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 9.001 Tax 9.001 Cigarette 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 Note Note: 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.

Tax 9.001(2)(a) (a) Forms filed with the department shall be submitted as prescribed by the department or by one of the following means:

Tax 9.001(2)(a)1. 1. Mailing them to the address specified by the department on the forms or in the instructions.

Tax 9.001(2)(a)2. 2. Delivering them to the department or to the destination that the department prescribes.

Tax 9.001(2)(a)3. 3. Filing them electronically by means prescribed by the department.

Tax 9.001(2)(c) (c) The secretary of revenue may waive the requirement to file electronically when the secretary determines that the requirement causes an undue hardship, if the person does all of the following:

Tax 9.001(2)(c)1. 1. Requests the waiver in writing.

Tax 9.001 Note Note: Written requests should be e-mailed to [e-mail], faxed to [phone], or addressed to Wisconsin Department of Revenue, Excise Tax Unit — Mail Stop 5-107, PO Box 8900, Madison WI 53708-8900.

Tax 9.001(2)(c)2. 2. Clearly indicates why the requirement causes an undue hardship.

Tax 9.001(2)(d) (d) In determining whether the requirement to file electronically causes an undue hardship, the secretary of revenue may consider the following factors:

Tax 9.001(2)(d)1. 1. Unusual circumstances that may prevent the person from filing electronically.

Tax 9.001 Note Example: The person does not have access to a computer that is connected to the internet.

Tax 9.001(2)(d)2. 2. Any other factor that the secretary determines is pertinent.

Tax 9.001 Note Note: Section Tax 9.001 interprets ss. 139.30 (4m) and 139.75 (4m), Stats.

Tax 9.001 History History: CR 10-093: cr. Register November 2010 No. 659, eff. 12-1-10; CR 21-085: am. (2) (a) (intro.), r. (2) (b) Register August 2022 No. 800, eff. 9-1-22.

Tax 9.01 Tax 9.01 Definitions. In this chapter:

Tax 9.01(1) (1) “Indian” means a natural person of Indian descent who is a member of a recognized federal Indian tribe occupying a reservation. Membership in a recognized federal Indian tribe is shown by either a name on the tribal roll or confirmation of that fact by the tribal council.