Chapter Tax 9
CIGARETTE TAX
Tax 9.001   Cigarette and tobacco products report, tax return, and refund claim forms.
Tax 9.01   Definitions.
Tax 9.06   Affixing of state revenue stamps.
Tax 9.08   Cigarette tax refunds to Indian tribes.
Tax 9.09   Cigarette sales to and by Indians on reservations of tribes that have not entered into a refund agreement with the department.
Tax 9.11   Refunds.
Tax 9.19   Stamp application machines and stamps.
Tax 9.21   Shipments to retailers.
Tax 9.22   Drop shipments.
Tax 9.26   Trade or transfer of unstamped cigarettes.
Tax 9.31   Sales out of Wisconsin.
Tax 9.36   Displaying of cigarettes.
Tax 9.41   Vending machines.
Tax 9.46   Purchases by the retailer.
Tax 9.47   Invoicing of sales, including exchanges of cigarettes.
Tax 9.51   Samples.
Tax 9.56   Branch offices.
Tax 9.61   Warehousing of cigarettes.
Tax 9.67   Cigarette tax credit.
Tax 9.68   Ownership and name changes.
Tax 9.69   Master settlement agreement with tobacco product manufacturers.
Tax 9.70   Cigarette, tobacco, and vapor products tax bad debt deductions.
Tax 9.001Tax 9.001Cigarette and tobacco products report, tax return, and refund claim forms.
Tax 9.001(1)(1)Forms. The department shall provide official forms for filing cigarette and tobacco products reports, tax returns, and refund claims. Except as approved by the department, reports, tax returns, and refund claims may only be filed using these official forms.
Tax 9.001 NoteNote: The official forms for filing cigarette reports, tax returns, and refund claims are available on the department’s web site at https://www.revenue.wi.gov/Pages/Form/CigTobVapeForms.aspx. The official forms for filing tobacco products reports, tax returns, and refund claims are available on the department’s web site at https://www.revenue.wi.gov/Pages/Form/CigTobVapeForms.aspx.
Tax 9.001(2)(2)Filing forms.