Chapter Tax 9
CIGARETTE TAX
Tax 9.001 Cigarette and tobacco products report, tax return, and refund claim forms. Tax 9.06 Affixing of state revenue stamps. Tax 9.08 Cigarette tax refunds to Indian tribes. Tax 9.09 Cigarette sales to and by Indians on reservations of tribes that have not entered into a refund agreement with the department. Tax 9.19 Stamp application machines and stamps. Tax 9.21 Shipments to retailers. Tax 9.26 Trade or transfer of unstamped cigarettes. Tax 9.31 Sales out of Wisconsin. Tax 9.36 Displaying of cigarettes. Tax 9.41 Vending machines. Tax 9.46 Purchases by the retailer. Tax 9.47 Invoicing of sales, including exchanges of cigarettes. Tax 9.61 Warehousing of cigarettes. Tax 9.67 Cigarette tax credit. Tax 9.68 Ownership and name changes. Tax 9.69 Master settlement agreement with tobacco product manufacturers. Tax 9.70 Cigarette, tobacco, and vapor products tax bad debt deductions. Tax 9.001Tax 9.001 Cigarette and tobacco products report, tax return, and refund claim forms. Tax 9.001(1)(1) Forms. The department shall provide official forms for filing cigarette and tobacco products reports, tax returns, and refund claims. Except as approved by the department, reports, tax returns, and refund claims may only be filed using these official forms. Tax 9.001(2)(a)(a) Forms filed with the department shall be submitted as prescribed by the department or by one of the following means: Tax 9.001(2)(a)1.1. Mailing them to the address specified by the department on the forms or in the instructions. Tax 9.001(2)(a)2.2. Delivering them to the department or to the destination that the department prescribes. Tax 9.001(2)(a)3.3. Filing them electronically by means prescribed by the department. Tax 9.001(2)(c)(c) The secretary of revenue may waive the requirement to file electronically when the secretary determines that the requirement causes an undue hardship, if the person does all of the following: Tax 9.001 NoteNote: Written requests should be e-mailed to DORExciseTaxpayerAssistance@wisconsin.gov, faxed to (608) 261-7049, or addressed to Wisconsin Department of Revenue, Excise Tax Unit — Mail Stop 5-107, PO Box 8900, Madison WI 53708-8900. Tax 9.001(2)(d)(d) In determining whether the requirement to file electronically causes an undue hardship, the secretary of revenue may consider the following factors: Tax 9.001(2)(d)1.1. Unusual circumstances that may prevent the person from filing electronically. Tax 9.001 NoteExample: The person does not have access to a computer that is connected to the internet.
Tax 9.001 HistoryHistory: CR 10-093: cr. Register November 2010 No. 659, eff. 12-1-10; CR 21-085: am. (2) (a) (intro.), r. (2) (b) Register August 2022 No. 800, eff. 9-1-22. Tax 9.01Tax 9.01 Definitions. In this chapter: Tax 9.01(1)(1) “Indian” means a natural person of Indian descent who is a member of a recognized federal Indian tribe occupying a reservation. Membership in a recognized federal Indian tribe is shown by either a name on the tribal roll or confirmation of that fact by the tribal council. Tax 9.01(2)(2) “Indian corporation” means a corporation in which Indians own at least 51% of the voting stock. Tax 9.01(3)(3) “Indian partnership” means a partnership in which at least 51% of the investment is made by Indians, at least 51% of the equity is owned by Indians and at least 51% of the profits or losses accrue to Indians. Tax 9.01(4)(4) “Indian retailer” means an individual Indian, Indian partnership, Indian corporation or other person authorized to sell cigarettes by the tribal council of the reservation where the retailer’s business is located. Tax 9.01(5)(5) “Reservation” means all land within the boundaries of the Bad River, Forest County Potawatomi, Lac Courte Oreilles, Lac du Flambeau, Menominee, Mole Lake, Oneida, Red Cliff, St. Croix and Stockbridge-Munsee reservations and the Ho-Chunk Nation Communities. Tax 9.01(6)(6) “Stamped cigarettes” means cigarettes bearing valid Wisconsin tax stamps. Tax 9.01(7)(7) “Untaxed cigarettes” means cigarettes not bearing valid Wisconsin tax stamps. Tax 9.01 NoteNote: Section Tax 9.01 interprets subch. II, ch. 139, Stats. Tax 9.01 HistoryHistory: Cr. Register, April, 1984, No. 339, eff. 4-1-84; am. (1), (5) to (7), Register, August, 1996, No. 488, eff. 9-1-96. Tax 9.06Tax 9.06 Affixing of state revenue stamps. Tax stamps of the proper denomination shall be affixed to either the top or the bottom of each individual package of cigarettes, except that in the case of flat tins or other odd-sized containers the tax stamps shall be affixed to some portion of the flat surface of the container. Tax 9.06 HistoryHistory: 1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75; renum. (1) to be Tax 9.06 and am., r. (2), Register, August, 1996, No. 488, eff. 9-1-96. Tax 9.08Tax 9.08 Cigarette tax refunds to Indian tribes. Tax 9.08(1)(1) Scope. This section applies to sales of cigarettes to and by Indians and Indian retailers on the reservations of tribes who on behalf of their resident enrolled members have entered into agreements under s. 139.325, Stats., with the department for refunds of taxes on stamped cigarettes. Tax 9.08(2)(a)(a) Section 139.323, Stats., directs the department to refund to Indian tribal councils 70% of the cigarette taxes collected under s. 139.31 (1), Stats., 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 if all the following conditions are fulfilled: (1) The tribal council has filed a claim for the refund with the department.
(2) The tribal council has approved the retailer.
(3) The land on which the sale occurred was designated a reservation or trust land on or before January 1, 1983.
(4) The cigarettes 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 cigarettes to another retailer or to a jobber.”
Tax 9.08(2)(b)(b) Section 139.325, Stats., allows the department to “... enter into agreements with Indian tribes to provide for the refunding of the cigarette tax imposed under s. 139.31 (1) on cigarettes sold on reservations to enrolled members of the tribe residing on the tribal reservation.” Tax 9.08(3)(a)(a) Except as provided in s. Tax 9.09 (2) and (4), Wisconsin cigarette distributors shall sell only stamped cigarettes to federally recognized Indian tribes within Wisconsin, or to persons authorized by the Indian tribe to purchase and sell cigarettes. Tax 9.08(3)(b)(b) The Indian tribal council may authorize retailers on its reservations or trust land to purchase and sell cigarettes on which the tribal government may be entitled to a tax refund by providing the department and the cigarette distributor a certified letter stating that the retailer has tribal authorization to purchase and sell cigarettes on the reservation. Tax 9.08(3)(c)(c) The Wisconsin cigarette distributor shall retain, for a period of 2 years from the date of sale, records substantiating sales to federally recognized Indian tribes or their authorized retailers. Tax 9.08(3)(d)(d) The Wisconsin cigarette distributor shall include with its monthly cigarette tax returns a list of all sales of cigarettes to federally recognized Indian tribes or their authorized retailers on a separate form prescribed by the department. Tax 9.08(4)(a)(a) Upon receipt of a proper claim for refund, the department shall reimburse the Indian tribal council 70% of the amount of tax paid under s. 139.31, Stats., on all cigarettes purchased by the Indian tribal council or person authorized to purchase and sell cigarettes by the tribal council of the reservation where the purchaser’s business is located. Tax 9.08(4)(b)(b) Claims shall be filed upon forms prescribed and furnished by the department. Tax 9.08(4)(d)1.1. The Wisconsin cigarette distributor shall, upon request, furnish each purchaser with the original invoice prepared at the time of delivery, and the purchaser shall send the original invoice to the department when making a claim for refund. In this paragraph,“original invoice” means the top copy and not a duplicate original or carbon copy of the original invoice. Tax 9.08(4)(d)2.2. The original invoice shall be printed or rubber stamped with the words “original invoice” and shall in addition contain the following information: Tax 9.08(4)(d)3.3. Double-faced carbon paper shall be used between the original paper or product approved in advance by the department as affording protection equivalent to double-faced carbon paper. Tax 9.08(4)(d)4.4. A separate original invoice shall be used for each sale and delivery and shall be legible. Tax 9.08(4)(d)5.5. If an original invoice has been lost or destroyed, a duplicate original invoice shall be used to support a claim for refund and accompanied by an affidavit by the purchaser that the original invoice has been lost or destroyed. The distributor when issuing the duplicate original invoice, shall indicate on the face of the invoice that it is a duplicate original invoice. The duplicate invoice shall contain the same information as on the original invoice. Tax 9.08(4)(e)(e) On the filing of a claim, the department shall determine the amount of refund due. The department may investigate the correctness of the facts stated in a claim and may require a claimant to submit records to substantiate the claim. When the department has approved a claim, it shall pay the claimant the reimbursement provided in this subsection, out of the monies collected under s. 139.31 (1), Stats. Tax 9.08(4)(f)(f) An Indian tribe that has entered into an agreement with the department under s. 139.325, Stats., shall file its claim for refund of the remaining 30% of the precollected tax on cigarettes sold on the reservation to enrolled members of the tribe residing on the tribal reservation on forms prescribed by the department. Tax 9.08(4)(g)(g) The penalties provided in s. 139.44, Stats., for filing a false or fraudulent claim apply to all refund claimants.
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