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AB68-SSA1,1030,137 125.68 (4) (c) 4. Hotels and restaurants the principal business of which is the
8furnishing of food, drinks or lodging to patrons, bowling centers, movie theaters,
9painting studios, indoor horseshoe-pitching facilities, curling clubs, golf courses and
10golf clubhouses may remain open for the conduct of their regular business but may
11not sell intoxicating liquor during the closing hours under subd. 1. or 7. or, with
12respect to the sale of intoxicating liquor authorized under s. 125.51 (3r) (a), under
13subd. 3.
AB68-SSA1,2275 14Section 2275. 125.68 (4) (c) 7. of the statutes is created to read:
AB68-SSA1,1031,215 125.68 (4) (c) 7. A municipality may by ordinance designate a special event
16lasting fewer than 8 consecutive days during which special closing hours apply to
17premises holding a special event permit issued by the municipality for the event.
18During a special event designated under this subdivision, the closing hours for
19premises holding a special event permit and operating under a “Class B” or “Class
20C” license shall be between 4 a.m. and 6 a.m. Notwithstanding subd. 5., a
21municipality may, by ordinance, impose more restrictive hours during a special event
22than those provided in this subdivision, but may not impose more restrictive hours
23than those specified in subd. 1. or 3. A municipality may not designate more than
244 special events in a calendar year. A municipality may charge a fee for a special

1event permit under this subdivision. Moneys collected for special event permits
2under this subdivision shall be used for purposes related to the special event.
AB68-SSA1,2276 3Section 2276 . 134.65 (title) of the statutes is amended to read:
AB68-SSA1,1031,5 4134.65 (title) Cigarette, vapor products, and tobacco products retailer
5license.
AB68-SSA1,2277 6Section 2277 . 134.65 (1) of the statutes is renumbered 134.65 (1d) and
7amended to read:
AB68-SSA1,1031,138 134.65 (1d) No person shall in any manner, or upon any pretense, or by any
9device, directly or indirectly sell, expose for sale, possess with intent to sell,
10exchange, barter, dispose of or give away any cigarettes, vapor products, or tobacco
11products to any person not holding a license as herein provided or a permit under ss.
12139.30 to 139.41 or 139.79 without first obtaining a license from the clerk of the city,
13village or town wherein such privilege is sought to be exercised.
AB68-SSA1,2278 14Section 2278 . 134.65 (1a) of the statutes is created to read:
AB68-SSA1,1031,1515 134.65 (1a) In this section:
AB68-SSA1,1031,1616 (a) “Cigarette” has the meaning given in s. 139.30 (1m).
AB68-SSA1,1031,1717 (b) “Tobacco products” has the meaning given in s. 139.75 (12).
AB68-SSA1,1031,1818 (c) “Vapor product” has the meaning given in s. 139.75 (14).
AB68-SSA1,1031,1919 (d) “Vending machine” has the meaning given in s. 139.30 (14).
AB68-SSA1,2279 20Section 2279 . 134.65 (1m) of the statutes is amended to read:
AB68-SSA1,1031,2421 134.65 (1m) A city, village, or town clerk may not issue a license under sub. (1)
22(1d) unless the applicant specifies in the license application whether the applicant
23will sell, exchange, barter, dispose of, or give away the cigarette , vapor products, or
24tobacco products over the counter or in a vending machine, or both.
AB68-SSA1,2280 25Section 2280 . 134.65 (1r) of the statutes is amended to read:
AB68-SSA1,1032,6
1134.65 (1r) A city, village, or town clerk may not require an applicant's
2signature on an application for a cigarette, vapor products, and tobacco products
3retailer license to be notarized. If a city, village, town, or any department of this state
4prepares an application form for a cigarette, vapor products, and tobacco products
5retailer license, the form may not require an applicant's signature on the form to be
6notarized.
AB68-SSA1,2281 7Section 2281 . 134.65 (4) of the statutes is amended to read:
AB68-SSA1,1032,138 134.65 (4) Every licensed retailer shall keep complete and accurate records of
9all purchases and receipts of cigarettes, vapor products, and tobacco products. Such
10records shall be preserved on the licensed premises for 2 years in such a manner as
11to insure permanency and accessibility for inspection and shall be subject to
12inspection at all reasonable hours by authorized state and local law enforcement
13officials.
AB68-SSA1,2282 14Section 2282 . 134.65 (5m) of the statutes is amended to read:
AB68-SSA1,1032,1715 134.65 (5m) Any person who knowingly provides materially false information
16in an application for a cigarette, vapor products, and tobacco products retailer license
17under this section may be required to forfeit not more than $1,000.
AB68-SSA1,2283 18Section 2283 . 134.65 (7) (a) 1. of the statutes is amended to read:
AB68-SSA1,1032,2019 134.65 (7) (a) 1. The person has violated s. 134.66 (2) (a), (am), (cm), or (e), or
20(f),
or a municipal ordinance adopted under s. 134.66 (5).
AB68-SSA1,2284 21Section 2284 . 134.65 (8) of the statutes is amended to read:
AB68-SSA1,1033,222 134.65 (8) The uniform licensing of cigarette, vapor products, and tobacco
23products retailers is a matter of statewide concern. A city, village, or town may adopt
24an ordinance regulating the issuance, suspension, revocation, or renewal of a license
25under this section only if the ordinance strictly conforms to this section. If a city,

1village, or town has in effect on May 1, 2016, an ordinance that does not strictly
2conform to this section, the ordinance does not apply and may not be enforced.
AB68-SSA1,2285 3Section 2285 . 134.66 (title) of the statutes is amended to read:
AB68-SSA1,1033,5 4134.66 (title) Restrictions on sale or gift of cigarettes or nicotine, vapor,
5or tobacco products.
AB68-SSA1,2286 6Section 2286. 134.66 (1) (g) of the statutes is amended to read:
AB68-SSA1,1033,77 134.66 (1) (g) “Retailer" means any person licensed under s. 134.65 (1) (1d).
AB68-SSA1,2287 8Section 2287 . 134.66 (1) (jm) of the statutes is created to read:
AB68-SSA1,1033,99 134.66 (1) (jm) “Vapor product" has the meaning given in s. 139.75 (14).
AB68-SSA1,2288 10Section 2288. 134.66 (2) (a), (am), (b) and (cm) 1m. of the statutes are amended
11to read:
AB68-SSA1,1033,2112 134.66 (2) (a) No retailer, direct marketer, manufacturer, distributor, jobber or
13subjobber, no agent, employee or independent contractor of a retailer, direct
14marketer, manufacturer, distributor, jobber or subjobber and no agent or employee
15of an independent contractor may sell or provide for nominal or no consideration
16cigarettes, nicotine products, or tobacco products , or vapor products to any person
17under the age of 18 21, except as provided in s. 254.92 (2) (a). A vending machine
18operator is not liable under this paragraph for the purchase of cigarettes, nicotine
19products, or tobacco products, or vapor products from his or her vending machine by
20a person under the age of 18 21 if the vending machine operator was unaware of the
21purchase.
AB68-SSA1,1034,522 (am) No retailer, direct marketer, manufacturer, distributor, jobber, subjobber,
23no agent, employee or independent contractor of a retailer, direct marketer,
24manufacturer, distributor, jobber or subjobber and no agent or employee of an
25independent contractor may provide for nominal or no consideration cigarettes,

1nicotine products, or tobacco products , or vapor products to any person except in a
2place where no person younger than 18 21 years of age is present or permitted to
3enter unless the person who is younger than 18 21 years of age is accompanied by his
4or her parent or guardian or by his or her spouse who has attained the age of 18 21
5years.
AB68-SSA1,1034,96 (b) 1. A retailer shall post a sign in areas within his or her premises where
7cigarettes or, tobacco products , or vapor products are sold to consumers stating that
8the sale of any cigarette or, tobacco product, or vapor product to a person under the
9age of 18 21 is unlawful under this section and s. 254.92.
AB68-SSA1,1034,1310 2. A vending machine operator shall attach a notice in a conspicuous place on
11the front of his or her vending machines stating that the purchase of any cigarette
12or, tobacco product, or vapor product by a person under the age of 18 21 is unlawful
13under s. 254.92 and that the purchaser is subject to a forfeiture of not to exceed $50.
AB68-SSA1,1034,1914 (cm) 1m. A retailer or vending machine operator may not sell cigarettes or,
15tobacco products, or vapor product from a vending machine unless the vending
16machine is located in a place where the retailer or vending machine operator ensures
17that no person younger than 18 21 years of age is present or permitted to enter unless
18he or she is accompanied by his or her parent or guardian or by his or her spouse who
19has attained the age of 18 21 years.
AB68-SSA1,2289 20Section 2289. 134.66 (2) (f) of the statutes is created to read:
AB68-SSA1,1034,2421 134.66 (2) (f) A retailer shall place cigarettes, nicotine products, or tobacco
22products only in locations that are inaccessible to customers without the assistance
23of the retailer or the retailer's employee or agent, including behind the counter or in
24a locked case. This paragraph does not apply to any of the following:
AB68-SSA1,1035,2
11. Cigarettes, nicotine products, or tobacco products sold from a vending
2machine.
AB68-SSA1,1035,63 2. A retail location that receives 75 percent or more of its revenue from sales
4of cigarettes, nicotine products, or tobacco products, if no person under 21 years of
5age is permitted to enter the retail location without being accompanied by his or her
6parent or guardian or by his or her spouse who has attained the age of 21.
AB68-SSA1,1035,127 3. Cigars placed in an enclosed room in a retail location if no person under 21
8years of age is permitted to enter the room without being accompanied by his or her
9parent or guardian or by his or her spouse who has attained the age of 21, the room
10has a separate system for controlling humidity, and the entrance to the room is
11directly visible or visible by video surveillance from the retail location's register or
12check-out area.
AB68-SSA1,2290 13Section 2290 . 134.66 (2m) (a) of the statutes is amended to read:
AB68-SSA1,1036,314 134.66 (2m) (a) Except as provided in par. (b), at the time that a retailer hires
15or contracts with an agent, employee, or independent contractor whose duties will
16include the sale of cigarettes, vapor products, or tobacco products, the retailer shall
17provide the agent, employee, or independent contractor with training on compliance
18with sub. (2) (a) and (am), including training on the penalties under sub. (4) (a) 2. for
19a violation of sub. (2) (a) or (am). The department of health services shall make
20available to any retailer on request a training program developed or approved by that
21department that provides the training required under this paragraph. A retailer
22may comply with this paragraph by providing the training program developed or
23approved by the department of health services or by providing a comparable training
24program approved by that department. At the completion of the training, the retailer
25and the agent, employee, or independent contractor shall sign a form provided by the

1department of health services verifying that the agent, employee, or independent
2contractor has received the training, which the retailer shall retain in the personnel
3file of the agent, employee, or independent contractor.
AB68-SSA1,2291 4Section 2291. 134.66 (3) of the statutes is amended to read:
AB68-SSA1,1036,105 134.66 (3) Defense; sale to minor. Proof of all of the following facts by a
6retailer, manufacturer, distributor, jobber, or subjobber, an agent, employee, or
7independent contractor of a retailer, manufacturer, distributor, jobber, or subjobber,
8or an agent or employee of an independent contractor who sells cigarettes or, tobacco
9products, or vapor products to a person under the age of 18 21 is a defense to any
10prosecution, or a complaint made under s. 134.65 (7), for a violation of sub. (2) (a):
AB68-SSA1,1036,1211 (a) That the purchaser falsely represented that he or she had attained the age
12of 18 21 and presented an identification card.
AB68-SSA1,1036,1413 (b) That the appearance of the purchaser was such that an ordinary and
14prudent person would believe that the purchaser had attained the age of 18 21.
AB68-SSA1,1036,1715 (c) That the sale was made in good faith, in reasonable reliance on the
16identification card and appearance of the purchaser and in the belief that the
17purchaser had attained the age of 18 21.
AB68-SSA1,2292 18Section 2292. 134.66 (4) (a) 1. of the statutes is amended to read:
AB68-SSA1,1036,2119 134.66 (4) (a) 1. In this paragraph, “violation" means a violation of sub. (2) (a),
20(am), (cm), or (e), or (f) or a local ordinance which strictly conforms to sub. (2) (a), (am),
21(cm), or (e), or (f).
AB68-SSA1,2293 22Section 2293. 139.30 (10) of the statutes is amended to read:
AB68-SSA1,1036,2423 139.30 (10) “Retailer" has the meaning given in s. 134.66 (1) (g) means any
24person licensed under s. 134.65 (1d)
.
AB68-SSA1,2294 25Section 2294 . 139.345 (3) (a) (intro.) of the statutes is amended to read:
AB68-SSA1,1037,2
1139.345 (3) (a) (intro.) Verifies the consumer's name and address and that the
2consumer is at least 18 21 years of age by any of the following methods:
AB68-SSA1,2295 3Section 2295 . 139.345 (3) (b) 2. of the statutes is amended to read:
AB68-SSA1,1037,64 139.345 (3) (b) 2. That the consumer understands that no person who is under
518 21 years of age may purchase or possess cigarettes or falsely represent his or her
6age for the purpose of receiving cigarettes, as provided under s. 254.92.
AB68-SSA1,2296 7Section 2296 . 139.345 (7) (a) of the statutes is amended to read:
AB68-SSA1,1037,158 139.345 (7) (a) No person may deliver a package of cigarettes sold by direct
9marketing to a consumer in this state unless the person making the delivery receives
10a government issued identification card from the person receiving the package and
11verifies that the person receiving the package is at least 18 21 years of age. If the
12person receiving the package is not the person to whom the package is addressed, the
13person delivering the package shall have the person receiving the package sign a
14statement that affirms that the person to whom the package is addressed is at least
1518 21 years of age.
AB68-SSA1,2297 16Section 2297. 139.44 (4) of the statutes is amended to read:
AB68-SSA1,1037,2017 139.44 (4) Any person who refuses to permit the examination or inspection
18authorized in s. 139.39 (2) or 139.83 (1) may be fined not more than $500 or
19imprisoned not more than 90 days or both. Such refusal shall be cause for immediate
20suspension or revocation of permit by the secretary.
AB68-SSA1,2298 21Section 2298. Subchapter III (title) of chapter 139 [precedes 139.75] of the
22statutes is amended to read:
AB68-SSA1,1037,2323 CHAPTER 139
AB68-SSA1,1038,3
1SUBCHAPTER III
2 TOBACCO PRODUCTS TAX and
3 vapor products taxes
AB68-SSA1,2299 4Section 2299 . 139.75 (1m) of the statutes is created to read:
AB68-SSA1,1038,85 139.75 (1m) “Cigar” means a roll, of any size or shape, of tobacco for smoking
6that is made wholly or in part of tobacco, regardless of whether the tobacco is pure,
7flavored, adulterated, or mixed with an ingredient if the roll has a wrapper made
8wholly or in part of tobacco.
AB68-SSA1,2300 9Section 2300 . 139.75 (4t) of the statutes is created to read:
AB68-SSA1,1038,1110 139.75 (4t) “Little cigar” means a cigar that has an integrated cellulose acetate
11filter and is wrapped in a substance containing tobacco.
AB68-SSA1,2301 12Section 2301 . 139.75 (5b) of the statutes is created to read:
AB68-SSA1,1038,2413 139.75 (5b) “Manufacturer's list price" means the total price of tobacco
14products or vapor products charged by the manufacturer or other seller to an
15unrelated distributor. The total price shall include all charges by the manufacturer
16or other seller that are necessary to complete the sale. The total price may not be
17reduced by any cost or expense, regardless of whether the cost or expense is
18separately stated on an invoice, that is incurred by the manufacturer or other seller,
19including fees, delivery, freight, transportation, packaging, handling, marketing,
20federal excise taxes, and import fees or duties. The total price may not be reduced
21by the value or cost of discounts or free promotional or sample products. For purposes
22of this subsection, a manufacturer or other seller is related to a distributor if the two
23parties have significant common purposes and either substantial common
24membership or, directly or indirectly, substantial common direction or control.
AB68-SSA1,2302 25Section 2302. 139.75 (12) of the statutes is amended to read:
AB68-SSA1,1039,8
1139.75 (12) “Tobacco products" means cigars; little cigars, cheroots; stogies;
2periques; granulated, plug cut, crimp cut, ready-rubbed and other smoking tobacco;
3snuff, including moist snuff; snuff flour; cavendish; plug and twist tobacco; fine cut
4and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings and sweepings
5of tobacco and other kinds and forms of tobacco prepared in such manner as to be
6suitable for chewing or smoking in a pipe or otherwise, or both for chewing and
7smoking; but “tobacco products" does not include cigarettes, as defined under s.
8139.30 (1m).
AB68-SSA1,2303 9Section 2303. 139.75 (14) of the statutes is renumbered 139.75 (14) (a) and
10amended to read:
AB68-SSA1,1039,1711 139.75 (14) (a) “Vapor product” means a noncombustible product that produces
12vapor or aerosol for inhalation from the application of a heating element to a liquid
13or other substance that is depleted as the product is used, regardless of whether the
14liquid or other substance contains nicotine
, which may or may not contain nicotine,
15that employs a heating element, power source, electronic circuit, or other electronic,
16chemical, or mechanical means, regardless of shape or size, that can be used to
17produce vapor from a solution or other substance
.
AB68-SSA1,2304 18Section 2304. 139.75 (14) (b) and (c) of the statutes are created to read:
AB68-SSA1,1039,1919 139.75 (14) (b) “Vapor product” includes all of the following:
AB68-SSA1,1039,2120 1. An electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe,
21or similar product or device.
AB68-SSA1,1039,2522 2. Any cartridge or other container of a solution or other substance, which may
23or may not contain nicotine, that is intended to be used with or in an electronic
24cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or
25device.
AB68-SSA1,1040,3
1(c) “Vapor product” does not include a product regulated as a drug or device
2under sections 501 to 524A of the federal food, drug, and cosmetic act, 21 USC 351
3to 360n-1.
AB68-SSA1,2305 4Section 2305. 139.76 (1) of the statutes is amended to read:
AB68-SSA1,1040,245 139.76 (1) An excise tax is imposed upon the sale, offering or exposing for sale,
6possession with intent to sell or removal for consumption or sale or other disposition
7for any purpose of tobacco products by any person engaged as a distributor of them
8at the rate, for tobacco products, not including moist snuff and vapor products little
9cigars
, of 71 percent of the manufacturer's established list price to distributors
10without diminution by volume or other discounts on domestic products
and, for moist
11snuff, at the rate of 100 percent of the manufacturer's established list price to
12distributors
without diminution by volume or other discounts on domestic products.
13The tax imposed under this subsection on cigars, except little cigars, shall not exceed
14an amount equal to 50 cents for each cigar. On products imported from another
15country, not including moist snuff and vapor products, the rate of tax is 71 percent
16of the amount obtained by adding the manufacturer's list price to the federal tax,
17duties and transportation costs to the United States. On moist snuff imported from
18another country, the rate of the tax is 100 percent of the amount obtained by adding
19the manufacturer's list price to the federal tax, duties, and transportation costs to
20the United States.
The tax attaches at the time the tobacco products are received by
21the distributor in this state. The tax shall be passed on to the ultimate consumer of
22the tobacco products. All tobacco products received in this state for sale or
23distribution within this state, except tobacco products actually sold as provided in
24sub. (2), shall be subject to such tax.
AB68-SSA1,2306 25Section 2306 . 139.76 (1b) of the statutes is created to read:
AB68-SSA1,1041,7
1139.76 (1b) The tax under sub. (1) is imposed on little cigars at the rate of 126
2mills on each little cigar, regardless of weight. To evidence payment of the tax
3imposed under this section on little cigars, the department shall provide stamps. A
4person who has paid the tax shall affix stamps of the proper denomination to each
5package in which little cigars are packed, prior to the first sale within this state.
6Section 139.32 as it applies to the tax under s. 139.31 applies to the tax imposed
7under this section on little cigars.
AB68-SSA1,2307 8Section 2307. 139.76 (1m) of the statutes is amended to read:
AB68-SSA1,1041,189 139.76 (1m) An excise tax is imposed upon the sale, offering or exposing for
10sale, possession with intent to sell or removal for consumption or sale or other
11disposition for any purpose of vapor products by any person engaged as a distributor
12of them at the rate of 5 cents per milliliter of the liquid or other substance based on
13the volume as listed by the manufacturer and at a proportionate rate for any other
14quantity or fractional part thereof
71 percent of the manufacturer's list price. The
15tax attaches at the time the vapor products are received by the distributor in this
16state. The tax shall be passed on to the ultimate consumer of the vapor products.
17All vapor products received in this state for sale or distribution within this state,
18except those actually sold as provided in sub. (2), shall be subject to such tax.
AB68-SSA1,2308 19Section 2308. 139.77 (1) of the statutes is amended to read:
AB68-SSA1,1042,420 139.77 (1) On or before the 15th day of each month, every distributor with a
21place of business in this state shall file a return showing the quantity , including
22milliliters in the case of a vapor product,
and taxable price of each tobacco product
23or vapor product brought, or caused to be brought, into this state for sale; or made,
24manufactured or fabricated in this state for sale in this state, during the preceding
25month. Every distributor outside this state shall file a return showing the quantity,

1including milliliters in the case of a vapor product,
and taxable price of each tobacco
2product or vapor product shipped or transported to retailers in this state to be sold
3by those retailers during the preceding month. At the time that the return is filed,
4the distributor shall pay the tax.
AB68-SSA1,2309 5Section 2309. 139.78 (1) of the statutes is amended to read:
AB68-SSA1,1042,156 139.78 (1) A tax is imposed upon the use or storage by consumers of tobacco
7products in this state at the rate, for tobacco products, not including moist snuff and
8vapor products
little cigars, of 71 percent of the cost of the tobacco products
9manufacturer's list price and, for moist snuff, at the rate of 100 percent of the
10manufacturer's established list price to distributors without diminution by volume
11or other discounts on domestic products
. The tax imposed under this subsection on
12cigars, except little cigars, shall not exceed an amount equal to 50 cents for each cigar.
13The tax does not apply if the tax imposed by s. 139.76 (1) on the tobacco products has
14been paid or if the tobacco products are exempt from the tobacco products tax under
15s. 139.76 (2).
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