Tax 9.11 Tax 9.11 Refunds.

Tax 9.11(1) (1) A refund shall be granted to any cigarette distributor for stamps which were applied to packages of cigarettes when the distributor supplies documentation to the department that the packages of cigarettes to which stamps have been affixed were damaged or otherwise unsalable and have been returned to the manufacturer. A distributor who has possession of unsalable cigarettes may ship the cigarettes to the manufacturer and make application for refund. The distributor shall make application for refund on a form to be furnished by the department. The application for refund shall be accompanied by a copy of the signed bill of lading for the shipment. A copy of the credit memo for each shipment from the manufacturer shall be forwarded to the department prior to processing the refund. The department also requires an affidavit from the manufacturer attesting to the number of cigarettes received in each shipment.

Tax 9.11(2) (2) A refund shall be granted on all stamps unfit for use or otherwise unused and returned to the department by duly authorized permittees, providing the sale of the stamps can be verified by the department.

Tax 9.11 Note Note: Section Tax 9.11 interprets s. 139.36, Stats.

Tax 9.11 History History: 1-2-56; r. cr. Register, November, 1971, No. 191, eff. 12-1-71; correction in (1) made under s. 13.93 (2m) (b) 5., Stats., Register, October, 1995, No. 478; am. (1) and (2), r. (3), Register, August, 1996, No. 488, eff. 9-1-96.

Tax 9.19 Tax 9.19 Stamp application machines and stamps.

Tax 9.19(2) (2) The use of stamps and any machines or devices for their application by any distributor shall be subject to the approval of the secretary of revenue and the approval may be withdrawn at any time at the discretion of the secretary of revenue.

Tax 9.19(3) (3) To be properly stamped the full revenue stamp and at least 50% of the surrounding “field” shall be clearly visible in a proper position on the cigarette package.

Tax 9.19(4) (4) To be considered properly stamped an identifying code number shall also be clearly affixed to the cigarette package by the distributor or in a method approved by the secretary of revenue.

Tax 9.19 Note Note: Section Tax 9.19 interprets ss. 139.32 (2) and (3) and 139.34 (7), Stats.

Tax 9.19 History History: Cr. Register, February, 1967, No. 134, eff. 3-1-67; am. Register, June, 1975, No. 234, eff. 7-1-75; am. Register, August, 1996, No. 488, eff. 9-1-96; CR 13-013: am. (title), r. (1), am. (2) Register August 2013 No. 692, eff. 9-1-13.

Tax 9.21 Tax 9.21 Shipments to retailers.

Tax 9.21(1) (1) Out-of-state permittees shipping cigarettes to Wisconsin retailers shall, prior to the entry of the cigarettes into this state, have affixed to the cigarette containers the proper Wisconsin revenue stamps.

Tax 9.21(2) (2) Wisconsin retailers purchasing cigarettes from outside the state shall purchase them only from out-of-state manufacturers and distributors who hold permits issued to them by the department.

Tax 9.21(3) (3) All out-of-state manufacturers may ship cigarettes either stamped or unstamped directly to any Wisconsin manufacturers or distributors who hold the proper permit issued by the department.

Tax 9.21 Note Note: Section Tax 9.21 interprets ss. 139.31, 139.32 (1) and 139.34, Stats.

Tax 9.21 History History: 1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75; am. Register, August, 1996, No. 488, eff. 9-1-96; CR 13-013: am. (3) Register August 2013 No. 692, eff. 9-1-13.

Tax 9.22 Tax 9.22 Drop shipments.

Tax 9.22(1) (1) Drop shipments are prohibited to retailers unless the proper tax stamps are affixed to the cigarette containers prior to sale and delivery.

Tax 9.22(2) (2) All consignors of cigarettes, on drop shipments, shall furnish a memo invoice to the distributor or the retailer receiving the merchandise directly, as well as an invoice to the distributor through whom the billing is serviced.

Tax 9.22(3) (3) The consignors shall list on their regular schedule CT-107 the name of the consignee actually receiving the merchandise, as well as the name of the distributor through whom it is billed.

Tax 9.22 Note Note: Section Tax 9.22 interprets ss. 139.32 (1) and 139.38, Stats.

Tax 9.22 History History: 1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75; am. (3), Register, December, 1977, No. 264, eff. 1-1-78; am. (1) to (3), r. (4), Register, August, 1996, No. 488, eff. 9-1-96.

Tax 9.26 Tax 9.26 Trade or transfer of unstamped cigarettes.

Tax 9.26(2) (2) No manufacturer or distributor may receive unstamped cigarettes from a retailer for stamping purposes.

Tax 9.26(3) (3) No unstamped cigarettes may be transferred from one permittee to another for any reason whatsoever, except for interstate commerce. All cigarettes sold by one permittee to another for the purpose of interstate commerce shall have a label affixed to each case stating “For Interstate Commerce Only.” The label shall be 2 inches by 5 inches in size. This merchandise shall be used for interstate commerce and may not be diverted in any manner for intrastate sale.

Tax 9.26 Note Note: Section Tax 9.26 interprets s. 139.32 (1), Stats.

Tax 9.26 History History: 1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75; correction in (1) made under s. 13.93 (2m) (b) 5., Stats., Register, October, 1995, No. 478; am. Register, August, 1996, No. 488, eff. 9-1-96; CR 13-013: r. (1) Register August 2013 No. 692, eff. 9-1-13.

Tax 9.31 Tax 9.31 Sales out of Wisconsin.