AB50,1087,9 139.76 (1p) An excise tax is imposed upon the sale, offering or exposing for sale, possession with intent to sell, or removal for consumption or sale or other disposition for any purpose of cigars, not including little cigars, and pipe tobacco by any person engaged as a distributor or remote retail seller of them at the rate of 71 percent of the actual cost to the distributor or remote retail seller. The tax imposed under this subsection on cigars, except little cigars, shall not exceed an amount equal to 50 cents for each cigar. The tax attaches at the time the cigars or pipe tobacco are received by the distributor in this state, except that for cigars and pipe tobacco sold by a remote retail seller, the tax attaches at the time the remote retail seller makes a remote retail sale of cigars or pipe tobacco to a consumer. The tax shall be passed on to the ultimate consumer of the cigars and pipe tobacco. All cigars, not including little cigars, and pipe tobacco received in this state for sale or distribution within this state, except tobacco products actually sold as provided in sub. (2), shall be subject to such tax.

AB50,2173 Section 2173. 139.76 (1t) of the statutes is created to read:

AB50,1088,2 139.76 (1t) An excise tax is imposed upon the sale, offering or exposing for sale, possession with intent to sell, or removal for consumption or sale or other disposition for any purpose of little cigars by any person engaged as a distributor or remote retail seller of them at the rate of 126 mills on each little cigar, regardless of weight. The tax attaches at the time the little cigars are received by the distributor in this state, except that for little cigars sold by a remote retail seller, the tax attaches at the time the remote retail seller makes a remote retail sale of little cigars to a consumer. The tax shall be passed on to the ultimate consumer of the little cigars. All little cigars received in this state for sale or distribution within this state, except those actually sold as provided in sub. (2), shall be subject to such tax. To evidence payment of the tax imposed under this subsection on little cigars, the department shall provide stamps. A person who has paid the tax shall affix stamps of the proper denomination to each package in which little cigars are packed, prior to the first sale within this state. Section 139.32, as it applies to the tax under s. 139.31, applies to the tax imposed under this subsection on little cigars.

AB50,2174 Section 2174. 139.77 (1) of the statutes is amended to read:

AB50,1088,13 139.77 (1) On or before the 15th day of each month, every distributor with a place of business in this state shall file a return showing the quantity, including milliliters in the case of a vapor product, and taxable price of each tobacco product or vapor product brought, or caused to be brought, into this state for sale; or made, manufactured or fabricated in this state for sale in this state, during the preceding month. Every distributor outside this state shall file a return showing the quantity, including milliliters in the case of a vapor product, and taxable price of each tobacco product or vapor product shipped or transported to retailers in this state to be sold by those retailers during the preceding month. At the time that the return is filed, the distributor shall pay the tax.

AB50,2175 Section 2175. 139.78 (1) of the statutes is amended to read:

AB50,1088,24 139.78 (1) Except as provided in sub. subs. (1p) and (1t), a tax is imposed upon the use or storage by consumers of tobacco products in this state at the rate, for tobacco products, not including moist snuff, vapor products, cigars, little cigars, and pipe tobacco, of 71 percent of the cost of the tobacco products and, for moist snuff, at the rate of 100 percent of the manufacturer’s established list price to distributors without diminution by volume or other discounts on domestic products. The tax imposed under this subsection on cigars, except little cigars, shall not exceed an amount equal to 50 cents for each cigar. The tax does not apply if the tax imposed by s. 139.76 (1) on the tobacco products has been paid or if the tobacco products are exempt from the tobacco products tax under s. 139.76 (2).

AB50,2176 Section 2176. 139.78 (1m) of the statutes is amended to read:

AB50,1089,9 139.78 (1m) A tax is imposed upon the use or storage by consumers of vapor products in this state at the rate of 5 cents per milliliter of the liquid or other substance based on the volume as listed by the manufacturer and at a proportionate rate for any other quantity or fractional part thereof 71 percent of the manufacturer’s established list price to distributors without diminution by volume or other discounts on domestic products. The tax does not apply if the tax imposed by s. 139.76 (1m) on the vapor products has been paid or if the vapor products are exempt from the vapor products tax under s. 139.76 (2).

AB50,2177 Section 2177. 139.78 (1p) of the statutes is amended to read:

AB50,1089,15 139.78 (1p) A tax is imposed upon the use or storage by consumers of cigars, not including little cigars, and pipe tobacco in this state at the rate and basis under s. 139.76 (1p). The tax does not apply if the tax imposed by s. 139.76 (1p) on the cigars or pipe tobacco has been paid or if the cigars or pipe tobacco are exempt from the tax under s. 139.76 (2).

AB50,2178 Section 2178. 139.78 (1t) of the statutes is created to read:

AB50,1089,21 139.78 (1t) A tax is imposed and levied upon the use or storage of little cigars in this state by any person for any purpose. The tax is levied and shall be collected at the same rate as provided for in s. 139.76 (1t). The tax under this subsection does not apply if the tax imposed by s. 139.76 (1t) has been paid or if the little cigars are exempt from tax under s. 139.76 (2).

AB50,2179 Section 2179. 139.83 of the statutes is renumbered 139.83 (1).

AB50,2180 Section 2180. 139.83 (2) of the statutes is created to read:

AB50,1090,3 139.83 (2) Sections 139.315, 139.32, 139.321, 139.322, 139.34, 139.35, 139.36, 139.362, 139.363, 139.38, 139.395, 139.41, 139.42, 139.43, and 139.44 (8), as they apply to the taxes under subch. II, apply to the administration and enforcement of this subchapter for little cigars.

AB50,2181 Section 2181. Subchapter IV of chapter 139 [precedes 139.97] of the statutes is created to read:

AB50,1090,6 CHAPTER 139

AB50,1090,7 SUBCHAPTER IV

AB50,1090,8 MARIJUANA TAX AND REGULATION

AB50,1090,9 139.97 Definitions. In this subchapter:

AB50,1090,10 (1) “Department” means the department of revenue.

AB50,1090,13 (2) “Lot” means a definite quantity of marijuana or usable marijuana identified by a lot number, every portion or package of which is consistent with the factors that appear in the labeling.

AB50,1090,15 (3) “Lot number” means a number that specifies the person that holds a valid permit under this subchapter and the harvesting or processing date for each lot.

AB50,1090,16 (4) “Marijuana” has the meaning given in s. 961.70 (2).

AB50,1090,20 (5) “Marijuana distributor” means a person in this state that purchases or receives usable marijuana from a marijuana processor and that sells or otherwise transfers the usable marijuana to a marijuana retailer for the purpose of resale to consumers.

AB50,1091,2 (6) “Marijuana processor” means a person in this state that processes marijuana into usable marijuana, packages and labels usable marijuana for sale in retail outlets, and sells at wholesale or otherwise transfers usable marijuana to marijuana distributors.

AB50,1091,5 (7) “Marijuana producer” means a person in this state that produces marijuana and sells it at wholesale or otherwise transfers it to marijuana processors.

AB50,1091,7 (8) “Marijuana retailer” means a person in this state that sells usable marijuana at a retail outlet.