Tax 9.69(3)(b)3.3. For each manufacturer listed pursuant to subd. 1., a listing of all brands of cigarettes sold and the number of Wisconsin state cigarette excise tax stamps affixed to cigarette packages with respect to each brand. Tax 9.69(3)(b)4.4. For each brand of cigarettes listed for each manufacturer pursuant to subd. 3., the following additional information, if known: Tax 9.69(3)(b)4.b.b. The name of the person or entity first responsible for the cigarettes being designated or identified for sale in the United States. Tax 9.69(3)(b)5.5. For each sale of “roll-your-own” cigarette tobacco listed for each manufacturer pursuant to subd. 2., the following additional information, if known: Tax 9.69(3)(b)5.a.a. The name of the manufacturer of the “roll-your-own” cigarette tobacco. Tax 9.69(3)(b)5.b.b. The name of the person or entity first responsible for the “roll-your-own” cigarette tobacco being designated or identified for sale in the United States, by brand. Tax 9.69(3)(b)6.6. Any other information the department may deem necessary to administer the provisions of this section. Tax 9.69(4)(a)(a) Every tobacco product manufacturer that is not a participating manufacturer under the master settlement agreement shall by April 15 of each year certify to the department and to the attorney general that the amounts required under s. 995.10 (2) (b), Stats., have been placed into a qualified escrow fund that is designated for Wisconsin judgments or release payments. Tax 9.69(4)(b)(b) The certification required under par. (a) shall include all of the following: Tax 9.69(4)(b)1.1. The name of the qualified financial institution where the escrow fund is maintained. Tax 9.69(4)(b)2.2. The amount of funds placed into the escrow fund since the last reporting period, based on Wisconsin sales. Tax 9.69(4)(b)3.3. The amounts, if any, paid out of the escrow fund in judgments or release payments and the purpose of the disbursements. Tax 9.69(4)(b)5.5. A copy of the escrow fund balance statement as of March 31 of each year. Tax 9.69(5)(5) Recordkeeping requirements. Every tobacco product manufacturer required to file a schedule under sub. (3) shall maintain complete and accurate records to support the information reported on the required schedule. These records shall be maintained for a period of 5 years from the date of sale into Wisconsin and shall include all of the following: Tax 9.69(5)(a)(a) Purchase records indicating the tobacco product manufacturer of the cigarettes, the date of purchase and the number of cigarettes by brand or amount of “roll-your-own” cigarette tobacco purchased, by brand. Tax 9.69(5)(b)(b) Sales records indicating to whom the sale was made, the tobacco product manufacturer of the cigarettes, the date of sale and the number of cigarettes by brand or amount of “roll-your-own” cigarette tobacco sold. Tax 9.69(5)(c)(c) The number of Wisconsin cigarette tax stamps placed on packages of cigarettes for sale in the state of Wisconsin. Tax 9.69(5)(d)(d) Any additional records deemed necessary by the secretary. Tax 9.69(6)(6) Remedies for noncompliance. The failure of a tobacco product manufacturer to either become a participating manufacturer under the terms of the master settlement agreement or place funds into a qualified escrow fund, as provided in s. 995.10 (2) (b) 1., Stats., shall be subject to civil action and penalties under s. 995.10 (2) (b) 3., Stats. Tax 9.69 HistoryHistory: Emerg. cr., eff. 8-17-00; cr. Register, December, 2000, No. 540, eff. 1-1-01; corrections in (2) (a) to (e), (4) (a) and (6) made under s. 13.93 (2m) (b) 7., Stats., Register September 2006 No. 609; CR 17-019: am. (5) (intro.), Register June 2018 No. 750 eff. 7-1-18. Tax 9.70Tax 9.70 Cigarette, tobacco, and vapor products tax bad debt deductions. Tax 9.70(1)(1) Purpose. This section clarifies when and how a person who pays cigarette taxes or a distributor who pays tobacco and vapor taxes may claim a deduction under ss. 139.362 and 139.801, Stats., for cigarette, tobacco, and vapor products tax attributable to bad debt.