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AB440-SSA1,30,6 18(4) Under this section, a separate permit is required for and issued to each class
19of permittee, and the permit holder may perform only the operations authorized by
20the permit. A permit issued under this section is not transferable from one person
21to another or from one premises to another. A separate permit is required for each
22place in this state where the operations of a marijuana producer, marijuana
23processor, marijuana distributor, marijuana retailer, or microbusiness occur,
24including each retail outlet. No person who has been issued a permit to operate as
25a marijuana retailer, or who has any direct or indirect financial interest in the

1operation of a marijuana retailer, shall be issued a permit to operate as a marijuana
2producer, marijuana processor, or marijuana distributor. A person who has been
3issued a permit to operate as a microbusiness is not required to hold separate permits
4to operate as a marijuana processor, marijuana distributor, or marijuana retailer,
5but shall specify on the person's application for a microbusiness permit the activities
6that the person will be engaged in as a microbusiness.
AB440-SSA1,30,8 7(5) Each person issued a permit under this section shall post the permit in a
8conspicuous place on the premises to which the permit relates.
AB440-SSA1,30,10 9139.973 Regulation. (1) (a) No permittee may employ an individual who is
10under the age of 21 to work in the business to which the permit relates.
AB440-SSA1,30,1311 (b) Subject to ss. 111.321, 111.322, and 111.335, no permittee may employ an
12individual if any of the conditions under s. 139.972 (1) (c) 1. to 7. applies to the
13individual.
AB440-SSA1,30,15 14(2) A retail outlet shall sell no products or services other than usable marijuana
15or paraphernalia intended for the storage or use of usable marijuana.
AB440-SSA1,30,18 16(3) No marijuana retailer may allow a person who is under the age of 21 to enter
17or be on the premises of a retail outlet in violation of s. 961.71 (2m), unless that person
18is a qualifying patient, as defined in s. 73.17 (1) (d).
AB440-SSA1,30,21 19(4) The maximum amount of usable marijuana that a retail outlet may sell to
20an individual consumer in a single transaction may not exceed the permissible
21amount under s. 961.70 (5).
AB440-SSA1,30,24 22(4m) A marijuana retailer may not collect, retain, or distribute personal
23information regarding the retailer's customers except that which is necessary to
24complete a sale of usable marijuana.
AB440-SSA1,31,4
1(5) No marijuana retailer may display any signage in a window, on a door, or
2on the outside of the premises of a retail outlet that is visible to the general public
3from a public right-of-way, other than a single sign that is no larger than 1,600
4square inches identifying the retail outlet by the permittee's business or trade name.
AB440-SSA1,31,6 5(6) No marijuana retailer may display usable marijuana in a manner that is
6visible to the general public from a public right-of-way.
AB440-SSA1,31,8 7(7) No marijuana retailer or employee of a retail outlet may consume, or allow
8to be consumed, any usable marijuana on the premises of the retail outlet.
AB440-SSA1,31,10 9(7m) A marijuana retailer may operate a retail outlet only between the hours
10of 8 a.m. and 8 p.m.
AB440-SSA1,31,14 11(8) Except as provided under sub. (5), no marijuana producer, marijuana
12processor, marijuana distributor, marijuana retailer, or microbusiness may place or
13maintain, or cause to be placed or maintained, an advertisement of usable marijuana
14in any form or through any medium.
AB440-SSA1,31,23 15(9) (a) On a schedule determined by the department, every marijuana
16producer, marijuana processor, or microbusiness shall submit representative
17samples of the marijuana and usable marijuana produced or processed by the
18marijuana producer, marijuana processor, or microbusiness to a testing laboratory
19registered under s. 94.57 for testing marijuana and usable marijuana in order to
20certify that the marijuana and usable marijuana comply with standards prescribed
21by the department by rule, including testing for potency and for mold, fungus,
22pesticides, and other contaminants. The laboratory testing the sample shall destroy
23any part of the sample that remains after the testing.
AB440-SSA1,32,3
1(b) Marijuana producers, marijuana processors, and microbusinesses shall
2submit the results of the testing provided under par. (a) to the department in the
3manner prescribed by the department by rule.
AB440-SSA1,32,84 (c) If a representative sample tested under par. (a) does not meet the standards
5prescribed by the department, the department shall take the necessary action to
6ensure that the entire lot from which the sample was taken is destroyed. The
7department shall promulgate rules to determine lots and lot numbers for purposes
8of this subsection and for the reporting of lots and lot numbers to the department.
AB440-SSA1,32,12 9(10) (a) A marijuana processor or a microbusiness that operates as a marijuana
10processor shall affix a label to all usable marijuana that the marijuana processor or
11microbusiness sells to marijuana distributors. The label may not be designed to
12appeal to persons under the age of 18. The label shall include all of the following:
AB440-SSA1,32,1413 1. The ingredients and the tetrahydrocannabinols concentration in the usable
14marijuana.
AB440-SSA1,32,1515 2. The producer's business or trade name.
AB440-SSA1,32,1616 3. The licensee or registrant number.
AB440-SSA1,32,1717 4. The unique identification number.
AB440-SSA1,32,1818 5. The harvest date.
AB440-SSA1,32,1919 6. The strain name and product identity.
AB440-SSA1,32,2020 7. The net weight.
AB440-SSA1,32,2121 8. The activation time.
AB440-SSA1,32,2322 9. The name of laboratory performing any test, the test batch number, and the
23test analysis dates.
AB440-SSA1,32,2524 10. The logotype for recreational marijuana developed by the department of
25agriculture, trade and consumer protection under s. 100.145.
AB440-SSA1,33,1
111. Warnings about all of the following:
AB440-SSA1,33,32 a. Risks of marijuana use and pregnancy and risks of marijuana use by persons
3under the age of 18.
AB440-SSA1,33,64 b. The prohibitions under ss. 23.33 (4c) (a) 2g. and 3g. and (b) 2n., 30.681 (1)
5(b) 1g. and (bn) 2. and (2) (b) 1g., 343.10 (5) (a) 2., 343.12 (7) (a) 11., 346.63 (1) (b), (2)
6(a) 2., and (2p), and 350.101 (1) (bg) and (cg) and (2) (bg).
AB440-SSA1,33,107 (b) No marijuana processor or microbusiness that operates as a marijuana
8processor may make usable marijuana using marijuana grown outside this state.
9The label on each package of usable marijuana may indicate that the usable
10marijuana is made in this state.
AB440-SSA1,33,12 11(11) (a) No permittee may sell marijuana or usable marijuana that contains
12more than 3 parts tetrahydrocannabinols to one part cannabidiol.
AB440-SSA1,33,1613 (b) No permittee may sell marijuana or usable marijuana that tests positive
14under sub. (9) (a) for mold, fungus, pesticides, or other contaminants if the
15contaminants, or level of contaminants, are identified by a testing laboratory to be
16potentially unsafe to the consumer.
AB440-SSA1,33,20 17(12) Immediately after beginning employment with a permittee, every
18employee of a permittee shall receive training, approved by the department, on the
19safe handling of marijuana and usable marijuana and on security and inventory
20accountability procedures.
AB440-SSA1,33,22 21(13) The department shall deposit 60 percent of all moneys received under this
22subchapter into the community reinvestment fund.
AB440-SSA1,34,4 23139.974 Records and reports. (1) Every permittee shall keep accurate and
24complete records of the production and sales of marijuana and usable marijuana in
25this state. The records shall be kept on the premises described in the permit and in

1such manner as to ensure permanency and accessibility for inspection at reasonable
2hours by the department's authorized personnel. The department shall prescribe
3reasonable and uniform methods of keeping records and making reports and shall
4provide the necessary forms to permittees.
AB440-SSA1,34,14 5(2) If the department determines that any permittee's records are not kept in
6the prescribed form or are in such condition that the department requires an unusual
7amount of time to determine from the records the amount of the tax due, the
8department shall give notice to the permittee that the permittee is required to revise
9the permittee's records and keep them in the prescribed form. If the permittee fails
10to comply within 30 days, the permittee shall pay the expenses reasonably
11attributable to a proper examination and tax determination at the rate of $30 a day
12for each auditor used to make the examination and determination. The department
13shall send a bill for such expenses, and the permittee shall pay the amount of such
14bill within 10 days.
AB440-SSA1,34,24 15(3) If any permittee fails to file a report when due, the permittee shall be
16required to pay a late filing fee of $10. A report that is mailed is filed on time if it is
17mailed in a properly addressed envelope with postage prepaid, the envelope is
18officially postmarked, or marked or recorded electronically as provided under section
197502 (f) (2) (c) of the Internal Revenue Code, on the date due, and the report is
20actually received by the department or at the destination that the department
21prescribes within 5 days of the due date. A report that is not mailed is timely if it
22is received on or before the due date by the department or at the destination that the
23department prescribes. For purposes of this subsection, “mailed" includes delivery
24by a delivery service designated under section 7502 (f) of the Internal Revenue Code.
AB440-SSA1,35,5
1(4) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating
2to confidentiality of income, franchise, and gift tax returns, apply to any information
3obtained from any permittee under this subchapter on a tax return, report, schedule,
4exhibit, or other document or from an audit report relating to any of those documents,
5except that the department shall publish production and sales statistics.
AB440-SSA1,35,8 6139.975 Administration and enforcement. (1) The department shall
7administer and enforce this subchapter and promulgate rules necessary to
8administer and enforce this subchapter.
AB440-SSA1,35,10 9(2) The duly authorized employees of the department have all necessary police
10powers to prevent violations of this subchapter.
AB440-SSA1,35,17 11(3) Authorized personnel of the department of justice and the department of
12revenue, and any law enforcement officer, within their respective jurisdictions, may
13at all reasonable hours enter the premises of any permittee and examine the books
14and records to determine whether the tax imposed by this subchapter has been fully
15paid and may enter and inspect any premises where marijuana or usable marijuana
16is produced, processed, made, sold, or stored to determine whether the permittee is
17complying with this subchapter.
AB440-SSA1,35,21 18(4) The department may suspend or revoke the permit of any permittee who
19violates s. 100.30, any provision of this subchapter, or any rules promulgated under
20sub. (1). The department shall revoke the permit of any permittee who violates s.
21100.30 3 or more times within a 5-year period.
AB440-SSA1,36,4 22(5) No suit shall be maintained in any court to restrain or delay the collection
23or payment of the tax levied in s. 139.971. The aggrieved taxpayer shall pay the tax
24when due and, if paid under protest, may at any time within 90 days from the date
25of payment sue the state to recover the tax paid. If it is finally determined that any

1part of the tax was wrongfully collected, the secretary of administration shall pay the
2amount wrongfully collected. A separate suit need not be filed for each separate
3payment made by any taxpayer, but a recovery may be had in one suit for as many
4payments as may have been made.
AB440-SSA1,36,10 5(6) (a) Any person may be compelled to testify in regard to any violation of this
6subchapter of which the person may have knowledge, even though such testimony
7may tend to incriminate the person, upon being granted immunity from prosecution
8in connection with the testimony, and upon the giving of such testimony, the person
9shall not be prosecuted because of the violation relative to which the person has
10testified.
AB440-SSA1,36,1211 (b) The immunity provided under par. (a) is subject to the restrictions under
12s. 972.085.
AB440-SSA1,36,14 13(7) The provisions on timely filing under s. 71.80 (18) apply to the tax imposed
14under this subchapter.
AB440-SSA1,36,20 15(8) Sections 71.74 (1), (2), (10), (11), and (14), 71.77, 71.91 (1) (a) and (c) and
16(2) to (7), 71.92, and 73.0301 as they apply to the taxes under ch. 71 apply to the taxes
17under this subchapter. Section 71.74 (13) as it applies to the collection of the taxes
18under ch. 71 applies to the collection of the taxes under this subchapter, except that
19the period during which notice of an additional assessment shall be given begins on
20the due date of the report under this subchapter.
AB440-SSA1,36,24 21(9) Any building or place of any kind where marijuana or usable marijuana is
22sold, possessed, stored, or manufactured without a lawful permit or in violation of
23s. 139.972 or 139.973 is declared a public nuisance and may be closed and abated as
24such.
AB440-SSA1,37,3
1(10) At the request of the secretary of revenue, the attorney general may
2represent this state or assist a district attorney in prosecuting any case arising under
3this subchapter.
AB440-SSA1,37,10 4139.976 Theft of tax moneys. All marijuana tax moneys received by a
5permittee for the sale of marijuana or usable marijuana on which the tax under this
6subchapter has become due and has not been paid are trust funds in the permittee's
7possession and are the property of this state. Any permittee who fraudulently
8withholds, appropriates, or otherwise uses marijuana tax moneys that are the
9property of this state is guilty of theft under s. 943.20 (1), whether or not the
10permittee has or claims to have an interest in those moneys.
AB440-SSA1,37,16 11139.977 Seizure and confiscation. (1) All marijuana and usable marijuana
12produced, processed, made, kept, stored, sold, distributed, or transported in violation
13of this subchapter, and all tangible personal property used in connection with the
14marijuana or usable marijuana, is unlawful property and subject to seizure by the
15department or a law enforcement officer. Except as provided in sub. (2), all
16marijuana and usable marijuana seized under this subsection shall be destroyed.
AB440-SSA1,37,22 17(2) If marijuana or usable marijuana on which the tax has not been paid is
18seized as provided under sub. (1), it may be given to law enforcement officers to use
19in criminal investigations or sold to qualified buyers by the department, without
20notice. If the department finds that the marijuana or usable marijuana may
21deteriorate or become unfit for use in criminal investigations or for sale, or that those
22uses would otherwise be impractical, the department may order it destroyed.
AB440-SSA1,38,4 23(3) If marijuana or usable marijuana on which the tax has been paid is seized
24as provided under sub. (1), it shall be returned to the true owner if ownership can be
25ascertained and the owner or the owner's agent is not involved in the violation

1resulting in the seizure. If the ownership cannot be ascertained or if the owner or
2the owner's agent was guilty of the violation that resulted in the seizure of the
3marijuana or usable marijuana, it may be sold or otherwise disposed of as provided
4in sub. (2).
AB440-SSA1,38,23 5(4) If tangible personal property other than marijuana or usable marijuana is
6seized as provided under sub. (1), the department shall advertise the tangible
7personal property for sale by publication of a class 2 notice under ch. 985. If no person
8claiming a lien on, or ownership of, the property has notified the department of the
9person's claim within 10 days after last insertion of the notice, the department shall
10sell the property. If a sale is not practical the department may destroy the property.
11If a person claiming a lien on, or ownership of, the property notifies the department
12within the time prescribed in this subsection, the department may apply to the
13circuit court in the county where the property was seized for an order directing
14disposition of the property or the proceeds from the sale of the property. If the court
15orders the property to be sold, all liens, if any, may be transferred from the property
16to the sale proceeds. Neither the property seized nor the proceeds from the sale shall
17be turned over to any claimant of lien or ownership unless the claimant first
18establishes that the property was not used in connection with any violation under
19this subchapter or that, if so used, it was done without the claimant's knowledge or
20consent and without the claimant's knowledge of facts that should have given the
21claimant reason to believe it would be put to such use. If no claim of lien or ownership
22is established as provided under this subsection the property may be ordered
23destroyed.
AB440-SSA1,39,3 24139.978 Interest and penalties. (1) Any person who makes or signs any
25false or fraudulent report under this subchapter or who attempts to evade the tax

1imposed by s. 139.971, or who aids in or abets the evasion or attempted evasion of
2that tax, may be fined not more than $10,000 or imprisoned for not more than 9
3months or both.
AB440-SSA1,39,6 4(2) Any permittee who fails to keep the records required by s. 139.974 (1) and
5(2) shall be fined not less than $100 nor more than $500 or imprisoned not more than
66 months or both.
AB440-SSA1,39,11 7(3) Any person who refuses to permit the examination or inspection authorized
8under s. 139.975 (3) may be fined not more than $500 or imprisoned not more than
96 months or both. The department shall immediately suspend or revoke the permit
10of any person who refuses to permit the examination or inspection authorized under
11s. 139.975 (3).
AB440-SSA1,39,14 12(4) Any person who violates any of the provisions of this subchapter for which
13no other penalty is prescribed shall be fined not less than $100 nor more than $1,000
14or imprisoned not less than 10 days nor more than 90 days or both.
AB440-SSA1,39,17 15(5) Any person who violates any of the rules promulgated in accordance with
16this subchapter shall be fined not less than $100 nor more than $500 or imprisoned
17not more than 6 months or both.
AB440-SSA1,39,21 18(6) In addition to the penalties imposed for violating the provisions of this
19subchapter or any of the department's rules, the department shall revoke the permit
20of any person convicted of such a violation and not issue another permit to that
21person for a period of 2 years following the revocation.
AB440-SSA1,39,25 22(7) Unpaid taxes bear interest at the rate of 12 percent per year from the due
23date of the return until paid or deposited with the department, and all refunded taxes
24bear interest at the rate of 3 percent per year from the due date of the return to the
25date on which the refund is certified on the refund rolls.
AB440-SSA1,40,2
1(8) All nondelinquent payments of additional amounts owed shall be applied
2in the following order: penalties, interest, tax principal.
AB440-SSA1,40,5 3(9) Delinquent marijuana taxes bear interest at the rate of 1.5 percent per
4month until paid. The taxes imposed by this subchapter shall become delinquent if
5not paid:
AB440-SSA1,40,76 (a) In the case of a timely filed return, no return filed or a late return, on or
7before the due date of the return.
AB440-SSA1,40,98 (b) In the case of a deficiency determination of taxes, within 2 months after the
9date of demand.
AB440-SSA1,40,13 10(10) If due to neglect an incorrect return is filed, the entire tax finally
11determined is subject to a penalty of 25 percent of the tax exclusive of interest or
12other penalty. A person filing an incorrect return has the burden of proving that the
13error or errors were due to good cause and not due to neglect.
AB440-SSA1,40,19 14139.979 Personal use. An individual who possesses no more than 6
15marijuana plants that have reached the flowering stage at any one time is not subject
16to the tax imposed under s. 139.971. An individual who possesses more than 6
17marijuana plants that have reached the flowering stage at any one time shall apply
18for the appropriate permit under s. 139.972 and pay the appropriate tax imposed
19under s. 139.971.
AB440-SSA1,40,24 20139.980 Agreement with tribes. The department may enter into an
21agreement with a federally recognized American Indian Tribe in this state for the
22administration and enforcement of this subchapter and to provide refunds of the tax
23imposed under s. 139.971 on marijuana sold on tribal land by or to enrolled members
24of the tribe residing on the tribal land.
AB440-SSA1,34 25Section 34 . 157.06 (11) (hm) of the statutes is created to read:
AB440-SSA1,41,4
1157.06 (11) (hm) Unless otherwise required by federal law, a hospital,
2physician, procurement organization, or other person may not determine the
3ultimate recipient of an anatomical gift based solely upon a positive test for the use
4of marijuana by a potential recipient.
AB440-SSA1,35 5Section 35 . 157.06 (11) (i) of the statutes is amended to read:
AB440-SSA1,41,76 157.06 (11) (i) Except as provided under par. pars. (a) 2. and (hm), nothing in
7this section affects the allocation of organs for transplantation or therapy.
AB440-SSA1,36 8Section 36 . 238.139 of the statutes is created to read:
AB440-SSA1,41,12 9238.139 Financial assistance for underserved communities. The
10corporation shall expend $5,000,000 annually to provide grants, loans, and other
11assistance to underserved communities in this state, including members of minority
12groups, woman-owned businesses, and individuals and businesses in rural areas.
AB440-SSA1,37 13Section 37 . 250.22 of the statutes is created to read:
AB440-SSA1,41,16 14250.22 Health equity grants. (1) From the appropriations under s. 20.435
15(1) (cv) and (r), the department shall award grants to community organizations to
16implement community health worker care models.
AB440-SSA1,41,20 17(2) From the appropriations under s. 20.435 (1) (cv) and (r), the department
18shall award grants to community organizations and local or tribal health
19departments to hire health equity strategists and to implement health equity action
20plans.
AB440-SSA1,38 21Section 38 . 289.33 (3) (d) of the statutes is amended to read:
AB440-SSA1,42,1422 289.33 (3) (d) “Local approval" includes any requirement for a permit, license,
23authorization, approval, variance or exception or any restriction, condition of
24approval or other restriction, regulation, requirement or prohibition imposed by a
25charter ordinance, general ordinance, zoning ordinance, resolution or regulation by

1a town, city, village, county or special purpose district, including without limitation
2because of enumeration any ordinance, resolution or regulation adopted under s.
391.73, 2007 stats., s. 59.03 (2), 59.11 (5), 59.42 (1), 59.48, 59.51 (1) and (2), 59.52 (2),
4(5), (6), (7), (8), (9), (11), (12), (13), (15), (16), (17), (18), (19), (20), (21), (22), (23), (24),
5(25), (26) and (27), 59.53 (1), (2), (3), (4), (5), (7), (8), (9), (11), (12), (13), (14), (15), (19),
6(20) and (23), 59.535 (2), (3) and (4), 59.54 (1), (2), (3), (4), (4m), (5), (6), (7), (8), (10),
7(11), (12), (16), (17), (18), (19), (20), (21), (22), (23), (24), (25) (a), and (26), 59.55 (3),
8(4), (5) and (6), 59.56 (1), (2), (4), (5), (6), (7), (9), (10), (11), (12), (12m), (13) and (16),
959.57 (1), 59.58 (1) and (5), 59.62, 59.69, 59.692, 59.693, 59.696, 59.697, 59.698, 59.70
10(1), (2), (3), (5), (7), (8), (9), (10), (11), (21), (22) and (23), 59.79 (1), (2), (3), (5), (7), (8),
11and (10), 59.792 (2) and (3), 59.80, 59.82, 60.10, 60.22, 60.23, 60.54, 60.77, 61.34,
1261.35, 61.351, 61.353, 61.354, 62.11, 62.23, 62.231, 62.233, 62.234, 66.0101, 66.0415,
1387.30, 196.58, 200.11 (8), 236.45, 281.43 or 349.16, subch. VIII of ch. 60, or subch. III
14of ch. 91.
AB440-SSA1,39 15Section 39 . 349.02 (2) (b) 4. of the statutes is amended to read:
AB440-SSA1,42,1716 349.02 (2) (b) 4. Local ordinances enacted under s. 59.54 (25) (a) or (25m) or
1766.0107 (1) (bm).
AB440-SSA1,40 18Section 40 . 961.01 (14) of the statutes is renumbered 961.70 (3) and amended
19to read:
AB440-SSA1,43,520 961.70 (3) “Marijuana" means all parts of the plants of the genus Cannabis,
21whether growing or not, with a tetrahydrocannabinols concentration that is greater
22than 0.3 percent on a dry weight basis
; the seeds thereof; the resin extracted from
23any part of the plant; and every compound, manufacture, salt, derivative, mixture,
24or preparation of the plant, its seeds or resin, including tetrahydrocannabinols.
25“Marijuana" does include the mature stalks if mixed with other parts of the plant,

1but does not include fiber produced from the stalks, oil or cake made from the seeds
2of the plant, any other compound, manufacture, salt, derivative, mixture , or
3preparation of the mature stalks (except the resin extracted therefrom), fiber, oil, or
4cake or the sterilized seed of the plant which is incapable of germination.
5“Marijuana” does not include hemp, as defined in s. 94.55 (1).
AB440-SSA1,41 6Section 41 . 961.11 (4g) of the statutes is repealed.
AB440-SSA1,42 7Section 42 . 961.14 (4) (t) of the statutes is repealed.
AB440-SSA1,43 8Section 43 . 961.32 (2m) of the statutes is repealed.
AB440-SSA1,44 9Section 44 . 961.34 of the statutes is renumbered 961.75, and 961.75 (title), as
10renumbered, is amended to read:
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