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. Tax 9.47 HistoryHistory: Cr. Register, November, 1971, No. 191, eff. 12-1-71; correction in (2) and (3) made under s. 13.93 (2m) (b) 5., Stats., Register, February, 1994, No. 458; correction in (1) (intro.) made under s. 13.93 (2m) (b) 5., Stats., Register, October, 1995, No. 478; am. (1) (intro.), (d), (e), (3) and (4), Register, August, 1996, No. 488, eff. 9-1-96; CR 13-013: am. (4) Register August 2013 No. 692, eff. 9-1-13. Tax 9.51(1)(1) Cigarettes shipped into this state by manufacturers to their representatives, including advertising agencies and airlines, for the purpose of free samples shall be accompanied by a memo invoice stating brands and number of cigarettes. The memos shall be retained by the representative for the statutory period of 5 years. Tax 9.51(2)(2) Manufacturers may ship free sample cigarettes in quantities of 400 or fewer to consumers, such as employees or stockholders. Tax 9.51(3)(3) All sample cigarettes described in subs. (1) and (2) shall bear the legend: “Applicable state tax paid. Not for resale.” The cigarettes are subject to Wisconsin cigarette use tax. The tax paid by the manufacturer shipping or causing the cigarettes to be shipped into this state shall be remitted no later than the 15th day of the month following the shipment. Along with the applicable tax remitted each manufacturer shall submit a list of persons to whom cigarettes were shipped indicating the amount of cigarettes shipped to each person. Tax 9.56Tax 9.56 Branch offices. Separate sets of records are required for each branch or place at which a wholesale cigarette business is operated.