January 4, 2024 - Introduced by Representatives Swearingen, Green, C. Anderson, Baldeh, Dallman, Myers, Ohnstad, Sinicki, Subeck and Steffen, cosponsored by Senators Feyen, Ballweg and Wanggaard. Referred to Committee on Jobs, Economy and Small Business Development.
AB910,,22An Act to renumber 139.75 (1); to amend 139.76 (1); and to create 139.75 (1d), 139.75 (1p), 139.75 (5u), 139.75 (6c), 139.75 (6g), 139.75 (9w), 139.76 (1e), 139.775, 139.795 and 139.815 of the statutes; relating to: remote sellers of cigars and pipe tobacco. AB910,,33Analysis by the Legislative Reference Bureau This bill prohibits a person from making remote retail sales of cigars or pipe tobacco unless the person obtains a remote retail seller permit from the Department of Revenue; uses an independent, third-party age verification service to determine whether prospective buyers are 21 years of age; and satisfies certain other requirements specified in the bill, including, in certain circumstances, collection of the state sales and use tax. Under the bill, a “remote retail sale” of cigars or pipe tobacco is a sale for which a consumer submits an order while not in the physical presence of the seller or for which a consumer is not in the physical presence of the seller when obtaining possession of the cigars or pipe tobacco. The bill also requires a person to obtain a remote retail seller permit from DOR for each place of business at which the person engages in the business of a remote retail seller. Remote retail sellers must file a report and certain other forms specified in the bill with DOR each month, and must pay to DOR the tobacco products tax incurred by the deadline for filing those materials. The bill also specifies requirements regarding the calculation of the tobacco products tax imposed on remote retail sales of cigars and pipe tobacco.
Under current law, a person who brings or causes to be brought into the state tobacco products for the purpose of selling the tobacco products is a tobacco products distributor and must obtain a permit from DOR to engage in that business. Current law requires distributors to file monthly returns with DOR, and must pay to DOR the tobacco products tax incurred by the deadline for filing those returns.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
AB910,,44The people of the state of Wisconsin, represented in senate and assembly, do enact as follows: AB910,15Section 1. 139.75 (1) of the statutes is renumbered 139.75 (1h).