AB56,910,2017
139.44
(4) Any person who refuses to permit the examination or inspection
18authorized in s. 139.39 (2) or 139.83
(1) may be fined not more than $500 or
19imprisoned not more than 90 days or both. Such refusal shall be cause for immediate
20suspension or revocation of permit by the secretary.
AB56,1750
21Section 1750
. 139.75 (1m) of the statutes is created to read:
AB56,910,2522
139.75
(1m) “Cigar” means a roll, of any size or shape, of tobacco for smoking
23that is made wholly or in part of tobacco, regardless of whether the tobacco is pure,
24flavored, adulterated, or mixed with an ingredient if the roll has a wrapper made
25wholly or in part of tobacco.
AB56,1751
1Section
1751. 139.75 (4t) of the statutes is created to read:
AB56,911,32
139.75
(4t) “Little cigar” means a cigar that has an integrated cellulose acetate
3filter and is wrapped in a substance containing tobacco.
AB56,1752
4Section
1752. 139.75 (5b) of the statutes is created to read:
AB56,911,165
139.75
(5b) “Manufacturer's list price" means the total price of tobacco
6products charged by the manufacturer or other seller to an unrelated distributor.
7The total price shall include all charges by the manufacturer or other seller that are
8necessary to complete the sale. The total price may not be reduced by any cost or
9expense, regardless of whether the cost or expense is separately stated on an invoice,
10that is incurred by the manufacturer or other seller, including fees, delivery, freight,
11transportation, packaging, handling, marketing, federal excise taxes, and import
12fees or duties. The total price may not be reduced by the value or cost of discounts
13or free promotional or sample products. For purposes of this subsection, a
14manufacturer or other seller is related to a distributor if the two parties have
15significant common purposes and substantial common membership or, directly or
16indirectly, substantial common direction or control.
AB56,1753
17Section
1753. 139.75 (12) of the statutes is amended to read:
AB56,911,2518
139.75
(12) “Tobacco products" means cigars;
little cigars; cheroots; stogies;
19periques; granulated, plug cut, crimp cut, ready-rubbed and other smoking tobacco;
20vapor products; snuff, including moist snuff; snuff flour; cavendish; plug and twist
21tobacco; fine cut and other chewing tobaccos; shorts; refuse scraps, clippings,
22cuttings and sweepings of tobacco and other kinds and forms of tobacco prepared in
23such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both
24for chewing and smoking; but “tobacco products" does not include cigarettes, as
25defined under s. 139.30 (1m).
AB56,1754
1Section
1754. 139.75 (14) of the statutes is created to read:
AB56,912,52
139.75
(14) (a)
“Vapor product" means any noncombustible product, which may
3or may not contain nicotine, that employs a heating element, power source, electronic
4circuit, or other electronic, chemical, or mechanical means, regardless of shape or
5size, that can be used to produce vapor from a solution or other substance.
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(b) “Vapor product” includes all of the following:
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1. An electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe,
8or similar product or device.
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2. Any cartridge or other container of a solution or other substance, which may
10or may not contain nicotine, that is intended to be used with or in an electronic
11cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or
12device.
AB56,912,1513
(c) “Vapor product” does not include a product regulated as a drug or device
14under sections 501 to 524A of the federal Food, Drug, and Cosmetic Act,
21 USC 351 15to
360n-1.
AB56,1755
16Section
1755. 139.76 (1) of the statutes is amended to read:
AB56,913,1117
139.76
(1) An excise tax is imposed upon the sale, offering or exposing for sale,
18possession with intent to sell or removal for consumption or sale or other disposition
19for any purpose of tobacco products by any person engaged as a distributor of them
20at the rate, for tobacco products, not including moist snuff
and little cigars, of 71
21percent of the manufacturer's
established list price to distributors
without
22diminution by volume or other discounts on domestic products and, for moist snuff,
23at the rate of 100 percent of the manufacturer's
established list price to distributors
24without diminution by volume or other discounts on domestic products. The tax
25imposed under this subsection on cigars
, except little cigars, shall not exceed an
1amount equal to 50 cents for each cigar.
On products imported from another country,
2not including moist snuff, the rate of tax is 71 percent of the amount obtained by
3adding the manufacturer's list price to the federal tax, duties and transportation
4costs to the United States. On moist snuff imported from another country, the rate
5of the tax is 100 percent of the amount obtained by adding the manufacturer's list
6price to the federal tax, duties, and transportation costs to the United States. The
7tax attaches at the time the tobacco products are received by the distributor in this
8state. The tax shall be passed on to the ultimate consumer of the tobacco products.
9All tobacco products received in this state for sale or distribution within this state,
10except tobacco products actually sold as provided in sub. (2), shall be subject to such
11tax.
AB56,1756
12Section 1756
. 139.76 (1m) of the statutes is created to read:
AB56,913,1413
139.76
(1m) The tax under sub. (1) is imposed on little cigars at the following
14rates:
AB56,913,1615
(a) On little cigars weighing not more than 3 pounds per thousand, 126 mills
16on each little cigar.
AB56,913,1817
(b) On little cigars weighing more than 3 pounds per thousand, 252 mills on
18each little cigar.
AB56,1757
19Section
1757. 139.78 (1) of the statutes is amended to read:
AB56,914,320
139.78
(1) A tax is imposed upon the use or storage by consumers of tobacco
21products in this state at the rate, for tobacco products, not including moist snuff
and
22little cigars, of 71 percent of the
cost
manufacturer's list price of the tobacco products
23and, for moist snuff, at the rate of 100 percent of the manufacturer's
established list
24price to distributors
without diminution by volume or other discounts on domestic
25products. The tax imposed under this subsection on cigars
, except little cigars, shall
1not exceed an amount equal to 50 cents for each cigar. The tax does not apply if the
2tax imposed by s. 139.76 (1) on the tobacco products has been paid or if the tobacco
3products are exempt from the tobacco products tax under s. 139.76 (2).
AB56,1758
4Section 1758
. 139.78 (1m) of the statutes is created to read:
AB56,914,65
139.78
(1m) The tax under sub. (1) is imposed on little cigars at the following
6rates:
AB56,914,87
(a) On little cigars weighing not more than 3 pounds per thousand, 126 mills
8on each little cigar.