2019 Wisconsin Act 9

9,1753b Section 1753b. 139.75 (1) of the statutes is amended to read:

139.75 (1) “Business" means any trade, occupation, activity or enterprise engaged in for the purpose of selling or distributing tobacco products or vapor products in this state.

9,1753d Section 1753d. 139.75 (2) of the statutes is amended to read:

139.75 (2) “Consumer" means any person who has title to or possession of tobacco products or vapor products in storage for use or other consumption in this state.

9,1753f Section 1753f. 139.75 (4) (a) to (c) of the statutes are amended to read:

139.75 (4) (a) Any person engaged in the business of selling tobacco products or vapor products in this state who brings, or causes to be brought, into this state from outside the state any tobacco products or vapor products for sale;

(b) Any person who makes, manufactures or fabricates tobacco products or vapor products in this state for sale in this state; or

(c) Any person engaged in the business of selling tobacco products or vapor products outside this state who ships or transports tobacco products to retailers in this state to be sold by those retailers.

9,1753k Section 1753k. 139.75 (5) of the statutes is amended to read:

139.75 (5) “Manufacturer" means any person who manufactures and sells tobacco products or vapor products.

9,1753n Section 1753n. 139.75 (6) of the statutes is amended to read:

139.75 (6) “Place of business" means any place where tobacco products or vapor products are sold, manufactured, stored or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane, train or vending machine.

9,1753o Section 1753o. 139.75 (7) of the statutes is amended to read:

139.75 (7) “Retail outlet" means each place of business from which tobacco products or vapor products are sold to consumers.

9,1753q Section 1753q. 139.75 (8) of the statutes is amended to read:

139.75 (8) “Retailer" means any person engaged in the business of selling tobacco products or vapor products to ultimate consumers.

9,1753s Section 1753s. 139.75 (9) of the statutes is amended to read:

139.75 (9) “Sale" means any transfer, exchange or barter for a consideration. It includes a gift by a person engaged in the business of selling tobacco products or vapor products for advertising or as a means of evading this subchapter or for any other purpose, and it includes solicitation of orders for, and the sale for, future delivery.

9,1753u Section 1753u. 139.75 (10) of the statutes is amended to read:

139.75 (10) “Storage" means any keeping or retention of tobacco products or vapor products for use or consumption in this state.

9,1753v Section 1753v. 139.75 (11) of the statutes is amended to read:

139.75 (11) “Subjobber" means any person, other than a manufacturer or distributor, who buys tobacco products or vapor products from a distributor and sells them to persons other than the ultimate consumers.

9,1753w Section 1753w. 139.75 (13) of the statutes is amended to read:

139.75 (13) “Use" means the exercise of any right or power incidental to the ownership of tobacco products or vapor products.

9,1754 Section 1754. 139.75 (14) of the statutes is created to read:

139.75 (14) “Vapor product” means a noncombustible product that produces vapor or aerosol for inhalation from the application of a heating element to a liquid or other substance that is depleted as the product is used , regardless of whether the liquid or other substance contains nicotine.

9,1755 Section 1755. 139.76 (1) of the statutes is amended to read:

139.76 (1) An excise tax is imposed upon the sale, offering or exposing for sale, possession with intent to sell or removal for consumption or sale or other disposition for any purpose of tobacco products by any person engaged as a distributor of them at the rate, for tobacco products, not including moist snuff and vapor products, of 71 percent of the manufacturer's established list price to distributors without diminution by volume or other discounts on domestic products and, for moist snuff, at the rate of 100 percent of the manufacturer's established list price to distributors without diminution by volume or other discounts on domestic products. The tax imposed under this subsection on cigars shall not exceed an amount equal to 50 cents for each cigar. On products imported from another country, not including moist snuff and vapor products, the rate of tax is 71 percent of the amount obtained by adding the manufacturer's list price to the federal tax, duties and transportation costs to the United States. On moist snuff imported from another country, the rate of the tax is 100 percent of the amount obtained by adding the manufacturer's list price to the federal tax, duties, and transportation costs to the United States. The tax attaches at the time the tobacco products are received by the distributor in this state. The tax shall be passed on to the ultimate consumer of the tobacco products. All tobacco products received in this state for sale or distribution within this state, except tobacco products actually sold as provided in sub. (2), shall be subject to such tax.

9,1755f Section 1755f. 139.76 (1m) of the statutes is created to read:

139.76 (1m) An excise tax is imposed upon the sale, offering or exposing for sale, possession with intent to sell or removal for consumption or sale or other disposition for any purpose of vapor products by any person engaged as a distributor of them at the rate of 5 cents per milliliter of the liquid or other substance based on the volume as listed by the manufacturer and at a proportionate rate for any other quantity or fractional part thereof. The tax attaches at the time the vapor products are received by the distributor in this state. The tax shall be passed on to the ultimate consumer of the vapor products. All vapor products received in this state for sale or distribution within this state, except those actually sold as provided in sub. (2), shall be subject to such tax.

9,1755m Section 1755m. 139.76 (2) of the statutes is amended to read:

139.76 (2) Tobacco products and vapor products sold to or by post exchanges of the U.S. armed forces, to or by federally operated veterans hospitals in this state, and tobacco products and vapor products sold to an interstate carrier of passengers for hire to be resold to bona fide passengers actually being transported and tobacco products and vapor products sold for shipment outside this state in interstate commerce are not subject to the tax.

9,1755t Section 1755t. 139.77 (1) of the statutes is amended to read:

139.77 (1) On or before the 15th day of each month, every distributor with a place of business in this state shall file a return showing the quantity, including milliliters in the case of a vapor product, and taxable price of each tobacco product or vapor product brought, or caused to be brought, into this state for sale; or made, manufactured or fabricated in this state for sale in this state, during the preceding month. Every distributor outside this state shall file a return showing the quantity, including milliliters in the case of a vapor product, and taxable price of each tobacco product or vapor product shipped or transported to retailers in this state to be sold by those retailers during the preceding month. At the time that the return is filed, the distributor shall pay the tax.

9,1757 Section 1757. 139.78 (1) of the statutes is amended to read:

139.78 (1) A tax is imposed upon the use or storage by consumers of tobacco products in this state at the rate, for tobacco products, not including moist snuff and vapor products, of 71 percent of the cost of the tobacco products and, for moist snuff, at the rate of 100 percent of the manufacturer's established list price to distributors without diminution by volume or other discounts on domestic products. The tax imposed under this subsection on cigars shall not exceed an amount equal to 50 cents for each cigar. The tax does not apply if the tax imposed by s. 139.76 (1) on the tobacco products has been paid or if the tobacco products are exempt from the tobacco products tax under s. 139.76 (2).

9,1757b Section 1757b. 139.78 (1m) of the statutes is created to read:

139.78 (1m) A tax is imposed upon the use or storage by consumers of vapor products in this state at the rate of 5 cents per milliliter of the liquid or other substance based on the volume as listed by the manufacturer and at a proportionate rate for any other quantity or fractional part thereof. The tax does not apply if the tax imposed by s. 139.76 (1m) on the vapor products has been paid or if the vapor products are exempt from the vapor products tax under s. 139.76 (2).

9,1757d Section 1757d. 139.78 (2) of the statutes is amended to read:

139.78 (2) On or before the 15th day of each month, every consumer who during the preceding month has acquired title to or possession for use or storage in this state of tobacco products or vapor products upon which the tax imposed by s. 139.76 (1) has not been paid shall file a return showing the quantity of tobacco products and vapor products acquired. At the time when the return is filed, the consumer shall pay the tax.

9,1757f Section 1757f. 139.79 (1) and (3) of the statutes are amended to read:

139.79 (1) No person may engage in the business of a distributor or subjobber of tobacco products or vapor products at any place of business unless that person has filed an application for and obtained a permit from the department to engage in that business at such place.

(3) Any person holding a cigarette distributor permit under s. 139.34 may obtain a tobacco products distributor permit under this section at no charge, and any person holding a cigarette jobber permit under s. 139.34 may obtain a tobacco products subjobber permit under this section at no charge.

9,1757h Section 1757h. 139.80 of the statutes is amended to read:

139.80 Refunds, credits. If tobacco products or vapor products upon which the tax has been reported and paid are shipped or transported by the distributor to consumers to be consumed outside the state or to retailers or subjobbers outside the state to be sold by those retailers or subjobbers outside the state or are returned to the manufacturer by the distributor or destroyed by the distributor, the tax may be refunded or credited to the distributor, as prescribed by the department. Any overpayment of the tax imposed under s. 139.78 may be refunded or credited to the taxpayer, as prescribed by the department.

9,1757m Section 1757m. 139.801 (1), (3) (a), (b) and (c) and (4) of the statutes are amended to read:

139.801 (1) In this section, “bad debt" means an amount that is equal to the purchase price of tobacco products and vapor products, if such amount may be claimed as a deduction under section 166 of the Internal Revenue Code. “Bad debt" does not include financing charges, interest on the wholesale price of tobacco products and vapor products, uncollectible amounts on property that remains in the seller's possession until the full purchase price is paid, expenses incurred in attempting to collect any debt, debts sold or assigned to 3rd parties for collection, and repossessed property.

(3) (a) A copy of the original invoice for the sale of tobacco products or vapor products that represents bad debt.

(b) Evidence that the tobacco products or vapor products described in the invoice under par. (a) were delivered to the person who ordered them.

(c) Evidence that the person who ordered and received the tobacco products or vapor products did not pay the distributor for the tobacco products them.

(4) Any person who possesses tobacco products or vapor products for which the taxes imposed under this subchapter have not been paid and have been claimed as a deduction under this section shall file a report as prescribed by the department, pay the taxes imposed under this subchapter on the tobacco products and vapor products, and be subject to this subchapter in the same manner as is provided for persons who hold valid permits under this subchapter.

9,1757o Section 1757o. 139.802 of the statutes is amended to read:

139.802 Preferred claims. If the property of any purchaser of tobacco products or vapor products from any permittee under this subchapter is seized upon any intermediate or final process of any court in this state, or if the business of any purchaser of tobacco products or vapor products from any permittee under this subchapter is suspended by the action of creditors or put into the hands of any assignee, receiver, or trustee, all amounts that are due from the purchaser to any permittee for taxes imposed under this subchapter that the permittee has paid to the state for tobacco products or vapor products purchased from the permittee shall be considered preferred claims, and shall be paid in full, and the permittee shall be a preferred creditor.

9,1757q Section 1757q. 139.803 (intro.), (4) and (5) of the statutes are amended to read:

139.803 Refunds to Indian tribes. (intro.) The department may refund the taxes collected under s. 139.76 (1) in respect to sales on reservations or trust lands of an Indian tribe to the tribal council of the tribe having jurisdiction over the reservation or trust land on which the sale is made only if all of the following conditions are fulfilled:

(4) The tobacco products or vapor products were not delivered by the retailer to the buyer by means of a common carrier, a contract carrier, or the U.S. postal service.

(5) The retailer has not sold the tobacco products or vapor products to another retailer or to a subjobber.

9,1757s Section 1757s. 139.805 of the statutes is amended to read:

139.805 Agreements with Indian tribes. The department may enter into agreements with Indian tribes to provide for the refunding of the tobacco products tax imposed under s. 139.76 (1). If the department enters into an agreement with an Indian tribe, the agreement may provide for refunding 100 percent of that tax on tobacco products and vapor products sold on the tribal reservation to enrolled members of the tribe residing on the tribal reservation and may provide for refunding 50 percent of that tax on tobacco products and vapor products sold on the tribal reservation to persons who are not enrolled members of the tribe residing on the tribal reservation.

9,1757u Section 1757u. 139.81 (1) and (3) of the statutes are amended to read:

139.81 (1) No person may sell or take orders for tobacco products or vapor products for resale in this state for any manufacturer or permittee unless the person has filed an application for and obtained a valid certificate under s. 73.03 (50) and a salesperson's permit from the department. No manufacturer or permittee shall authorize any person to sell or take orders for tobacco products or vapor products in this state unless the person has filed an application for and obtained a valid certificate under s. 73.03 (50) and a salesperson's permit. Each application for a permit shall disclose the name and address of the employer and shall remain effective only while the salesperson represents the named employer. If the salesperson is thereafter employed by another manufacturer or permittee the salesperson shall obtain a new salesperson's permit. Each manufacturer and permittee shall notify the department within 10 days after the resignation or dismissal of any salesperson holding a permit.

(3) Any person holding a cigarette salesperson's permit under s. 139.37 may obtain a tobacco products salesperson's permit under this section at no charge.

9,1757w Section 1757w. 139.82 (1), (2) and (8) of the statutes are amended to read:

139.82 (1) Every manufacturer located out of the state shall keep records of all sales of tobacco products and vapor products shipped into this state. Every manufacturer located in this state shall keep records of production, sales and withdrawals of tobacco products and vapor products. Every distributor shall keep records of purchases and sales of tobacco products and vapor products. Every subjobber shall keep records of all purchases and disposition of tobacco products and vapor products. Every warehouse operator shall keep records of receipts and withdrawals of tobacco products and vapor products. All records shall be accurate and complete and be kept in a manner prescribed by the department. These records shall be preserved on the premises described in the permit in such a manner as to ensure permanency and accessibility for inspection at reasonable hours by authorized personnel of the department.

(2) (a) Except as provided in par. (b), every permittee shall render a true and correct invoice of every sale of tobacco products and vapor products at wholesale and shall on or before the 15th day of each calendar month file a verified report of all tobacco products and vapor products purchased, sold, received, warehoused or withdrawn during the preceding calendar month.

(b) The department may allow any subjobber permittee who does not sell tobacco products or vapor products, except for those on which the tax under this subchapter is paid, to file a quarterly report. The quarterly report shall be filed on or before the 15th day of the next month following the close of each calendar quarter. The report shall specify the value of tobacco products and vapor products purchased and sold during the preceding calendar quarter.

(8) Each distributor shall collect and remit the excise tax imposed by s. 139.76 (1) on tobacco products and vapor products not exempt from the tobacco products tax under s. 139.76 (2), with the reports required to be filed under this section.

9,1763m Section 1763m. 146.618 of the statutes is created to read:

146.618 Qualified treatment trainee program grants. (1) In this section, “qualified treatment trainee” means an individual who has a graduate degree from an accredited institution and course work in psychology, counseling, marriage and family therapy, social work, nursing, or a closely related field who has not yet completed the applicable supervised practice requirements for licensure as a clinical social worker, certification as a social worker, licensure as a professional counselor, licensure or certification as a marriage and family therapist, or licensure as a psychologist.

(2) From s. 20.435 (1) (be), the department shall distribute a total of $500,000 in grants in each fiscal year to support qualified treatment trainee programs. A grantee under this subsection shall establish and maintain a child, adolescent, and family qualified treatment trainee program that provides qualified treatment trainees an opportunity to complete clinically supervised practice requirements in order to become credentialed and to obtain specialized training in mental and behavioral health in children, youth, and families. A grantee shall be a hospital or affiliate of a hospital or be qualified under 42 USC 1395x (aa) (4). A grantee shall match the grant amount.

(3) Grant recipients shall use moneys awarded under this section for clinical supervision, training, and resources, including salaries, benefits, and other related costs for trainees and clinical supervisors .

9,1764 Section 1764. 146.63 (2) (a) of the statutes is amended to read:

146.63 (2) (a) Subject to subs. (4) and (5), the department shall distribute grants from the appropriation under s. 20.435 (1) (fj) (4) (bf) to assist rural hospitals and groups of rural hospitals in procuring infrastructure and increasing case volume to the extent necessary to develop accredited graduate medical training programs. The department shall distribute the grants under this paragraph to rural hospitals and groups of rural hospitals that apply to receive a grant under sub. (3) and that satisfy the criteria established by the department under par. (b) and the eligibility requirement under sub. (6).

9,1765 Section 1765. 146.63 (6) (intro.) of the statutes is amended to read:

146.63 (6) Eligibility. (intro.) A rural hospital or group of rural hospitals may only receive a grant under sub. (3) if the plan to use the funds involves developing an accredited graduate medical training program in any of the following specialties a specialty, including any of the following:

9,1766 Section 1766. 146.64 (2) (c) 1. of the statutes is amended to read:

146.64 (2) (c) 1. The department shall distribute funds for grants under par. (a) from the appropriation under s. 20.435 (4) (b) (bf). The department may not distribute more than $225,000 from the appropriation under s. 20.435 (4) (b) (bf) to a particular hospital in a given state fiscal year and may not distribute more than $75,000 from the appropriation under s. 20.435 (4) (b) (bf) to fund a given position in a graduate medical training program in a given state fiscal year.

9,1767 Section 1767. 146.64 (4) (intro.) of the statutes is amended to read:

146.64 (4) Eligibility. (intro.) A hospital that has an accredited graduate medical training program in any of the following specialties a specialty, including any of the following, may apply to receive a grant under sub. (3):

9,1776 Section 1776. 153.05 (2r) (intro.) of the statutes is amended to read:

153.05 (2r) (intro.) Notwithstanding s. 16.75 (1), (2), and (3m), from the appropriation account under s. 20.515 (1) (ut) (w) the department of employee trust funds may expend up to $150,000, and from the appropriation accounts under s. 20.435 (1) (fn), (hg), and (hi) the department of health services, in its capacity as a public health authority, may expend moneys, to contract with a data organization to perform services under this subchapter that are specified for the data organization under sub. (1) (c) or, if s. 153.455 (4) applies, for the department of health services to perform or contract for the performance of these services. As a condition of the contract under this subsection, all of the following apply:

9,1798 Section 1798. 165.95 (2) of the statutes is amended to read:

165.95 (2) The department of justice shall make grants to counties and to tribes to enable them to establish and operate programs, including suspended and deferred prosecution programs and programs based on principles of restorative justice, that provide alternatives to prosecution and incarceration for criminal offenders who abuse alcohol or other drugs. The department of justice shall make the grants from the appropriations under s. 20.455 (2) (ek), (em), (jd), (kn), and (kv). The department of justice shall collaborate with the departments of corrections and health and family services in establishing this grant program.

9,1799j Section 1799j. 165.986 (1) of the statutes is amended to read:

165.986 (1) The department of justice shall provide grants from the appropriation appropriations under s. 20.455 (2) (bm) and (kb) to cities to employ additional uniformed law enforcement officers whose primary duty is beat patrolling. A city is eligible for a grant under this subsection in fiscal year 1994-95 if the city has a population of 25,000 or more. A city may receive a grant for a calendar year if the city applies for a grant before September 1 of the preceding calendar year. Grants shall be awarded to the 10 eligible cities submitting an application for a grant that have the highest rates of violent crime index offenses in the most recent full calendar year for which data is available under the uniform crime reporting system of the federal bureau of investigation.

9,1799m Section 1799m. 165.986 (1) of the statutes, as affected by 2019 Wisconsin Act .... (this act), is amended to read:

165.986 (1) The department of justice shall provide grants from the appropriations appropriation under s. 20.455 (2) (bm) and (kb) to cities to employ additional uniformed law enforcement officers whose primary duty is beat patrolling. A city is eligible for a grant under this subsection in fiscal year 1994-95 if the city has a population of 25,000 or more. A city may receive a grant for a calendar year if the city applies for a grant before September 1 of the preceding calendar year. Grants shall be awarded to the 10 eligible cities submitting an application for a grant that have the highest rates of violent crime index offenses in the most recent full calendar year for which data is available under the uniform crime reporting system of the federal bureau of investigation.

9,1799q Section 1799q. 168.128 of the statutes is created to read:

168.128 Deposit of fees. Revenues from one cent per gallon of the fee under s. 168.12 (1) shall be deposited in the transportation fund and revenues from one cent per gallon of the fee under s. 168.12 (1) shall be deposited in the petroleum inspection fund.