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.

139.75 (7) “Retail outlet" means each place of business from which tobacco products or vapor products are sold to consumers.

139.75 (8) “Retailer" means any person engaged in the business of selling tobacco products or vapor products to ultimate consumers.

139.75 (9) “Sale" means any transfer, exchange or barter for a consideration. It includes a gift by a person engaged in the business of selling tobacco products or vapor products for advertising or as a means of evading this subchapter or for any other purpose, and it includes solicitation of orders for, and the sale for, future delivery.

139.75 (10) “Storage" means any keeping or retention of tobacco products or vapor products for use or consumption in this state.

139.75 (11) “Subjobber" means any person, other than a manufacturer or distributor, who buys tobacco products or vapor products from a distributor and sells them to persons other than the ultimate consumers.