Tax 9.31Tax 9.31 Sales out of Wisconsin. Tax 9.31(1)(1) The excise tax imposed upon the sale of cigarettes within the state does not apply to merchandise which is shipped from within the state to a point outside the state. Manufacturers and distributors need not affix revenue stamps to the original containers of cigarettes that are sold and shipped outside the state. The burden of proof, however, is at all times upon the Wisconsin manufacturer or distributor to show that the merchandise actually went into interstate commerce. Tax 9.31(2)(2) Wisconsin manufacturers and distributors claiming exemption from the excise tax on cigarettes on the grounds that shipments or deliveries were made in interstate commerce shall certify under oath either of the following: Tax 9.31(2)(a)(a) Names and addresses of the persons receiving the shipments or deliveries in the foreign state. Tax 9.31(2)(b)(b) That they are in possession of bills of lading, waybills, freight bills or other evidence of shipment issued by common carriers. Tax 9.36Tax 9.36 Displaying of cigarettes. All cigarette retail outlets in the state of Wisconsin shall display all cigarettes offered for sale at retail in a manner permitting verification that they are stamped cigarettes. Tax 9.36 HistoryHistory: 1-2-56; am. Register, August, 1996, No. 488, eff. 9-1-96. Tax 9.41Tax 9.41 Vending machines. Each vending machine operator shall place on the front of each vending machine operated or controlled by the operator a sticker listing the operator’s name, address and vending machine operator’s permit number as issued by the department, in such a position that it will not become dislodged or detached. The sticker may be placed behind the glass, provided it is completely visible and readable from the front. Tax 9.41 HistoryHistory: 1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75; correction, made under s. 13.93 (2m) (b) 5., Stats., Register, October, 1995, No. 478; am. Register, August, 1996, No. 488, eff. 9-1-96. Tax 9.46Tax 9.46 Purchases by the retailer. Tax 9.46(1)(1) No firm, person or corporation engaged in the retail sale of cigarettes may purchase cigarettes except from a manufacturer, distributor or jobber who holds a permit from the department. Tax 9.46(2)(2) All retailers selling cigarettes shall retain invoices covering all purchases of cigarettes. The invoices shall be retained on the licensed premises in groups covering a period of one month each, and shall be available for inspection at all reasonable times by any representative of the department. Tax 9.47Tax 9.47 Invoicing of sales, including exchanges of cigarettes. Tax 9.47(1)(1) A true and correct invoice shall accompany the cigarettes at the time of any sale, including exchanges, between permittees or between permittees and retailers. Permittees include cigarette sellers, distributors, jobbers, vending machine operators or multiple retailers. A true and correct invoice shall contain the following information: Tax 9.47(1)(a)(a) Names and business addresses of both parties as shown on the permit or license of each. Tax 9.47(1)(c)(c) Number of packs or cartons of cigarettes by brand and pack. Tax 9.47(1)(d)(d) Unit price per pack or carton. The unit price of the cigarettes alone may be shown with the Wisconsin cigarette tax stated as a separate item. Tax 9.47(1)(e)(e) Signature of the person receiving the cigarettes. In an exchange, both parties shall sign the invoice. Tax 9.47(2)(2) When a seller, acting as a representative of a cigarette manufacturer, exchanges fresh cigarettes for dried or damaged cigarettes, the seller shall accept and receive only dried or damaged cigarettes of the brands manufactured by the seller’s employer and shall prepare and deliver with the fresh cigarettes a true and correct invoice as set forth in sub. (1). Tax 9.47(3)(3) When a seller, acting as a representative of a cigarette manufacturer, or when a permittee returns dried or damaged cigarettes to a distributor for return to the manufacturer and receives fresh cigarettes in exchange, the seller or permittee shall prepare a true and correct invoice as set forth in sub. (1). Each carton of dried or damaged cigarettes shall contain only cigarettes of one brand and pack. The distributor shall verify that all of the cigarettes are stamped cigarettes. Tax 9.47(4)(4) A clearly legible copy of all invoices evidencing a sale or exchange of cigarettes shall be retained by each of the parties to the transaction for a period of 5 years from the date of the invoice, in groups covering a period of one month each.