Wisconsin Legislature: 73,36

(d) “Vending machine” has the meaning given in s. 139.30 (14).

73,30Section 30. 134.65 (1g) of the statutes is created to read:

134.65 (1g) (a) The department of revenue shall create an application form for licenses issued under sub. (1d). The form shall require all of the following information from an applicant:

1. The applicant’s history relevant to the applicant’s fitness to hold a license under sub. (1d).

2. The kind of license for which the applicant is applying.

3. The premises where cigarettes, electronic vaping devices, or tobacco products will be sold or stored.

4. If the applicant is a corporation, the identity of the corporate officers and agent.

5. If the applicant is a limited liability company, the identity of the company members or managers and agent.

6. The applicant’s trade name, if any.

7. Whether the applicant will sell, exchange, barter, dispose of, or give away the cigarettes, electronic vaping devices, or tobacco products over the counter or in a vending machine, or both.

8. Any other information required by the department of revenue.

(b) The department of revenue shall make the form prepared under this subsection available to all cities, villages, and towns.

(d) An application for a license under sub. (1d) shall be signed by the applicant and the applicant shall submit the application to the clerk of the city, village, or town where the intended place of sale is located.

(e) Within 30 days of any change in any fact set forth in an application for a license under sub. (1d), the applicant or licensee shall file a written description of the change with the clerk of the city, village, or town where the application was submitted.

(f) Any person may inspect applications for a license under sub. (1d). The clerk of a city, village, or town where such applications are submitted shall retain all applications, except that the clerk may destroy any application that is 4 or more years old.

73,31Section 31. 134.65 (1m) of the statutes is renumbered 134.65 (1m) (a) (intro.) and amended to read:

134.65 (1m) (a) (intro.) A city, village, or town clerk may not issue a license under sub. (1) (1d) unless the applicant specifies in the license application whether the applicant will sell, exchange, barter, dispose of, or give away the cigarette or tobacco products over the counter or in a vending machine, or both. meets all of the following requirements:

73,32Section 32. 134.65 (1m) (a) 1. and 2. of the statutes are created to read:

134.65 (1m) (a) 1. Subject to ss. 111.321, 111.322, and 111.335, the applicant has not habitually been a law offender or been convicted of a felony unless pardoned.

2. The applicant has submitted the proof required under s. 77.61 (11).

73,33Section 33. 134.65 (1m) (b) of the statutes is created to read:

134.65 (1m) (b) The requirements under par. (a) apply to all partners of a partnership, all members of a limited liability company, all agents of a limited liability company or corporation, and all officers of a corporation. Subject to ss. 111.321, 111.322, and 111.335, if a business entity has been convicted of a crime, the entity may not be issued a license under sub. (1d) unless the entity has terminated its relationship with the individuals whose actions directly contributed to the conviction.

73,34Section 34. 134.65 (1r) of the statutes is amended to read:

134.65 (1r) A city, village, or town clerk may not require an applicant’s signature on an application for a cigarette, electronic vaping devices, and tobacco products retailer license to be notarized. If a city, village, town, or any department of this state prepares an application form for a cigarette, electronic vaping devices, and tobacco products retailer license, the form may not require an applicant’s signature on the form to be notarized.

73,35Section 35. 134.65 (2m) of the statutes is created to read:

134.65 (2m) Annually, no later than July 15, the clerk of a city, village, or town issuing licenses under sub. (1d) shall submit to the department of revenue, in a manner prescribed by the department, a list of licenses issued by the city, village, or town under sub. (1d) during the previous fiscal year. The list shall include the name, address, seller’s permit number, and trade name of the licensee and the type of license held. The department of revenue shall publish this list annually on the department’s website.

73,36Section 36. 134.65 (3m) of the statutes is created to read:

134.65 (3m) A person holding a license under sub. (1d) shall enclose the license in a frame that has a transparent front that allows the license to be read clearly. The licensee shall conspicuously display the license for public inspection at all times in the room or place where the activity subject to licensure is carried out.

73,37Section 37. 134.65 (4) of the statutes is amended to read:

134.65 (4) Every licensed retailer shall keep complete and accurate records of all purchases and receipts of cigarettes, electronic vaping devices, and tobacco products. Such records shall be preserved on the licensed premises for 2 years in such a manner as to insure permanency and accessibility for inspection and shall be subject to inspection at all reasonable hours by authorized state and local law enforcement officials.

73,38Section 38. 134.65 (5m) of the statutes is amended to read:

134.65 (5m) Any person who knowingly provides materially false information in an application for a cigarette, electronic vaping devices, and tobacco products retailer license under this section may be required to forfeit not more than $1,000.

73,39Section 39. 134.65 (8) of the statutes is amended to read:

134.65 (8) The uniform licensing of cigarette, electronic vaping devices, and tobacco products retailers is a matter of statewide concern. A city, village, or town may adopt an ordinance regulating the issuance, suspension, revocation, or renewal of a license under this section only if the ordinance strictly conforms to this section. If a city, village, or town has in effect on May 1, 2016, an ordinance that does not strictly conform to this section, the ordinance does not apply and may not be enforced.

73,40Section 40. 134.66 (1) (g) of the statutes is amended to read:

134.66 (1) (g) “Retailer” means any person licensed under s. 134.65 (1) (1d).

73,40bSection 40b. 139.01 (2p) of the statutes is created to read:

139.01 (2p) “Division” means the division of alcohol beverages in the department.

73,40cSection 40c. 139.01 (4) of the statutes is amended to read:

139.01 (4) “License,” and “fermented malt beverages” have the same meaning as in s. 125.02, and “licensed premises” are premises described in licenses and permits issued by the department division, cities, villages, or towns under the authority of said section.

73,40dSection 40d. 139.01 (4) of the statutes, as affected by 2023 Wisconsin Act .... (this act), section 40c, is amended to read:

139.01 (4) “License,” and “fermented malt beverages” have the same meaning as in s. 125.02, and “licensed premises” are premises described in licenses and permits issued by the division, cities, villages, or towns under the authority of said section, other than a permit issued under s. 125.175.

73,40eSection 40e. 139.01 (4) of the statutes, as affected by 2023 Wisconsin Act .... (this act), section 40d, is amended to read:

139.01 (4) “License,” and “fermented malt beverages” have the same meaning as in s. 125.02, and “licensed premises” are premises described in licenses and permits issued by the division, cities, villages, or towns under the authority of said section, other than a permit permits issued under s. ss. 125.175 and 125.24.

73,40fSection 40f. 139.01 (6) of the statutes is amended to read:

139.01 (6) A “rectifier” is a person who rectifies, purifies or refines distilled spirits or wines by any process other than by original and continuous distillation from mash, wort or wash, through continuous closed vessels or pipes, until the manufacture thereof is complete, or who has in his or her possession any still or leach tub or keeps any other apparatus for the purpose of refining in any manner distilled spirits or the other liquors, or who after rectifying and purifying distilled spirits, by mixing such spirits or liquors with any materials, manufactures any spurious, imitation or compound liquors for sale, and any person who, without rectifying, purifying or refining distilled spirits, by mixing such spirits with any materials, manufactures any spurious, imitation or compound liquors for sale under the name of “whiskey,” “brandy,” “gin,” “rum,” “spirits,” “cordials” or any other name, and who is also a distiller or is under substantially the same management or control as a distiller. A rectifier may sell at wholesale intoxicating liquors rectified by him or her without any other license than that of a rectifier. “Rectifier” does not include a “Class B” licensee that prepares, stores, or dispenses mixed drinks in advance of sale in compliance with s. 125.51 (3) (bg).

73,40gSection 40g. 139.03 (5) (a) of the statutes is amended to read:

139.03 (5) (a) No person who enters this state from another state may have in his or her possession and bring into the state any intoxicating liquor or wine. The prohibition in this paragraph does not apply to a person who changes his or her domicile from another state or a foreign country to this state and who brings into this state intoxicating liquor and wine constituting household goods. The prohibition in this paragraph does not apply to intoxicating liquor or wine consigned to any person having a permit from the secretary division to engage in the sale of such intoxicating liquor or wine.

73,40hSection 40h. 139.04 (4) of the statutes is amended to read:

139.04 (4) Sale or shipment of fermented malt beverages by a brewer to a bottler or between brewers, or of intoxicating liquor, whether in bulk or any state of packaging, between manufacturers, rectifiers, and wineries.

73,40iSection 40i. 139.06 (3) of the statutes is amended to read:

139.06 (3) In shipping intoxicating liquor, whether in bulk for the purpose of bottling or rectifying to a rectifier located within the state or in any state of packaging, to a manufacturer or rectifier holding a permit under s. 125.52, the manufacturer or rectifier shall securely affix thereto a label or statement, in such form as is prescribed by the secretary, reciting that the shipment is made for the purpose of bottling or rectifying a tax-exempt transfer between producers as authorized under s. 139.04 (4). Each manufacturer or rectifier making such shipments shall file an information report that shows the dates and quantities of shipments and the name and address of each consignee.

73,40jSection 40j. 139.08 (3) of the statutes is amended to read:

139.08 (3) Police powers. The department of revenue shall enforce and the duly authorized employees of the department shall have all necessary police powers to prevent violations of s. 134.65, and this subchapter and ch. 125.

73,40kSection 40k. 139.08 (4) of the statutes is amended to read:

139.08 (4) Inspection for enforcement. Duly authorized employees of the department of justice and the department of revenue and any sheriff, police officer, marshal, or constable, within their respective jurisdictions, may at all reasonable hours enter any licensed premises, and examine the books, papers, and records of any brewer, brewpub, manufacturer, bottler, rectifier, wholesaler, or retailer, for the purpose of inspecting the same and determining whether the tax and fee imposed by ss. 139.01 to 139.25 have been fully paid, and may inspect and examine, according to law, any premises where fermented malt beverages or intoxicating liquors are manufactured, sold, exposed for sale, possessed, or stored, for the purpose of inspecting the same and determining whether the tax imposed by ss. 139.01 to 139.25 has been fully paid, and whether ss. 139.01 to 139.25 and ch. 125 are being complied with. Any refusal to permit such examination of such premises is sufficient grounds under s. 125.12 for revocation or suspension of any license or permit granted for the sale of any fermented malt beverages or intoxicating liquors and is punishable under s. 139.25 (10).

73,40mSection 40m. 139.08 (5) of the statutes is created to read:

139.08 (5) Retention of certain records. Notwithstanding any retention schedule established for the department’s records under s. 16.61, the department shall retain for 3 years after receipt by the department all reports submitted to the division under ss. 125.22 (2) and 125.23 (5) and all records received by the division relating to these reports.

73,40nSection 40n. 139.11 (1) of the statutes is amended to read:

139.11 (1) Preservation of records. Every person who manufactures, rectifies, distributes, imports, transports, stores, warehouses, or sells intoxicating liquor or fermented malt beverages shall keep complete and accurate records of all such liquor or malt beverages purchased, sold, manufactured, rectified, brewed, fermented, distilled, produced, stored, warehoused, imported, or transported within this state. Such records shall be of a kind and in the form prescribed by the secretary and shall be safely preserved to ensure accessibility for inspection by the secretary or by the division as provided in s. 125.025 (3). A person required to keep records under this subsection may keep such records in electronic form only.

73,40oSection 40o. 139.11 (1) of the statutes, as affected by 2023 Wisconsin Act .... (this act), is amended to read:

73,41Section 41. 139.11 (4) (a) (intro.) of the statutes is amended to read:

139.11 (4) (a) (intro.) Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating to confidentiality of income and franchise tax returns, apply to any information obtained from any person on a fermented malt beverage tax return, report, schedule, exhibit, or other document or from an audit report relating to any of those documents, except that the department of revenue shall publish the following:

73,41bSection 41b. 139.11 (4) (a) 2. of the statutes is amended to read:

139.11 (4) (a) 2. A current list, available on paper and on the department’s Internet site, providing detailed information regarding every person issued a wholesalers permit under s. 125.28, brewers permit under s. 125.29, brewpub permit under s. 125.295, or out-of-state shippers permit under s. 125.30. The information provided under this subdivision shall include the name and address of the permit holder and the date on which the department division issued the permit.

73,41cSection 41c. 139.11 (4) (b) 2. of the statutes is amended to read:

139.11 (4) (b) 2. A current and regularly updated list, made available on paper and on the department’s Internet website, of permit holders that minimally includes detailed information on the name, address, contact person, and date of permit issuance for every common carrier permit issued under s. 125.22, fulfillment house permit issued under s. 125.23, manufacturer’s and rectifier’s permit issued under s. 125.52, winery permit issued under s. 125.53, direct wine shipper’s permit issued under s. 125.535, wholesaler’s permit issued under s. 125.54, and out-of-state shipper’s permit issued under s. 125.58.

73,41dSection 41d. 139.22 of the statutes is amended to read:

139.22 Confiscation. If a duly authorized employee of the department of revenue or the department of justice or any sheriff, police officer, marshal, or constable, within his or her respective jurisdiction, discovers any fermented malt beverages upon any premises other than the premises of a brewer, brewpub, or bottler, or any intoxicating liquor upon any premises other than the premises of a manufacturer, rectifier, winery, or wholesaler, and upon which the tax has not been paid or which was possessed, kept, stored, manufactured, sold, distributed, or transported in violation of ss. 139.01 to 139.25 and ch. 125, the employee or any such officer may immediately seize the fermented malt beverages or intoxicating liquors. Any such fermented malt beverages or intoxicating liquors so seized shall be held transferred by the department of revenue to the division and disposed of under s. 125.14 (2) (e).

73,41eSection 41e. 139.25 (9) of the statutes is amended to read:

139.25 (9) Failure to keep records. Failure to comply with s. 139.11 (1) shall carry a penalty of revocation by the secretary of revenue division of the license or permit.

73,42Section 42. 139.38 (6) of the statutes is amended to read:

139.38 (6) Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating to confidentiality of income and franchise tax returns, apply to any information obtained from any person on a cigarette tax return, report, schedule, exhibit, or other document or from an audit report pertaining to the return, report, schedule, exhibit, or document, except that the department shall publish on its Internet site website, at least quarterly, a current list of permits issued to distributors and jobbers under s. 139.34 and include on the list the name and address of the permit holder and the date on which the department issued the permit.

73,43Section 43. 139.44 (2) of the statutes is amended to read:

139.44 (2) Any person who makes or signs any false or fraudulent report or who attempts to evade the tax imposed by s. 139.31 or 139.76, or who aids in or abets the evasion or attempted evasion of that tax may be fined not more than $10,000 or imprisoned for not more than 9 months or both.

73,44Section 44. 139.44 (2m) of the statutes is created to read:

139.44 (2m) Any person who evades or attempts to evade, or who aids or abets the evasion or attempted evasion of, a tax imposed under s. 139.31 or 139.76 is guilty of the following:

(a) A Class A misdemeanor if the amount of the tax is no more than $2,500.

(b) A Class I felony if the amount of the tax is more than $2,500, but no more than $5,000.

(d) A Class G felony if the amount of the tax is more than $10,000, but no more than $100,000.

(e) A Class F felony if the amount of the tax is more than $100,000.

73,45Section 45. 139.44 (8) (a) of the statutes is amended to read:

139.44 (8) (a) If the number of cigarettes does not exceed 6,000, a fine of 200, the person may be fined not more than $200 or imprisonment imprisoned for not more than 6 months or both.

73,46Section 46. 139.44 (8) (am) of the statutes is created to read:

139.44 (8) (am) If the number of cigarettes exceeds 200 but does not exceed 3,000, the person may be fined not more than $1,000 or imprisoned for not more than one year or both.