AB100,940,1915 139.38 (2) (a) Except as provided in par. (b), every permittee manufacturer,
16distributor, jobber, and direct marketer
shall render a true and correct invoice of
17every sale of cigarettes at wholesale and every permittee shall on or before the 15th
18day of each calendar month file a verified report of all cigarettes purchased, sold,
19received, warehoused or withdrawn during the preceding calendar month.
AB100,940,2520 (b) The department may allow any jobber, multiple retailer, nonbonded direct
21marketer,
or vending machine operator permittee who does not sell cigarettes, except
22for those on which the tax under this chapter is paid, to file a quarterly report. The
23quarterly report shall be filed on or before the 15th day of the next month following
24the close of each calendar quarter. The report shall specify the number of cigarettes
25purchased and sold during the preceding calendar quarter.
AB100, s. 1985
1Section 1985. 139.39 (6) of the statutes is amended to read:
AB100,941,102 139.39 (6) Sections 71.74 (1), (2), (10), (11) and (14), 71.77, 71.80 (12), 71.91 (1)
3(a) and (c) and (2) to (7), 71.92 and 73.0301 as they apply to the taxes under ch. 71
4apply to the taxes under this subchapter. Section 71.74 (13) as it applies to the
5collection of the taxes under ch. 71 applies to the collection of the taxes under this
6subchapter, except that the period during which notice of an additional assessment
7shall be given begins on the due date of the report under this subchapter. Section
878.70 (6) as it applies to personal liability for paying taxes, interest, penalties, and
9other charges under ch. 78 applies to personal liability for paying taxes, interest,
10penalties, and other charges under this subchapter.
AB100, s. 1986 11Section 1986. 139.395 of the statutes is amended to read:
AB100,941,20 12139.395 Theft of tax moneys. All cigarette tax moneys received by a
13distributor, bonded direct marketer, or manufacturer for the sale of cigarettes on
14which the tax under this subchapter has become due and has not been paid are trust
15funds in the hands of the distributor, bonded direct marketer, or manufacturer and
16are the property of this state. Any distributor, bonded direct marketer, or
17manufacturer who fraudulently withholds, appropriates or otherwise uses cigarette
18tax moneys that are the property of this state is guilty of theft under s. 943.20 (1),
19whether or not the distributor, bonded direct marketer, or manufacturer has or
20claims to have an interest in those moneys.
AB100, s. 1987 21Section 1987. 139.40 (2) of the statutes is amended to read:
AB100,942,622 139.40 (2) If cigarettes which do not bear the proper tax stamps or on which
23the tax has not been paid
Cigarettes that are so seized they as provided under sub.
24(1)
may be given to law enforcement officers to use in criminal investigations or sold
25to qualified buyers by the secretary, without notice. If the cigarettes are sold, after

1deducting the costs of the sale and the keeping of storing the property, the proceeds
2of the sale shall be paid into the state treasury. If the secretary finds that such
3cigarettes may deteriorate or become unfit for use in criminal investigations or for
4sale or that those uses would otherwise be impractical, the secretary may order them
5destroyed or give them to a charitable or penal institution for free distribution to
6patients or inmates.
AB100, s. 1988 7Section 1988. 139.44 (3) of the statutes is amended to read:
AB100,942,128 139.44 (3) Any permittee who fails to keep the records required by ss. 139.30
9to 139.42 or 139.77 to 139.82 shall be fined not less than $100 $500 nor more than
10$500 $1,000 for the first offense and shall be fined not less than $1,000 nor more than
11$5,000
or imprisoned not more than 6 months 180 days or both for the 2nd or
12subsequent offense
.
AB100, s. 1989 13Section 1989. 139.44 (4) of the statutes is amended to read:
AB100,942,1714 139.44 (4) Any person who refuses to permit the examination or inspection
15authorized in s. 139.39 (2) or 139.83 may be fined not more less than $500 nor more
16than $1,000
or imprisoned not more than 90 180 days or both. Such refusal shall be
17cause for immediate suspension or revocation of permit by the secretary.
AB100, s. 1990 18Section 1990. 139.44 (6m) of the statutes is created to read:
AB100,942,2119 139.44 (6m) Any person who manufactures or sells cigarettes in this state
20without holding the proper permit issued under this subchapter is guilty of a Class
21I felony.
AB100, s. 1991 22Section 1991. 139.44 (7) of the statutes is amended to read:
AB100,943,423 139.44 (7) In addition to the penalties imposed for violation of ss. 139.30 to
24139.41 or 139.75 to 139.83 or any of the rules of the department, the permit of any
25person convicted of a 2nd or subsequent offense shall be automatically revoked and

1he or she
, the person shall not be granted another permit for a period of 2 5 years
2following such revocation, and, for the 5 year period following revocation, the person
3shall not act as the employee or agent of a permittee under this subchapter to perform
4acts authorized by any permit issued to the permittee under this subchapter
.
AB100, s. 1992 5Section 1992. 139.45 of the statutes is amended to read:
AB100,943,8 6139.45 Prosecutions by attorney general. Upon request by the secretary
7of revenue, the attorney general may represent this state or assist a district attorney
8in prosecuting any case arising under this subchapter or under ss. 134.65 and 134.66.
AB100, s. 1993 9Section 1993. 139.75 (2) of the statutes is amended to read:
AB100,943,1310 139.75 (2) "Consumer" means any individual who receives tobacco products for
11his or her personal use or consumption or
any person individual who has title to or
12possession of tobacco products in storage for use or other consumption in this state
13any purpose other than for sale or resale.
AB100, s. 1994 14Section 1994. 139.75 (3g) of the statutes is created to read:
AB100,943,1615 139.75 (3g) "Direct marketer" means any person who solicits or sells tobacco
16products to consumers in this state by direct marketing.
AB100, s. 1995 17Section 1995. 139.75 (3r) of the statutes is created to read:
AB100,943,2118 139.75 (3r) "Direct marketing" means publishing or making accessible an offer
19for the sale of tobacco products to consumers in this state, or selling tobacco products
20to consumers in this state, using any means by which the consumer is not physically
21present on a premise that sells tobacco products.
AB100, s. 1996 22Section 1996. 139.75 (4) (a) of the statutes is amended to read:
AB100,943,2523 139.75 (4) (a) Any person in this state engaged in the business of selling tobacco
24products in this state who brings, or causes to be brought, into this state from outside
25the state any tobacco products for sale;
AB100, s. 1997
1Section 1997. 139.75 (4) (c) of the statutes is amended to read:
AB100,944,42 139.75 (4) (c) Any person outside this state engaged in the business of selling
3tobacco products outside this state who ships or transports tobacco products to
4retailers in this state to be sold by those retailers.
AB100, s. 1998 5Section 1998. 139.75 (4) (cm) of the statutes is created to read:
AB100,944,76 139.75 (4) (cm) Any person outside this state engaged in the business of selling
7tobacco products who ships or transports tobacco products to consumers in this state.
AB100, s. 1999 8Section 1999. 139.75 (4n) of the statutes is created to read:
AB100,944,99 139.75 (4n) "Identification card" has the meaning given in s. 134.66 (1) (c).
AB100, s. 2000 10Section 2000. 139.75 (5s) of the statutes is created to read:
AB100,944,1311 139.75 (5s) "Person" means any individual, sole proprietorship, partnership,
12limited liability company, corporation, or association, or any owner of a single-owner
13entity that is disregarded as a separate entity under ch. 71.
AB100, s. 2001 14Section 2001. 139.75 (7) of the statutes is amended to read:
AB100,944,1615 139.75 (7) "Retail outlet" means each place of business from which tobacco
16products are sold to consumers by a retailer.
AB100, s. 2002 17Section 2002. 139.75 (8) of the statutes is amended to read:
AB100,944,1918 139.75 (8) "Retailer" means any person engaged in the business of selling
19tobacco products to ultimate consumers
has the meaning given in s. 134.66 (1) (g).
AB100, s. 2003 20Section 2003. 139.75 (12) of the statutes is amended to read:
AB100,945,221 139.75 (12) "Tobacco products" means cigars; cheroots; stogies; periques;
22granulated, plug cut, crimp cut, ready-rubbed and other smoking tobacco; snuff;
23snuff flour; cavendish; plug and twist tobacco; fine cut and other chewing tobaccos;
24shorts; refuse scraps, clippings, cuttings and sweepings of tobacco and other kinds
25and forms of tobacco prepared in such manner as to be suitable for chewing or

1smoking in a pipe or otherwise, or both for chewing and smoking; but "tobacco
2products" does not include cigarettes, as defined under s. 139.30 (1) (1m).
AB100, s. 2004 3Section 2004. 139.76 (3) of the statutes is created to read:
AB100,945,64 139.76 (3) Except as provided in sub. (2), no person may possess tobacco
5products in this state unless the tax imposed under sub. (1) is paid on such tobacco
6products.
AB100, s. 2005 7Section 2005. 139.78 (1m) of the statutes is created to read:
AB100,945,108 139.78 (1m) Except as provided in s. 139.76 (2), no person other than a
9distributor with a valid permit under s. 139.79 may import into this state tobacco
10products for which the tax imposed under s. 139.76 (1) has not been paid.
AB100, s. 2006 11Section 2006. 139.79 (title) of the statutes is amended to read:
AB100,945,12 12139.79 (title) Permits; distributor; direct marketer; subjobber.
AB100, s. 2007 13Section 2007. 139.79 (1) of the statutes is amended to read:
AB100,945,1714 139.79 (1) No person may engage in the business of a distributor, direct
15marketer,
or subjobber of tobacco products at any place of business unless that
16person has filed an application for and obtained a permit from the department to
17engage in that business at such place.
AB100, s. 2008 18Section 2008. 139.79 (2) of the statutes is amended to read:
AB100,945,2019 139.79 (2) Section 139.34 (1) (b) (c) to (f), (4) and (9) applies to the permits under
20this section.
AB100, s. 2009 21Section 2009. 139.795 of the statutes is created to read:
AB100,946,3 22139.795 Direct marketing. (1) (a) No person may sell tobacco products by
23direct marketing to consumers in this state as a direct marketer or solicit sales of
24tobacco products to consumers in this state by direct marketing unless the person has
25obtained a permit from the department to make such sales or solicitations. The

1person shall file an application for a permit under this subsection with the
2department, in the manner prescribed by the department, and shall submit a $500
3fee with the application.
AB100,946,74 (b) No person may be issued a permit under this subsection unless the person
5holds a valid distributor's permit under s. 139.79. Section 139.34 (1) (c) to (f), (7), and
6(9), as it applies to permits issued under s. 139.34, applies to permits issued under
7this subsection.
AB100,946,88 (c) A permit issued under this subsection expires on December 31 of each year.
AB100,946,159 (d) No person may be issued a permit under this subsection unless the person
10certifies to the department, in the manner prescribed by the department, that all
11tobacco product sales to consumers in this state shall be credit card transactions; that
12the invoices and all means of solicitation for all shipments of tobacco product sales
13from the person shall bear the person's name and address and permit ultimately
14issued under this subsection; and that the person shall provide the department any
15information the department considers necessary to administer this section.
AB100,946,18 16(2) No person may sell tobacco products to consumers in this state by direct
17marketing unless the tax imposed under s. 139.76, and under s. 77.52 or 77.53, has
18been paid with regard to such products.
AB100,946,20 19(3) No person may sell tobacco products to a consumer in this state by direct
20marketing unless the person does all of the following:
AB100,946,2221 (a) The person uses a mechanism, approved by the department, to verify the
22consumer's age.
AB100,946,2523 (b) The person receives from the consumer, at the time of purchase, a copy or
24facsimile of an identification card, the name specified on the identification matches
25the name of the consumer.
AB100,947,2
1(c) The person uses a mechanism, other than a mechanism under par. (a) or (b),
2for verifying the age and identity of a consumer that is approved by the department.
AB100,947,7 3(4) Any person who, without having a valid permit under sub. (1), sells or
4solicits sales of tobacco products to consumers in this state by direct marketing shall
5pay a penalty to the department of $5,000 or an amount that is equal to 50 percent
6of the tax due on the tobacco products the person sold, without having a valid permit
7under sub. (1), to consumers in this state by direct marketing, whichever is greater.
AB100,947,13 8(5) No tobacco products may be shipped or delivered to a person who is under
918 years of age and no tobacco products may be shipped to a post-office box. Every
10package used to ship tobacco products that are sold as provided under this section
11and delivered to a person in this state shall be clearly labeled to indicate that the
12package contains tobacco products and may not be delivered to a person who is under
1318 years of age.
AB100, s. 2010 14Section 2010. 139.81 (1) of the statutes is amended to read:
AB100,948,515 139.81 (1) No person may sell or take orders for tobacco products for resale or
16solicit sales of tobacco products
in this state for any manufacturer or permittee
17unless the person has filed an application for and obtained a valid certificate under
18s. 73.03 (50) and a salesperson's permit from the department. No manufacturer or
19permittee shall authorize any person to sell or take orders for tobacco products or
20solicit sales of tobacco products
in this state unless the person has filed an application
21for and obtained a valid certificate under s. 73.03 (50) and a salesperson's permit.
22No person may authorize the sale or solicitation of tobacco products in this state
23unless the person has filed an application for and obtained a valid certificate under
24s. 73.03 (50) and a valid permit under s. 139.79.
Each application for a permit shall
25disclose the name and address of the employer or the person for whom the

1salesperson is soliciting
and shall remain effective only while the salesperson
2represents the named employer or person. If the salesperson is thereafter employed
3by another manufacturer or permittee person the salesperson shall obtain a new
4salesperson's permit. Each manufacturer and permittee shall notify the department
5within 10 days after the resignation or dismissal of any salesperson holding a permit.
AB100, s. 2011 6Section 2011. 139.81 (2) of the statutes is amended to read:
AB100,948,87 139.81 (2) Section 139.34 (1) (b) (c) to (e) applies to the permits under this
8section.
AB100, s. 2012 9Section 2012. 139.91 (1) of the statutes is amended to read:
AB100,948,1210 139.91 (1) The Except as provided in sub. (4), the department may not reveal
11facts obtained in administering this subchapter, except that the department may
12publish statistics that do not reveal the identities of dealers.
AB100, s. 2013 13Section 2013. 139.91 (4) of the statutes is created to read:
AB100,948,1714 139.91 (4) The secretary of revenue and employees of that department may
15reveal facts obtained in administering this subchapter for the purposes of preparing
16and maintaining the list of persons with unpaid tax obligations as described in s.
1771.91 (8) so that the list of such persons is available for public inspection.
AB100, s. 2014 18Section 2014. 145.08 (1) (b) of the statutes is amended to read:
AB100,948,2119 145.08 (1) (b) For master plumber's license, $250 $500, and $250 $500 for each
20renewal of the 2-year 4-year license if application is made prior to the date of
21expiration; after that date an additional fee of $20.
AB100, s. 2015 22Section 2015. 145.08 (1) (d) of the statutes is amended to read:
AB100,948,2523 145.08 (1) (d) For journeyman plumber's license, $90 $180, and $90 $180 for
24each renewal of the 2-year 4-year license if application is made prior to the date of
25expiration; after that date an additional fee of $10.
AB100, s. 2016
1Section 2016. 145.08 (1) (e) of the statutes is amended to read:
AB100,949,52 145.08 (1) (e) For temporary permit pending examination and issuance of
3license for master plumber, $400; for journeyman $150 and which shall also cover the
4examination fee prescribed and the license fee for the 2-year 4-year period in which
5issued.
AB100, s. 2017 6Section 2017. 145.08 (1) (g) of the statutes is amended to read:
AB100,949,97 145.08 (1) (g) For master plumber's license (restricted), $250 $500, and $250
8$500 for each renewal of the 2-year 4-year license if application is made prior to the
9date of expiration; after that date an additional fee of $20.
AB100, s. 2018 10Section 2018. 145.08 (1) (i) of the statutes is amended to read:
AB100,949,1311 145.08 (1) (i) For journeyman plumber's license (restricted), $90 $180, and $90
12$180 for each renewal of the 2-year 4-year license if application is made prior to the
13date of expiration; after that date an additional fee of $10.
AB100, s. 2019 14Section 2019. 145.08 (1) (L) of the statutes is amended to read:
AB100,949,1715 145.08 (1) (L) For an automatic fire sprinkler contractor's license, $1,000
16$2,000, and $1,000 $2,000 for each renewal of the 2-year 4-year license if application
17is made prior to the date of expiration; after that date an additional fee of $25.
AB100, s. 2020 18Section 2020. 145.08 (1) (Lm) of the statutes is amended to read:
AB100,949,2219 145.08 (1) (Lm) For an automatic fire sprinkler - maintenance only
20registration, $200 $400, and $200 $400 for each renewal of the 2-year 4-year
21registration if application is made prior to the date of expiration; after that date an
22additional fee of $25.
AB100, s. 2021 23Section 2021. 145.08 (1) (n) of the statutes is amended to read:
AB100,950,3
1145.08 (1) (n) For a journeyman automatic fire sprinkler fitter's license, $90
2$180, and $90 $180 for each renewal of the 2-year 4-year license if application is
3made prior to the date of expiration; after that date an additional fee of $10.
AB100, s. 2022 4Section 2022. 145.08 (1) (nm) of the statutes is amended to read:
AB100,950,85 145.08 (1) (nm) For an automatic fire sprinkler fitter - maintenance only
6registration certificate, $30 $60, and $30 $60 for each renewal of the 2-year 4-year
7registration if application is made prior to the date of expiration; after that date an
8additional fee of $10.
AB100, s. 2023 9Section 2023. 145.08 (1) (o) of the statutes is amended to read:
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