AB100,925,66 134.66 (1) (am) "Direct marketer" has the meaning given in s. 139.30 (2n).
AB100, s. 1932 7Section 1932. 134.66 (2) (a) of the statutes is amended to read:
AB100,925,168 134.66 (2) (a) No retailer, direct marketer, manufacturer, distributor, jobber or
9subjobber, no agent, employee or independent contractor of a retailer, direct
10marketer,
manufacturer, distributor, jobber or subjobber and no agent or employee
11of an independent contractor may sell or provide for nominal or no consideration
12cigarettes or tobacco products to any person under the age of 18, except as provided
13in s. 254.92 (2) (a). A vending machine operator is not liable under this paragraph
14for the purchase of cigarettes or tobacco products from his or her vending machine
15by a person under the age of 18 if the vending machine operator was unaware of the
16purchase.
AB100, s. 1933 17Section 1933. 134.66 (2) (am) of the statutes is amended to read:
AB100,925,2518 134.66 (2) (am) No retailer, direct marketer, manufacturer, distributor, jobber,
19subjobber, no agent, employee or independent contractor of a retailer, direct
20marketer,
manufacturer, distributor, jobber or subjobber and no agent or employee
21of an independent contractor may provide for nominal or no consideration cigarettes
22or tobacco products to any person except in a place where no person younger than 18
23years of age is present or permitted to enter unless the person who is younger than
2418 years of age is accompanied by his or her parent or guardian or by his or her spouse
25who has attained the age of 18 years.
AB100, s. 1934
1Section 1934. 134.66 (2) (d) of the statutes is amended to read:
AB100,926,42 134.66 (2) (d) No manufacturer, direct marketer, distributor, jobber, subjobber
3or retailer, or their employees or agents, may provide cigarettes or tobacco products
4for nominal or no consideration to any person under the age of 18.
AB100, s. 1935 5Section 1935. 134.66 (2) (e) of the statutes is amended to read:
AB100,926,76 134.66 (2) (e) No retailer or direct marketer may sell cigarettes in a form other
7than as a package or container on which a stamp is affixed under s. 139.32 (1).
AB100, s. 1936 8Section 1936. 134.66 (3m) of the statutes is created to read:
AB100,926,119 134.66 (3m) Defense of direct marketer. Proof of all of the following facts by
10a direct marketer who sells cigarettes or tobacco products to a person under the age
11of 18 is a defense to any prosecution for a violation under sub. (2) (a):
AB100,926,1312 (a) That the direct marketer used a mechanism, approved by the department
13of revenue, for verifying the age of the purchaser.
AB100,926,1514 (b) That the purchaser falsely represented that he or she had attained the age
15of 18 and presented a copy or facsimile of an identification card.
AB100,926,1716 (c) That the name and birthdate of the purchaser, as indicated by the purchaser,
17matched the name and birthdate on the identification presented under par. (b).
AB100,926,2018 (d) That the sale was made in good faith, in reasonable reliance on the
19mechanism described in par. (a) and the representation and identification under
20pars. (b) and (c), and in the belief that the purchaser had attained the age of 18.
AB100, s. 1937 21Section 1937. 134.71 (12) of the statutes is amended to read:
AB100,927,322 134.71 (12) Applications and forms. The department of agriculture, trade, and
23consumer protection rural resources, in consultation with the department of justice,
24shall develop applications and other forms required under subs. (5) (intro.) and (8)
25(c). The department of agriculture, trade, and rural resources shall print a sufficient

1number of applications and forms to provide to counties and municipalities for
2distribution to pawnbrokers, secondhand article dealers, and secondhand jewelry
3dealers at no cost.
AB100, s. 1938 4Section 1938. 136.03 (title) of the statutes is amended to read:
AB100,927,6 5136.03 (title) Duties of the department of agriculture, trade and
6consumer protection
justice.
AB100, s. 1939 7Section 1939. 136.03 (1) (intro.) of the statutes is amended to read:
AB100,927,128 136.03 (1) (intro.) The department of agriculture, trade and consumer
9protection
justice shall investigate violations of this chapter and of rules and orders
10issued under s. 136.04. The department of justice may subpoena persons and records
11to facilitate its investigations, and may enforce compliance with such subpoenas as
12provided in s. 885.12. The department of justice may in on behalf of the state:
AB100, s. 1940 13Section 1940. 136.04 of the statutes is amended to read:
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.
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