AB56-ASA1-AA1,17,17
16128. Page 423, line 25: delete the material beginning with “
pars. (j)" and
17ending with “4." on page 424, line 1, and substitute “
4. pars. (i) 2. and (j) 3.”.
AB56-ASA1-AA1,17,2321
139.75
(1) “Business" means any trade, occupation, activity or enterprise
22engaged in for the purpose of selling or distributing tobacco products
or vapor
23products in this state.
AB56-ASA1-AA1,18,42
139.75
(2) “Consumer" means any person who has title to or possession of
3tobacco products
or vapor products in storage for use or other consumption in this
4state.
AB56-ASA1-AA1,18,86
139.75
(4) (a) Any person engaged in the business of selling tobacco products
7or vapor products in this state who brings, or causes to be brought, into this state
8from outside the state any tobacco products
or vapor products for sale;
AB56-ASA1-AA1,18,109
(b) Any person who makes, manufactures or fabricates tobacco products
or
10vapor products in this state for sale in this state; or
AB56-ASA1-AA1,18,1311
(c) Any person engaged in the business of selling tobacco products
or vapor
12products outside this state who ships or transports tobacco products to retailers in
13this state to be sold by those retailers.
AB56-ASA1-AA1,18,1615
139.75
(5) “Manufacturer" means any person who manufactures and sells
16tobacco products
or vapor products.
AB56-ASA1-AA1,18,2018
139.75
(6) “Place of business" means any place where tobacco products
or vapor
19products are sold, manufactured, stored or kept for the purpose of sale or
20consumption, including any vessel, vehicle, airplane, train or vending machine.
AB56-ASA1-AA1,18,2322
139.75
(7) “Retail outlet" means each place of business from which tobacco
23products
or vapor products are sold to consumers.
AB56-ASA1-AA1,19,2
1139.75
(8) “Retailer" means any person engaged in the business of selling
2tobacco products
or vapor products to ultimate consumers.
AB56-ASA1-AA1,19,84
139.75
(9) “Sale" means any transfer, exchange or barter for a consideration.
5It includes a gift by a person engaged in the business of selling tobacco products
or
6vapor products for advertising or as a means of evading this subchapter or for any
7other purpose, and it includes solicitation of orders for, and the sale for, future
8delivery.
AB56-ASA1-AA1,19,1110
139.75
(10) “Storage" means any keeping or retention of tobacco products
or
11vapor products for use or consumption in this state.
AB56-ASA1-AA1,19,1513
139.75
(11) “Subjobber" means any person, other than a manufacturer or
14distributor, who buys tobacco products
or vapor products from a distributor and sells
15them to persons other than the ultimate consumers.
AB56-ASA1-AA1,19,1817
139.75
(13) “Use" means the exercise of any right or power incidental to the
18ownership of tobacco products
or vapor products.”.
AB56-ASA1-AA1,20,10
1139.76
(1m) An excise tax is imposed upon the sale, offering or exposing for
2sale, possession with intent to sell or removal for consumption or sale or other
3disposition for any purpose of vapor products by any person engaged as a distributor
4of them at the rate of $0.05 per milliliter of the liquid or other substance based on the
5volume as listed by the manufacturer and at a proportionate rate for any other
6quantity or fractional part thereof. The tax attaches at the time the vapor products
7are received by the distributor in this state. The tax shall be passed on to the ultimate
8consumer of the vapor products. All vapor products received in this state for sale or
9distribution within this state, except those actually sold as provided in sub. (2), shall
10be subject to such tax.
AB56-ASA1-AA1,20,1712
139.76
(2) Tobacco products
and vapor products sold to or by post exchanges
13of the U.S. armed forces, to or by federally operated veterans hospitals in this state,
14and tobacco products
and vapor products sold to an interstate carrier of passengers
15for hire to be resold to bona fide passengers actually being transported and tobacco
16products
and vapor products sold for shipment outside this state in interstate
17commerce are not subject to the tax.
AB56-ASA1-AA1,21,319
139.77
(1) On or before the 15th day of each month, every distributor with a
20place of business in this state shall file a return showing the quantity
, including
21milliliters in the case of a vapor product, and taxable price of each tobacco product
22or vapor product brought, or caused to be brought, into this state for sale; or made,
23manufactured or fabricated in this state for sale in this state, during the preceding
24month. Every distributor outside this state shall file a return showing the quantity
,
25including milliliters in the case of a vapor product, and taxable price of each tobacco
1product
or vapor product shipped or transported to retailers in this state to be sold
2by those retailers during the preceding month. At the time that the return is filed,
3the distributor shall pay the tax.”.
AB56-ASA1-AA1,21,138
139.78
(1m) A tax is imposed upon the use or storage by consumers of vapor
9products in this state at the rate of $0.05 per milliliter of the liquid or other substance
10based on the volume as listed by the manufacturer and at a proportionate rate for
11any other quantity or fractional part thereof. The tax does not apply if the tax
12imposed by s. 139.76 (1m) on the vapor products has been paid or if the vapor
13products are exempt from the vapor products tax under s. 139.76 (2).
AB56-ASA1-AA1,21,2015
139.78
(2) On or before the 15th day of each month, every consumer who during
16the preceding month has acquired title to or possession for use or storage in this state
17of tobacco products
or vapor products upon which the tax imposed by s. 139.76
(1) has
18not been paid shall file a return showing the quantity of tobacco products
and vapor
19products acquired. At the time when the return is filed, the consumer shall pay the
20tax.
AB56-ASA1-AA1,22,222
139.79
(1) No person may engage in the business of a distributor or subjobber
23of tobacco products
or vapor products at any place of business unless that person has
1filed an application for and obtained a permit from the department to engage in that
2business at such place.
AB56-ASA1-AA1,22,6
3(3) Any person holding a cigarette distributor permit under s. 139.34 may
4obtain a
tobacco products distributor permit
under this section at no charge, and any
5person holding a cigarette jobber permit under s. 139.34 may obtain a
tobacco
6products subjobber permit
under this section at no charge.
AB56-ASA1-AA1,22,15
8139.80 Refunds, credits. If tobacco products
or vapor products upon which
9the tax has been reported and paid are shipped or transported by the distributor to
10consumers to be consumed outside the state or to retailers or subjobbers outside the
11state to be sold by those retailers or subjobbers outside the state or are returned to
12the manufacturer by the distributor or destroyed by the distributor, the tax may be
13refunded or credited to the distributor, as prescribed by the department. Any
14overpayment of the tax imposed under s. 139.78 may be refunded or credited to the
15taxpayer, as prescribed by the department.
AB56-ASA1-AA1,1757m
16Section 1757m. 139.801 (1), (3) (a), (b) and (c) and (4) of the statutes are
17amended to read:
AB56-ASA1-AA1,22,2518
139.801
(1) In this section, “bad debt" means an amount that is equal to the
19purchase price of tobacco products
and vapor products, if such amount may be
20claimed as a deduction under section
166 of the Internal Revenue Code. “
Bad debt"
21does not include financing charges, interest on the wholesale price of tobacco
22products
and vapor products, uncollectible amounts on property that remains in the
23seller's possession until the full purchase price is paid, expenses incurred in
24attempting to collect any debt, debts sold or assigned to 3rd parties for collection, and
25repossessed property.
AB56-ASA1-AA1,23,2
1(
3) (a) A copy of the original invoice for the sale of tobacco products
or vapor
2products that represents bad debt.
AB56-ASA1-AA1,23,43
(b) Evidence that the tobacco products
or vapor products described in the
4invoice under par. (a) were delivered to the person who ordered them.
AB56-ASA1-AA1,23,65
(c) Evidence that the person who ordered and received the tobacco products
or
6vapor products did not pay the distributor for
the tobacco products them.
AB56-ASA1-AA1,23,12
7(4) Any person who possesses tobacco products
or vapor products for which the
8taxes imposed under this subchapter have not been paid and have been claimed as
9a deduction under this section shall file a report as prescribed by the department, pay
10the taxes imposed under this subchapter on
the tobacco products
and vapor products,
11and be subject to this subchapter in the same manner as is provided for persons who
12hold valid permits under this subchapter.
AB56-ASA1-AA1,23,23
14139.802 Preferred claims. If the property of any purchaser of tobacco
15products
or vapor products from any permittee under this subchapter is seized upon
16any intermediate or final process of any court in this state, or if the business of any
17purchaser of tobacco products
or vapor products from any permittee under this
18subchapter is suspended by the action of creditors or put into the hands of any
19assignee, receiver, or trustee, all amounts that are due from the purchaser to any
20permittee for taxes imposed under this subchapter that the permittee has paid to the
21state for tobacco products
or vapor products purchased from the permittee shall be
22considered preferred claims, and shall be paid in full, and the permittee shall be a
23preferred creditor.
AB56-ASA1-AA1,1757q
24Section 1757q. 139.803 (intro.), (4) and (5) of the statutes are amended to
25read:
AB56-ASA1-AA1,24,5
1139.803 Refunds to Indian tribes. (intro.) The department may refund the
2taxes collected under s. 139.76
(1) in respect to sales on reservations or trust lands
3of an Indian tribe to the tribal council of the tribe having jurisdiction over the
4reservation or trust land on which the sale is made only if all of the following
5conditions are fulfilled:
AB56-ASA1-AA1,24,8
6(4) The tobacco products
or vapor products were not delivered by the retailer
7to the buyer by means of a common carrier, a contract carrier
, or the U.S. postal
8service.
AB56-ASA1-AA1,24,10
9(5) The retailer has not sold the tobacco products
or vapor products to another
10retailer or to a subjobber.
AB56-ASA1-AA1,24,20
12139.805 Agreements with Indian tribes. The department may enter into
13agreements with Indian tribes to provide for the refunding of the
tobacco products 14tax imposed under s. 139.76
(1). If the department enters into an agreement with
15an Indian tribe, the agreement may provide for refunding 100 percent of that tax on
16tobacco products
and vapor products sold on the tribal reservation to enrolled
17members of the tribe residing on the tribal reservation and may provide for refunding
1850 percent of that tax on tobacco products
and vapor products sold on the tribal
19reservation to persons who are not enrolled members of the tribe residing on the
20tribal reservation.
AB56-ASA1-AA1,25,922
139.81
(1) No person may sell or take orders for tobacco products
or vapor
23products for resale in this state for any manufacturer or permittee unless the person
24has filed an application for and obtained a valid certificate under s. 73.03 (50) and
25a salesperson's permit from the department. No manufacturer or permittee shall
1authorize any person to sell or take orders for tobacco products
or vapor products in
2this state unless the person has filed an application for and obtained a valid
3certificate under s. 73.03 (50) and a salesperson's permit. Each application for a
4permit shall disclose the name and address of the employer and shall remain
5effective only while the salesperson represents the named employer. If the
6salesperson is thereafter employed by another manufacturer or permittee the
7salesperson shall obtain a new salesperson's permit. Each manufacturer and
8permittee shall notify the department within 10 days after the resignation or
9dismissal of any salesperson holding a permit.
AB56-ASA1-AA1,25,11
10(3) Any person holding a cigarette salesperson's permit under s. 139.37 may
11obtain a
tobacco products salesperson's permit
under this section at no charge.
AB56-ASA1-AA1,1757w
12Section 1757w. 139.82 (1), (2) and (8) of the statutes are amended to read:
AB56-ASA1-AA1,25,2413
139.82
(1) Every manufacturer located out of the state shall keep records of all
14sales of tobacco products
and vapor products shipped into this state. Every
15manufacturer located in this state shall keep records of production, sales and
16withdrawals of tobacco products
and vapor products. Every distributor shall keep
17records of purchases and sales of tobacco products
and vapor products. Every
18subjobber shall keep records of all purchases and disposition of tobacco products
and
19vapor products. Every warehouse operator shall keep records of receipts and
20withdrawals of tobacco products
and vapor products. All records shall be accurate
21and complete and be kept in a manner prescribed by the department. These records
22shall be preserved on the premises described in the permit in such a manner as to
23ensure permanency and accessibility for inspection at reasonable hours by
24authorized personnel of the department.
AB56-ASA1-AA1,26,5
1(2) (a) Except as provided in par. (b), every permittee shall render a true and
2correct invoice of every sale of tobacco products
and vapor products at wholesale and
3shall on or before the 15th day of each calendar month file a verified report of all
4tobacco products
and vapor products purchased, sold, received, warehoused or
5withdrawn during the preceding calendar month.
AB56-ASA1-AA1,26,116
(b) The department may allow any subjobber permittee who does not sell
7tobacco products
or vapor products, except for those on which the tax under this
8subchapter is paid, to file a quarterly report. The quarterly report shall be filed on
9or before the 15th day of the next month following the close of each calendar quarter.
10The report shall specify the value of tobacco products
and vapor products purchased
11and sold during the preceding calendar quarter.
AB56-ASA1-AA1,26,14
12(8) Each distributor shall collect and remit the excise tax imposed by s. 139.76
13(1) on tobacco products
and vapor products not exempt from
the tobacco products tax
14under s. 139.76 (2), with the reports required to be filed under this section.”.
AB56-ASA1-AA1,26,24
16“
(2) From s. 20.435 (1) (be), the department shall distribute a total of $500,000
17in grants in each fiscal year to support qualified treatment trainee programs. A
18grantee under this subsection shall establish and maintain a child, adolescent, and
19family qualified treatment trainee program that provides qualified treatment
20trainees an opportunity to complete clinically supervised practice requirements in
21order to become credentialed and to obtain specialized training in mental and
22behavioral health in children, youth, and families. A grantee shall be a hospital or
23affiliate of a hospital or be qualified under
42 USC 1395x (aa) (4). A grantee shall
24match the grant amount.”.
AB56-ASA1-AA1,27,43
218.0116
(1) (n) The selling of new motor vehicles for which the dealer is not
4franchised
or otherwise authorized to sell.
AB56-ASA1-AA1,27,126
218.0116
(1) (w) 3. In this subdivision, “subsidiary” means a manufacturer that
7is controlled by another manufacturer. Subdivision 1. does not apply to a
8manufacturer that manufactures only motor vehicles that are propelled solely by
9electric power, that is not a subsidiary, and that, before the effective date of this
10subdivision .... [LRB inserts date], has not entered into franchise agreements with
11dealers or distributors to act as dealers or distributors of the manufacturer's motor
12vehicles.
AB56-ASA1-AA1,27,2014
218.0121
(3m) (e) In this paragraph, “subsidiary” means a manufacturer that
15is controlled by another manufacturer. The ownership, operation, or control of a
16dealership by a manufacturer that manufactures only motor vehicles that are
17propelled solely by electric power, that is not a subsidiary, and that, before the
18effective date of this paragraph .... [LRB inserts date], has not entered into franchise
19agreements with dealers or distributors to act as dealers or distributors of the
20manufacturer's motor vehicles.
AB56-ASA1-AA1,1850qe
21Section 1850qe. 229.50 (1) (c) of the statutes is renumbered 229.50 (1) (c) 1.
AB56-ASA1-AA1,27,2423
229.50
(1) (c) 2. On the effective date of this subdivision .... [LRB inserts date],
24the amount specified in subd. 1. is increased by $100,000,000.
AB56-ASA1-AA1,1850qg
1Section 1850qg. 229.50 (1) (d) of the statutes is renumbered 229.50 (1) (d) 1.
