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SB285-SSA2,10,63 5. “Transaction report" means a report that includes the sales, taxes collected,
4media totals, and discount voids at an electronic cash register that is printed on cash
5register tape at the end of a day or shift or a report documenting every action at an
6electronic cash register that is stored electronically.
SB285-SSA2,10,107 (b) Automated sales suppression devices and phantomware. Any person who
8creates, designs, manufactures, sells, purchases, leases, installs, updates, repairs,
9services, transfers, uses, or possesses in this state phantomware or an automated
10sales suppression device, unless for a legitimate purpose, is guilty of a Class D felony.
SB285-SSA2,10 11Section 10. 72.06 of the statutes is amended to read:
SB285-SSA2,10,15 1272.06 Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m.
13apply to any information obtained from any person by the department on a death tax
14return, report, schedule, exhibit or other document or from an audit report
15pertaining to the tax return.
SB285-SSA2,11 16Section 11. 73.03 (51b) of the statutes is created to read:
SB285-SSA2,10,1817 73.03 (51b) To revoke all permits, licenses, and certificates that the
18department has issued to a person for up to 10 years for violating s. 71.83 (6) (b).
SB285-SSA2,12 19Section 12. 73.031 of the statutes is amended to read:
SB285-SSA2,11,10 2073.031 Arrest powers; authority. A special agent of the department of
21revenue who has been certified as a law enforcement officer by the law enforcement
22standards board and who is on duty may arrest a person if the special agent believes,
23on reasonable grounds, that a warrant for the person's arrest has been issued in this
24state, that a felony warrant has been issued in another state, that the person is
25violating or has violated
under the conditions set forth in s. 968.07. Pursuant to s.

1175.38, special agents may investigate violations of
s. 945.03 (2m) or, 945.04 (2m),
2or that the person is violating or has violated s. 945.05 (1m) in a case in which the
3department determines that the video gambling machine involved is likely to be used
4in connection with a violation of s. 945.03 (2m) or 945.04 (2m) or if a crime has been
5committed in the presence of the special agent. The special agent shall cause the
6person arrested and the documents and reports pertaining to the arrest to be
7delivered to the chief of police or sheriff in the jurisdiction where the arrest is made.
8The special agent shall be available as a witness for the state
. A special agent acting
9under this section is an employee of the department and is subject to its direction,
10benefits and legal protection.
SB285-SSA2,13 11Section 13. 77.61 (5) (am) of the statutes is created to read:
SB285-SSA2,11,1712 77.61 (5) (am) Notwithstanding par. (a), an employee of the department may,
13in connection with the employee's official duties, disclose information derived from
14a return specified in par. (a) to the extent that the disclosure is necessary for the
15enforcement of the tax laws of this state. The disclosure shall be limited to the
16information relevant to a particular matter in connection with an audit, collection,
17inspection, or investigation.
SB285-SSA2,14 18Section 14. 77.61 (5) (b) 2. of the statutes is amended to read:
SB285-SSA2,11,2419 77.61 (5) (b) 2. The attorney general and department of justice employees. A
20department of justice employee may, in connection with the employee's official
21duties, disclose information derived under this subdivision to a law enforcement
22investigator participating in a department of justice investigation. The disclosure
23shall be limited to the information relevant to a particular matter in connection with
24the department of justice investigation.
SB285-SSA2,15 25Section 15. 77.61 (5) (b) 15. of the statutes is created to read:
SB285-SSA2,12,2
177.61 (5) (b) 15. A federal grand jury or grand jury of this state, upon receipt
2by the department of a grand jury subpoena.
SB285-SSA2,16 3Section 16. 77.61 (5) (c) of the statutes is amended to read:
SB285-SSA2,12,74 77.61 (5) (c) Copies of sales tax or use tax returns, schedules, exhibits, writings
5or audit reports shall not be furnished to the persons listed under par. (b), except
6persons under par. (b) 5. or 15. or under an agreement between the department and
7another agency of government.
SB285-SSA2,17 8Section 17. 77.61 (5) (d) of the statutes is amended to read:
SB285-SSA2,12,119 77.61 (5) (d) The use of information obtained under par. (b) or (c) is restricted
10to the discharge of duties imposed upon the persons by law or by the duties of their
11office or by order of a court as specified under par. (b) 6. or 15.
SB285-SSA2,18 12Section 18. 78.80 (3) of the statutes is amended to read:
SB285-SSA2,12,1713 78.80 (3) Sections 71.78 (1), (1g), and (4) to (9) and 71.83 (2) (a) 3., relating to
14confidentiality of income and franchise tax returns, apply to any information
15obtained from any person on a motor vehicle fuel, general aviation fuel or alternate
16fuels tax return, report, schedule, exhibit, or other document or from an audit report
17pertaining to the same.
SB285-SSA2,19 18Section 19. 125.02 (1c) of the statutes is created to read:
SB285-SSA2,12,2119 125.02 (1c) “Alcohol vapor device" means any device that provides for the use
20of air or oxygen bubbled through an alcohol beverage to produce a vapor or mist that
21allows the user to inhale this alcoholic vapor through the mouth or nose.
SB285-SSA2,20 22Section 20. 125.02 (6) of the statutes is renumbered 125.02 (6) (intro.) and
23amended to read:
SB285-SSA2,12,2424 125.02 (6) (intro.) “Fermented malt beverages" means any of the following:
SB285-SSA2,13,3
1(a) Any beverage made by the alcohol fermentation of an infusion in potable
2water of barley malt and hops, with or without unmalted grains or decorticated and
3degerminated grains or sugar containing 0.5 percent or more of alcohol by volume.
SB285-SSA2,21 4Section 21. 125.02 (6) (b) of the statutes is created to read:
SB285-SSA2,13,65 125.02 (6) (b) Any beverage recognized by the federal department of the
6treasury as beer under 27 CFR 25.11, except sake or similar products.
SB285-SSA2,22 7Section 22. 125.04 (3) (h) of the statutes is amended to read:
SB285-SSA2,13,118 125.04 (3) (h) Subsequent changes. Within 10 30 days of any change in any fact
9set out in an application for a license or permit to sell alcohol beverages, the licensee
10or permittee shall file with the issuing authority a written description of the changed
11fact.
SB285-SSA2,23 12Section 23. 125.04 (4) of the statutes is amended to read:
SB285-SSA2,13,1913 125.04 (4) List of licensees. By July 15 annually, the clerk of a municipality
14issuing licenses shall mail to the department a list containing the name, address, and
15trade name of each person holding a license issued by that municipality, other than
16a manager's or operator's license or a license issued under s. 125.26 (6), the type of
17license held, and, if the person holding the license is a corporation or limited liability
18company, the name of the agent appointed under sub. (6). The department shall
19annually publish this list on the department's Internet site.
SB285-SSA2,24 20Section 24. 125.04 (8m) of the statutes is created to read:
SB285-SSA2,13,2421 125.04 (8m) Payment of criminal history fees. Any fees incurred by the
22department under s. 165.82 (1) (am) for purposes of verifying a permit applicant's
23eligibility under sub. (5) (a) 1. and (b) shall be paid by the applicant to the department
24upon application for the permit.
SB285-SSA2,25 25Section 25. 125.09 (8) of the statutes is created to read:
SB285-SSA2,14,2
1125.09 (8) Alcohol vapor devices. No person may use or offer for use, possess,
2or sell or offer for sale in this state an alcohol vapor device.
SB285-SSA2,26 3Section 26. 125.12 (7) of the statutes is created to read:
SB285-SSA2,14,84 125.12 (7) Reapplication for permit after revocation or refusal to issue or
5renew.
If the department refuses to issue, refuses to renew, or revokes any permit
6issued under this chapter, the applicant or permit holder may not reapply for the
7permit for a period of 6 months after the date of the refusal to issue, refusal to renew,
8or revocation.
SB285-SSA2,27 9Section 27 . 134.65 (title) of the statutes is amended to read:
SB285-SSA2,14,11 10134.65 (title) Cigarette, electronic vaping devices, and tobacco
11products retailer license.
SB285-SSA2,28 12Section 28 . 134.65 (1) of the statutes is renumbered 134.65 (1d) and amended
13to read:
SB285-SSA2,14,1914 134.65 (1d) No person shall in any manner, or upon any pretense, or by any
15device, directly or indirectly sell, expose for sale, possess with intent to sell,
16exchange, barter, dispose of or give away any cigarettes, electronic vaping devices,
17or tobacco products to any person not holding a license as herein provided or a permit
18under ss. 139.30 to 139.41 or 139.79 without first obtaining a license from the clerk
19of the city, village or town wherein such privilege is sought to be exercised.
SB285-SSA2,29 20Section 29 . 134.65 (1a) of the statutes is created to read:
SB285-SSA2,14,2121 134.65 (1a) In this section:
SB285-SSA2,14,2222 (a) “Cigarette” has the meaning given in s. 139.30 (1m).
SB285-SSA2,15,823 (b) “Electronic vaping device” means a device that may be used to deliver any
24aerosolized or vaporized liquid or other substance for inhalation, regardless of
25whether the liquid or other substance contains nicotine, including an e-cigarette,

1e-cigar, e-pipe, vape pen, or e-hookah. “Electronic vaping device” includes a
2component, part, or accessory of the device, and includes a liquid or other substance
3that may be aerosolized or vaporized by such device, regardless of whether the liquid
4or other substance contains nicotine. “Electronic vaping device” does not include a
5battery or battery charger when sold separately. “Electronic vaping device” does not
6include drugs, devices, or combination products authorized for sale by the U.S. food
7and drug administration, as those terms are defined in the Federal Food, Drug, and
8Cosmetic Act.
SB285-SSA2,15,99 (c) “Tobacco products” has the meaning given in s. 139.75 (12).
SB285-SSA2,15,1010 (d) “Vending machine” has the meaning given in s. 139.30 (14).
SB285-SSA2,30 11Section 30. 134.65 (1g) of the statutes is created to read:
SB285-SSA2,15,1412 134.65 (1g) (a) The department of revenue shall create an application form for
13licenses issued under sub. (1d). The form shall require all of the following
14information from an applicant:
SB285-SSA2,15,1615 1. The applicant's history relevant to the applicant's fitness to hold a license
16under sub. (1d).
SB285-SSA2,15,1717 2. The kind of license for which the applicant is applying.
SB285-SSA2,15,1918 3. The premises where cigarettes, electronic vaping devices, or tobacco
19products will be sold or stored.
SB285-SSA2,15,2120 4. If the applicant is a corporation, the identity of the corporate officers and
21agent.
SB285-SSA2,15,2322 5. If the applicant is a limited liability company, the identity of the company
23members or managers and agent.
SB285-SSA2,15,2424 6. The applicant's trade name, if any.
SB285-SSA2,16,3
17. Whether the applicant will sell, exchange, barter, dispose of, or give away
2the cigarettes, electronic vaping devices, or tobacco products over the counter or in
3a vending machine, or both.
SB285-SSA2,16,44 8. Any other information required by the department of revenue.
SB285-SSA2,16,65 (b) The department of revenue shall make the form prepared under this
6subsection available to all cities, villages, and towns.
SB285-SSA2,16,87 (c) An applicant for a license under sub. (1d) shall use the form prepared under
8this subsection.
SB285-SSA2,16,119 (d) An application for a license under sub. (1d) shall be signed by the applicant
10and the applicant shall submit the application to the clerk of the city, village, or town
11where the intended place of sale is located.
SB285-SSA2,16,1512 (e) Within 30 days of any change in any fact set forth in an application for a
13license under sub. (1d), the applicant or licensee shall file a written description of the
14change with the clerk of the city, village, or town where the application was
15submitted.
SB285-SSA2,16,1916 (f) Any person may inspect applications for a license under sub. (1d). The clerk
17of a city, village, or town where such applications are submitted shall retain all
18applications, except that the clerk may destroy any application that is 4 or more
19years old.
SB285-SSA2,31 20Section 31. 134.65 (1m) of the statutes is renumbered 134.65 (1m) (a) (intro.)
21and amended to read:
SB285-SSA2,17,222 134.65 (1m) (a) (intro.) A city, village, or town clerk may not issue a license
23under sub. (1) (1d) unless the applicant specifies in the license application whether
24the applicant will sell, exchange, barter, dispose of, or give away the cigarette or

1tobacco products over the counter or in a vending machine, or both.
meets all of the
2following requirements:
SB285-SSA2,32 3Section 32. 134.65 (1m) (a) 1., 2. and 3. of the statutes are created to read:
SB285-SSA2,17,54 134.65 (1m) (a) 1. Subject to ss. 111.321, 111.322, and 111.335, the applicant
5has not habitually been a law offender or been convicted of a felony unless pardoned.
SB285-SSA2,17,66 2. The applicant has submitted the proof required under s. 77.61 (11).
SB285-SSA2,17,77 3. The applicant has attained the age of 21.
SB285-SSA2,33 8Section 33. 134.65 (1m) (b) of the statutes is created to read:
SB285-SSA2,17,159 134.65 (1m) (b) The requirements under par. (a) apply to all partners of a
10partnership, all members of a limited liability company, all agents of a limited
11liability company or corporation, and all officers of a corporation. Subject to ss.
12111.321, 111.322, and 111.335, if a business entity has been convicted of a crime, the
13entity may not be issued a license under sub. (1d) unless the entity has terminated
14its relationship with the individuals whose actions directly contributed to the
15conviction.
SB285-SSA2,34 16Section 34 . 134.65 (1r) of the statutes is amended to read:
SB285-SSA2,17,2217 134.65 (1r) A city, village, or town clerk may not require an applicant's
18signature on an application for a cigarette, electronic vaping devices, and tobacco
19products retailer license to be notarized. If a city, village, town, or any department
20of this state prepares an application form for a cigarette, electronic vaping devices,
21and tobacco products retailer license, the form may not require an applicant's
22signature on the form to be notarized.
SB285-SSA2,35 23Section 35. 134.65 (2m) of the statutes is created to read:
SB285-SSA2,18,524 134.65 (2m) Annually, no later than July 15, the clerk of a city, village, or town
25issuing licenses under sub. (1d) shall submit to the department of revenue, in a

1manner prescribed by the department, a list of licenses issued by the city, village, or
2town under sub. (1d) during the previous fiscal year. The list shall include the name,
3address, seller's permit number, and trade name of the licensee and the type of
4license held. The department of revenue shall publish this list annually on the
5department's Internet site.
SB285-SSA2,36 6Section 36. 134.65 (3m) of the statutes is created to read:
SB285-SSA2,18,107 134.65 (3m) A person holding a license under sub. (1d) shall enclose the license
8in a frame that has a transparent front that allows the license to be read clearly. The
9licensee shall conspicuously display the license for public inspection at all times in
10the room or place where the activity subject to licensure is carried out.
SB285-SSA2,37 11Section 37 . 134.65 (4) of the statutes is amended to read:
SB285-SSA2,18,1712 134.65 (4) Every licensed retailer shall keep complete and accurate records of
13all purchases and receipts of cigarettes, electronic vaping devices, and tobacco
14products. Such records shall be preserved on the licensed premises for 2 years in such
15a manner as to insure permanency and accessibility for inspection and shall be
16subject to inspection at all reasonable hours by authorized state and local law
17enforcement officials.
SB285-SSA2,38 18Section 38 . 134.65 (5m) of the statutes is amended to read:
SB285-SSA2,18,2119 134.65 (5m) Any person who knowingly provides materially false information
20in an application for a cigarette, electronic vaping devices, and tobacco products
21retailer license under this section may be required to forfeit not more than $1,000.
SB285-SSA2,39 22Section 39 . 134.65 (8) of the statutes is amended to read:
SB285-SSA2,19,323 134.65 (8) The uniform licensing of cigarette , electronic vaping devices, and
24tobacco products retailers is a matter of statewide concern. A city, village, or town
25may adopt an ordinance regulating the issuance, suspension, revocation, or renewal

1of a license under this section only if the ordinance strictly conforms to this section.
2If a city, village, or town has in effect on May 1, 2016, an ordinance that does not
3strictly conform to this section, the ordinance does not apply and may not be enforced.
SB285-SSA2,40 4Section 40. 134.66 (1) (g) of the statutes is amended to read:
SB285-SSA2,19,55 134.66 (1) (g) “Retailer" means any person licensed under s. 134.65 (1) (1d).
SB285-SSA2,41 6Section 41. 139.11 (4) (a) (intro.) of the statutes is amended to read:
SB285-SSA2,19,127 139.11 (4) (a) (intro.) Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2)
8(a) 3. and 3m., relating to confidentiality of income and franchise tax returns, apply
9to any information obtained from any person on a fermented malt beverage tax
10return, report, schedule, exhibit, or other document or from an audit report relating
11to any of those documents, except that the department of revenue shall publish the
12following:
SB285-SSA2,42 13Section 42. 139.38 (6) of the statutes is amended to read:
SB285-SSA2,19,2114 139.38 (6) Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2) (a) 3. and
153m., relating to confidentiality of income and franchise tax returns, apply to any
16information obtained from any person on a cigarette tax return, report, schedule,
17exhibit, or other document or from an audit report pertaining to the return, report,
18schedule, exhibit, or document, except that the department shall publish on its
19Internet site, at least quarterly, a current list of permits issued to distributors and
20jobbers under s. 139.34 and include on the list the name and address of the permit
21holder and the date on which the department issued the permit.
SB285-SSA2,43 22Section 43 . 139.44 (2) of the statutes is amended to read:
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