AB1125,48
10Section
48. 139.82 (2) of the statutes is amended to read:
AB1125,15,1611
139.82
(2) (a) Except as provided in par. (b), every permittee shall render a true
12and correct invoice of every sale of tobacco products and
vapor products electronic
13smoking devices at wholesale and shall on or before the 15th day of each calendar
14month file a verified report of all tobacco products and
vapor products electronic
15smoking devices purchased, sold, received, warehoused or withdrawn during the
16preceding calendar month.
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(b) The department may allow any subjobber permittee who does not sell
18tobacco products or
vapor products electronic smoking devices, except for those on
19which the tax under this subchapter is paid, to file a quarterly report. The quarterly
20report shall be filed on or before the 15th day of the next month following the close
21of each calendar quarter. The report shall specify the value of tobacco products and
22vapor products electronic smoking devices purchased and sold during the preceding
23calendar quarter.
AB1125,49
24Section
49. 139.82 (8) of the statutes is amended to read:
AB1125,16,4
1139.82
(8) Each distributor shall collect and remit the excise tax imposed by
2s. 139.76 on tobacco products and
vapor products
electronic smoking devices not
3exempt from tax under s. 139.76 (2), with the reports required to be filed under this
4section.
AB1125,50
5Section 50
.
Nonstatutory provisions.
AB1125,16,106
(1)
Electronic smoking devices enforcement. The authorized FTE positions
7for the department of revenue are increased by 2.0 GPR positions on January 1, 2022,
8to be funded from the appropriation under s. 20.566 (1) (am), for the purpose of
9administering and enforcing the taxes imposed on the sale of electronic smoking
10devices.
AB1125,16,2012
(1)
Investigators; retail sales. In the schedule under s. 20.005 (3) for the
13appropriation to the department of health services under s. 20.435 (1) (a), the dollar
14amount for fiscal year 2022-23 is increased by $164,800 to increase the authorized
15FTE positions for the department by 2.0 GPR positions to conduct investigations of
16retail sales of cigarettes, electronic smoking devices, and tobacco products. In the
17schedule under s. 20.005 (3) for the appropriation to the department of health
18services under s. 20.435 (1) (a), the dollar amount for fiscal year 2022-23 is increased
19by $40,000 to provide supplies and services for the positions authorized under this
20subsection.
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(2)
Local investigations of retail sales. In the schedule under s. 20.005 (3)
22for the appropriation to the department of health services under s. 20.435 (1) (a), the
23dollar amount for fiscal year 2022-23 is increased by $357,500 to support local
24investigations of places where cigarettes, nicotine products, or tobacco products are
25sold under s. 254.916.
AB1125,17,6
1(3)
Special education aid. In the schedule under s. 20.005 (3) for the
2appropriation to the department of public instruction under s. 20.255 (2) (b), the
3dollar amount for fiscal year 2021-22 is increased by $130,000 to increase funding
4for aids for special education under s. 115.88 and the dollar amount for fiscal year
52022-23 is increased by $510,000 to increase funding for aids for special education
6under s. 115.88.
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(4)
UW System. In the schedule under s. 20.005 (3) for the appropriation to the
8Board of Regents of the University of Wisconsin System under s. 20.285 (1) (a), the
9dollar amount for fiscal year 2021-22 is increased by $24,000 for the purpose for
10which the appropriation is made and the dollar amount for fiscal year 2022-23 is
11increased by $96,000 for the purpose for which the appropriation is made.
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(5)
State aids for technical colleges. In the schedule under s. 20.005 (3) for
13the appropriation to the technical college system board under s. 20.292 (1) (d), the
14dollar amount for fiscal year 2021-22 is increased by $6,000 and the dollar amount
15for fiscal year 2022-23 is increased by $24,000 for the purpose for which the
16appropriation is made.
AB1125,17,1818
(1)
This act takes effect on the 90th day after the day of publication.