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164. Human growth and development
; and.
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175. Other related health and safety topics
as determined by the department.
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18(b) Participation in the human growth and development topic of the curricula
19described in par. (a) shall be entirely voluntary. The department may not require a
20school board to use a specific human growth and development curriculum.
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21Section
57. Subchapter IV of chapter 139 [precedes 139.97] of the statutes is
22created to read:
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marijuana tax and regulation
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1139.97 Definitions. In this subchapter:
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2(1) “Department" means the department of revenue.
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3(2) “Lot" means a definite quantity of marijuana or usable marijuana identified
4by a lot number, every portion or package of which is consistent with the factors that
5appear in the labeling.
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6(3) “Lot number" means a number that specifies the person who holds a valid
7permit under this subchapter and the harvesting or processing date for each lot.
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8(4) “Marijuana" has the meaning given in s. 961.70 (2).
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9(5) “Marijuana distributor” means a person in this state who purchases or
10receives usable marijuana from a marijuana processor and who sells or otherwise
11transfers the usable marijuana to a marijuana retailer for the purpose of resale to
12consumers.
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13(6) “Marijuana processor" means a person in this state who processes
14marijuana into usable marijuana, packages and labels usable marijuana for sale in
15retail outlets, and sells at wholesale or otherwise transfers usable marijuana to
16marijuana distributors.
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17(7) “Marijuana producer" means a person in this state who produces marijuana
18and sells it at wholesale or otherwise transfers it to marijuana processors.
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19(8) “Marijuana retailer" means a person in this state that sells usable
20marijuana at a retail outlet.
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21(9) “Microbusiness” means a marijuana producer that produces marijuana in
22one area that is less than 10,000 square feet and who also operates as any 2 of the
23following:
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(a) A marijuana processor.
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(b) A marijuana distributor.
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1(c) A marijuana retailer.
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2(10) “Permittee" means a marijuana producer, marijuana processor, marijuana
3distributor, marijuana retailer, or microbusiness that is issued a permit under s.
4139.972.
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5(11) “Retail outlet" means a location for the retail sale of usable marijuana.
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6(12) “Sales price" has the meaning given in s. 77.51 (15b).
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7(13) “Usable marijuana" means marijuana that has been processed for human
8consumption and includes dried marijuana flowers, marijuana-infused products,
9and marijuana edibles.
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10139.971 Marijuana tax. (1) (a) An excise tax is imposed on a marijuana
11producer at the rate of 15 percent of the sales price on each wholesale sale or transfer
12in this state of marijuana to a marijuana processor. This paragraph applies to a
13microbusiness that transfers marijuana to a processing operation within the
14microbusiness.
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(b) An excise tax is imposed on a marijuana retailer at the rate of 10 percent
16of the sales price on each retail sale in this state of usable marijuana, except that the
17tax does not apply to sales of usable marijuana to an individual who holds a valid tax
18exemption certificate issued under s. 73.17 (4).
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19(2) Each person liable for the taxes imposed under sub. (1) shall pay the taxes
20to the department no later than the 15th day of the month following the month in
21which the person's tax liability is incurred and shall include with the payment a
22return on a form prescribed by the department.
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23(3) For purposes of this section, a marijuana producer may not sell marijuana
24directly to a marijuana distributor or marijuana retailer, and a marijuana retailer
25may purchase usable marijuana for resale only from a marijuana distributor. This
1subsection does not apply to a microbusiness that transfers marijuana or usable
2marijuana to another operation with the microbusiness.
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3139.972 Permits required. (1) (a) No person may operate in this state as a
4marijuana producer, marijuana processor, marijuana distributor, marijuana
5retailer, or microbusiness without first filing an application for and obtaining the
6proper permit from the department to perform such operations. In addition, no
7person may operate in this state as a marijuana producer or marijuana processor
8without first filing an application for and obtaining the proper permit under s. 94.56.