 4139.09 Registration. Every brewer, bottler, manufacturer, rectifier,
5wholesaler or retailer liable for payment of the occupational excise tax imposed in
6ss. 139.01 to 139.25 shall hold a valid certificate under s. 73.03 (50). The secretary
7shall assign the person a registration number.
AB100, s. 1948 8Section 1948. 139.30 (1) of the statutes is renumbered 139.30 (1m).
AB100, s. 1949 9Section 1949. 139.30 (1d) of the statutes is created to read:
AB100,929,1410 139.30 (1d) "Bonded direct marketer" means any person who acquires
11unstamped cigarettes from the manufacturer thereof, affixes stamps to the packages
12or other containers, stores them and sells them by direct marketing to consumers for
13their own personal use and who may also acquire stamped cigarettes from
14manufacturers or distributors for such sales.
AB100, s. 1950 15Section 1950. 139.30 (1s) of the statutes is created to read:
AB100,929,1816 139.30 (1s) "Consumer" means any individual who receives cigarettes for his
17or her personal use or consumption or any individual who has title to or possession
18of cigarettes for any purpose other than for sale or resale.
AB100, s. 1951 19Section 1951. 139.30 (2n) of the statutes is created to read:
AB100,929,2120 139.30 (2n) "Direct marketer" means a bonded direct marketer or a nonbonded
21direct marketer.
AB100, s. 1952 22Section 1952. 139.30 (2p) of the statutes is created to read:
AB100,930,223 139.30 (2p) "Direct marketing" means publishing or making accessible an offer
24for the sale of cigarettes to consumers in this state, or selling cigarettes to consumers

1in this state, using any means by which the consumer is not physically present at the
2time of sale on a premise that sells cigarettes.
AB100, s. 1953 3Section 1953. 139.30 (3) of the statutes is amended to read:
AB100,930,84 139.30 (3) "Distributor" means any person who acquires unstamped cigarettes
5from the manufacturer thereof, affixes stamps to the packages or other containers,
6stores them and sells them to other permittees or to retailers for resale or and who
7acquires may acquire stamped cigarettes from another permittee manufacturers or
8distributors
for such sales.
AB100, s. 1954 9Section 1954. 139.30 (4n) of the statutes is created to read:
AB100,930,1010 139.30 (4n) "Identification card" has the meaning given in s. 134.66 (1) (c).
AB100, s. 1955 11Section 1955. 139.30 (7) of the statutes is amended to read:
AB100,930,1412 139.30 (7) "Manufacturer" means any person who directly manufactures
13cigarettes for the purpose of sale, including the authorized agent of a person who
14directly manufactures cigarettes for the purpose of sale.
AB100, s. 1956 15Section 1956. 139.30 (8d) of the statutes is created to read:
AB100,930,1816 139.30 (8d) "Nonbonded direct marketer" means any person who acquires
17stamped cigarettes from the manufacturers or distributors, stores them, and sells
18them by direct marketing to consumers for their own personal use.
AB100, s. 1957 19Section 1957. 139.30 (8s) of the statutes is created to read:
AB100,930,2220 139.30 (8s) "Person" means any individual, sole proprietorship, partnership,
21limited liability company, corporation, or association, or any owner of a single-owner
22entity that is disregarded as a separate entity under ch. 71.
AB100, s. 1958 23Section 1958. 139.30 (10) of the statutes is amended to read:
AB100,931,3
1139.30 (10) "Retailer" means any person who sells, exposes for sale or possesses
2with intent to sell to consumers any cigarettes
has the meaning given in s. 134.66 (1)
3(g)
.
AB100, s. 1959 4Section 1959. 139.32 (1) of the statutes is amended to read:
AB100,931,115 139.32 (1) The tax imposed by s. 139.31 (1) shall be paid. To evidence the
6payment, the department shall provide stamps. A person who has paid the tax shall
7affix stamps of the proper denomination to each package in which cigarettes are
8packed, prior to the first sale within this state. First sale does not include a sale by
9a manufacturer to a distributor or to a bonded direct marketer or by a distributor to
10a permittee who has obtained department approval as provided for in s. 139.321 (1)
11(a) 2. The tax shall be paid only once on each package or container.
AB100, s. 1960 12Section 1960. 139.32 (4) of the statutes is amended to read:
AB100,931,1513 139.32 (4) In lieu of stamps the secretary may authorize impressions applied
14by the use of meter machines. The secretary shall prescribe by rule the type of
15impression and the kind of machines which may be used.
AB100, s. 1961 16Section 1961. 139.32 (5) of the statutes is amended to read:
AB100,931,1917 139.32 (5) Manufacturers, bonded direct marketers, and distributors having
18a permit from the secretary
who are authorized by the department to purchase tax
19stamps
shall receive a discount of 1.6% of the tax paid on stamp purchases.
AB100, s. 1962 20Section 1962. 139.32 (5m) of the statutes is amended to read:
AB100,931,2221 139.32 (5m) Distributors, bonded direct marketers, and manufacturers shall
22pay to the department the cost of printing and shipping those stamps.
AB100, s. 1963 23Section 1963. 139.32 (6) of the statutes is amended to read:
AB100,932,324 139.32 (6) Manufacturers, bonded direct marketers, and distributors having
25a permit from the secretary
who are authorized by the department to purchase tax

1stamps
may purchase stamps on credit. The secretary may require manufacturers,
2bonded direct marketers,
and distributors who purchase stamps on credit to file
3under the conditions prescribed by the secretary by rule.
AB100, s. 1964 4Section 1964. 139.321 (1) (intro.) of the statutes is amended to read:
AB100,932,75 139.321 (1) (intro.) It is unlawful for any person to possess in excess of 400
6cigarettes unless the required stamps are properly affixed as provided in ss. 139.32
7(1) and 139.33 (4).
AB100, s. 1965 8Section 1965. 139.321 (1) (a) 1. of the statutes is amended to read:
AB100,932,109 139.321 (1) (a) 1. Manufacturers, bonded direct marketers, distributors or
10warehouse operators possessing valid permits issued by the secretary.
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.
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