Tax 9.19 HistoryHistory: 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 9.21Tax 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 9.22(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 HistoryHistory: 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 9.26Tax 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 HistoryHistory: 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 9.31Tax 9.31 Sales out of Wisconsin. Tax 9.31(1)(1) The excise tax imposed upon the sale of cigarettes within the state does not apply to merchandise which is shipped from within the state to a point outside the state. Manufacturers and distributors need not affix revenue stamps to the original containers of cigarettes that are sold and shipped outside the state. The burden of proof, however, is at all times upon the Wisconsin manufacturer or distributor to show that the merchandise actually went into interstate commerce. Tax 9.31(2)(2) Wisconsin manufacturers and distributors claiming exemption from the excise tax on cigarettes on the grounds that shipments or deliveries were made in interstate commerce shall certify under oath either of the following: Tax 9.31(2)(a)(a) Names and addresses of the persons receiving the shipments or deliveries in the foreign state. Tax 9.31(2)(b)(b) That they are in possession of bills of lading, waybills, freight bills or other evidence of shipment issued by common carriers. Tax 9.36Tax 9.36 Displaying of cigarettes. All cigarette retail outlets in the state of Wisconsin shall display all cigarettes offered for sale at retail in a manner permitting verification that they are stamped cigarettes. Tax 9.36 HistoryHistory: 1-2-56; am. Register, August, 1996, No. 488, eff. 9-1-96.