Register June 2023 No. 810
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, and tobacco, and vapor products tax bad debt deductions.
Tax 9.001
Tax 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 Note
Note: 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 Note
Example: The person does not have access to a computer that is connected to the internet.
Tax 9.001 History
History: 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 9.01
Tax 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 Note
Note: Section
Tax 9.01 interprets subch. II, ch.
139, Stats.
Tax 9.01 History
History: 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 9.06
Tax 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 History
History: 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 9.08
Tax 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.
