121.91 (2m) (r) 2. a. For the school year beginning on the first July 1 following the effective date of the reorganization the number of pupils in the previous school year shall be used under pars. (c) (i) 1., (d) (im) 1. and (e) (j) 1. instead of the average of the number of pupils in the 3 previous school years, and for the school year beginning on the 2nd July 1 following the effective date of the reorganization the average of the number of pupils in the 2 previous school years shall be used under pars. (c) (i) 1., (d) (im) 1. and (e) (j) 1. instead of the average of the number of pupils in the 3 previous school years.

121.91 (2m) (r) 2. b. For the school year beginning on the first July 1 following the effective date of the reorganization the average of the number of pupils in the current and the previous school years shall be used under par. (e) 4. pars. (i) 2. and (j) 3. instead of the average of the number of pupils in the current and the 2 preceding school years.

121.91 (2m) (s) 1. (intro.) Notwithstanding pars. (e) to (i) to (j), if territory is detached from a school district to create a new school district under s. 117.105, the revenue limit under this section of the school district from which territory is detached for the school year beginning with the effective date of the reorganization shall be determined as follows except as provided in subs. (3) and (4):

121.91 (2m) (s) 1. b. Add an amount equal to the amount of revenue increase per pupil allowed under this subsection for the previous school year multiplied by the sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal to the result under subd. 1. a., except that in calculating the limit for the 2013-14 school year and the 2014-15 school year, add $75 to the result under subd. 1. a., in calculating the limit for the 2019-20 school year, add $175 to the result under subd. 1. a., and in calculating the limit for the 2020-21 school year, add $179 to the result under subd. 1. a. In the 2015-16 to 2018-19 school year years, the 2021-22 school year, and any school year thereafter, make no adjustment to the result under subd. 1. a.

121.91 (2m) (s) 2. (intro.) If territory is detached from a school district to create a new school district under s. 117.105, the following adjustments to the calculations under pars. (e) to (h) (i) to (j) apply to the school district from which territory is detached for the 2 school years beginning on the July 1 following the effective date of the reorganization:

121.91 (2m) (s) 2. a. For the school year beginning on the first July 1 following the effective date of the reorganization, the number of pupils in the previous school year shall be used under par. (e) pars. (i) 1., (im) 1., and (j) 1. instead of the average of the number of pupils in the 3 previous school years; and for the school year beginning on the 2nd July 1 following the effective date of the reorganization, the average of the number of pupils in the 2 previous school years shall be used under par. (e) pars. (i) 1., (im) 1., and (j) 1. instead of the average of the number of pupils in the 3 previous school years.

121.91 (2m) (s) 2. b. For the school year beginning on the first July 1 following the effective date of the reorganization the average of the number of pupils in the current and the previous school year shall be used under par. (e) 4. pars. (i) 2. and (j) 3. instead of the average of the number of pupils in the current and the 2 preceding school years.

121.91 (2m) (t) 1. (intro.) If 2 or more school districts are consolidated under s. 117.08 or 117.09, except as follows, in the 2013-14 school year and the 2014-15 2019-20 school year, the consolidated school district's revenue limit shall be determined as provided under par. (hm), and (im), in the 2015-16 2020-21 school year, the consolidated school district's revenue limit shall be determined as provided under par. (j), and in each school year thereafter, the consolidated school district's revenue limit shall be determined as provided under par. (i), except as follows:

139.75 (1) “Business" means any trade, occupation, activity or enterprise engaged in for the purpose of selling or distributing tobacco products or vapor products in this state.

139.75 (2) “Consumer" means any person who has title to or possession of tobacco products or vapor products in storage for use or other consumption in this state.

139.75 (4) (a) Any person engaged in the business of selling tobacco products or vapor products in this state who brings, or causes to be brought, into this state from outside the state any tobacco products or vapor products for sale;

(b) Any person who makes, manufactures or fabricates tobacco products or vapor products in this state for sale in this state; or

(c) Any person engaged in the business of selling tobacco products or vapor products outside this state who ships or transports tobacco products to retailers in this state to be sold by those retailers.

139.75 (5) “Manufacturer" means any person who manufactures and sells tobacco products or vapor products.

139.75 (6) “Place of business" means any place where tobacco products or vapor products are sold, manufactured, stored or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane, train or vending machine.