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.

Tax 9.47(2)(2) When a seller, acting as a representative of a cigarette manufacturer, exchanges fresh cigarettes for dried or damaged cigarettes, the seller shall accept and receive only dried or damaged cigarettes of the brands manufactured by the seller’s employer and shall prepare and deliver with the fresh cigarettes a true and correct invoice as set forth in sub. (1).

Tax 9.47(3)(3) When a seller, acting as a representative of a cigarette manufacturer, or when a permittee returns dried or damaged cigarettes to a distributor for return to the manufacturer and receives fresh cigarettes in exchange, the seller or permittee shall prepare a true and correct invoice as set forth in sub. (1). Each carton of dried or damaged cigarettes shall contain only cigarettes of one brand and pack. The distributor shall verify that all of the cigarettes are stamped cigarettes.

Tax 9.47(4)(4) A clearly legible copy of all invoices evidencing a sale or exchange of cigarettes shall be retained by each of the parties to the transaction for a period of 5 years from the date of the invoice, in groups covering a period of one month each.

Tax 9.47 HistoryHistory: Cr. Register, November, 1971, No. 191, eff. 12-1-71; correction in (2) and (3) made under s. 13.93 (2m) (b) 5., Stats., Register, February, 1994, No. 458; correction in (1) (intro.) made under s. 13.93 (2m) (b) 5., Stats., Register, October, 1995, No. 478; am. (1) (intro.), (d), (e), (3) and (4), Register, August, 1996, No. 488, eff. 9-1-96; CR 13-013: am. (4) Register August 2013 No. 692, eff. 9-1-13.

Tax 9.51(1)(1) Cigarettes shipped into this state by manufacturers to their representatives, including advertising agencies and airlines, for the purpose of free samples shall be accompanied by a memo invoice stating brands and number of cigarettes. The memos shall be retained by the representative for the statutory period of 5 years.

Tax 9.51(2)(2) Manufacturers may ship free sample cigarettes in quantities of 400 or fewer to consumers, such as employees or stockholders.

Tax 9.51(3)(3) All sample cigarettes described in subs. (1) and (2) shall bear the legend: “Applicable state tax paid. Not for resale.” The cigarettes are subject to Wisconsin cigarette use tax. The tax paid by the manufacturer shipping or causing the cigarettes to be shipped into this state shall be remitted no later than the 15th day of the month following the shipment. Along with the applicable tax remitted each manufacturer shall submit a list of persons to whom cigarettes were shipped indicating the amount of cigarettes shipped to each person.

Tax 9.56Tax 9.56 Branch offices. Separate sets of records are required for each branch or place at which a wholesale cigarette business is operated.

Tax 9.61Tax 9.61 Warehousing of cigarettes. Out-of-state persons, firms or corporations having permits to engage in the sale of cigarettes in the state of Wisconsin may warehouse either stamped or unstamped merchandise in properly licensed warehouses located in the state of Wisconsin. No out-of-state person, firm or corporation may affix stamps to merchandise while it is stored in the licensed warehouse.

Tax 9.67(1)(1) Payment for cigarette tax stamps. Under s. 139.32 (6), Stats., manufacturers and distributors having obtained a permit from the secretary of revenue may purchase cigarette tax stamps on credit. The credit extended by the department for any cigarette tax stamp purchase shall become due and payable upon the earlier of:

Tax 9.67(1)(b)(b) Fifteen days after the close of the month in which the indicia were received by the manufacturer or distributor.

Tax 9.67(2)(2) Investigation. The department may investigate the financial stability of the applicant and may deny credit to any permittee when there is any question of ability to pay as required in this section.

Tax 9.67(3)(3) Revocation of privilege. The privilege granted to any manufacturer or distributor of making cigarette tax stamp purchases on credit may be revoked at any time at the discretion of the department.

Tax 9.67 HistoryHistory: Cr. Register, November, 1957, No. 23, eff. 12-1-57; am. Register, 68, eff. 9-1-61; am. Register, June, 1975, No. 234, eff. 7-1-75; emerg. r. and recr. eff. 9-1-93; r. and recr. Register, February, 1994, No. 458, eff. 3-1-94.