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.

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 9.31 Note Note: Section Tax 9.31 interprets s. 139.31 (3), Stats.

Tax 9.31 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.

Tax 9.36 Tax 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 Note Note: Section Tax 9.36 interprets ss. 139.32 (1) and 139.39, Stats.

Tax 9.36 History History: 1-2-56; am. Register, August, 1996, No. 488, eff. 9-1-96.

Tax 9.41 Tax 9.41 Vending machines. Each vending machine operator shall place on the front of each vending machine operated or controlled by the operator a sticker listing the operator’s name, address and vending machine operator’s permit number as issued by the department, in such a position that it will not become dislodged or detached. The sticker may be placed behind the glass, provided it is completely visible and readable from the front.

Tax 9.41 Note Note: Section Tax 9.41 interprets s. 139.32 (1) and (2), Stats.

Tax 9.41 History History: 1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75; correction, made under s. 13.93 (2m) (b) 5., Stats., Register, October, 1995, No. 478; am. Register, August, 1996, No. 488, eff. 9-1-96.

Tax 9.46 Tax 9.46 Purchases by the retailer.

Tax 9.46(1) (1) No firm, person or corporation engaged in the retail sale of cigarettes may purchase cigarettes except from a manufacturer, distributor or jobber who holds a permit from the department.

Tax 9.46(2) (2) All retailers selling cigarettes shall retain invoices covering all purchases of cigarettes. The invoices shall be retained on the licensed premises in groups covering a period of one month each, and shall be available for inspection at all reasonable times by any representative of the department.

Tax 9.46 Note Note: Section Tax 9.46 interprets ss. 139.34 and 139.38, Stats.

Tax 9.46 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.

Tax 9.47 Tax 9.47 Invoicing of sales, including exchanges of cigarettes.

Tax 9.47(1) (1) A true and correct invoice shall accompany the cigarettes at the time of any sale, including exchanges, between permittees or between permittees and retailers. Permittees include cigarette sellers, distributors, jobbers, vending machine operators or multiple retailers. A true and correct invoice shall contain the following information:

Tax 9.47(1)(a) (a) Names and business addresses of both parties as shown on the permit or license of each.

Tax 9.47(1)(b) (b) Date of sale or exchange.

Tax 9.47(1)(c) (c) Number of packs or cartons of cigarettes by brand and pack.

Tax 9.47(1)(d) (d) Unit price per pack or carton. The unit price of the cigarettes alone may be shown with the Wisconsin cigarette tax stated as a separate item.

Tax 9.47(1)(e) (e) Signature of the person receiving the cigarettes. In an exchange, both parties shall sign the invoice.