SB111,1212,6 (b) That the appearance of the purchaser was such that an ordinary and prudent person would believe that the purchaser had attained the age of 18 21.

SB111,1212,9 (c) That the sale was made in good faith, in reasonable reliance on the identification card and appearance of the purchaser and in the belief that the purchaser had attained the age of 18 21.

SB111,2247 Section 2247 . 134.66 (4) (a) 1. of the statutes is amended to read:

SB111,1212,13 134.66 (4) (a) 1. In this paragraph, “violation" means a violation of sub. (2) (a), (am), (cm), or (e), or (f) or a local ordinance which strictly conforms to sub. (2) (a), (am), (cm), or (e), or (f).

SB111,2248 Section 2248 . 139.30 (10) of the statutes is amended to read:

SB111,1212,16 139.30 (10) “Retailer" has the meaning given in s. 134.66 (1) (g) means any person licensed under s. 134.65 (1d).

SB111,2249 Section 2249 . 139.345 (3) (a) (intro.) of the statutes is amended to read:

SB111,1212,19 139.345 (3) (a) (intro.) Verifies the consumer's name and address and that the consumer is at least 18 21 years of age by any of the following methods:

SB111,2250 Section 2250 . 139.345 (3) (b) 2. of the statutes is amended to read:

SB111,1212,23 139.345 (3) (b) 2. That the consumer understands that no person who is under 18 21 years of age may purchase or possess cigarettes or falsely represent his or her age for the purpose of receiving cigarettes, as provided under s. 254.92.

SB111,2251 Section 2251 . 139.345 (7) (a) of the statutes is amended to read:

SB111,1213,8 139.345 (7) (a) No person may deliver a package of cigarettes sold by direct marketing to a consumer in this state unless the person making the delivery receives a government issued identification card from the person receiving the package and verifies that the person receiving the package is at least 18 21 years of age. If the person receiving the package is not the person to whom the package is addressed, the person delivering the package shall have the person receiving the package sign a statement that affirms that the person to whom the package is addressed is at least 18 21 years of age.

SB111,2252 Section 2252 . 139.44 (4) of the statutes is amended to read:

SB111,1213,13 139.44 (4) Any person who refuses to permit the examination or inspection authorized in s. 139.39 (2) or 139.83 (1) may be fined not more than $500 or imprisoned not more than 90 days or both. Such refusal shall be cause for immediate suspension or revocation of permit by the secretary.

SB111,2253 Section 2253 . Subchapter III (title) of chapter 139 [precedes 139.75] of the statutes is amended to read:

SB111,1213,16 CHAPTER 139

SB111,1213,19 SUBCHAPTER III TOBACCO PRODUCTS TAX and vapor products taxes

SB111,2254 Section 2254 . 139.75 (1m) of the statutes is created to read:

SB111,1213,24 139.75 (1m) “Cigar” means a roll, of any size or shape, of tobacco for smoking that is made wholly or in part of tobacco, regardless of whether the tobacco is pure, flavored, adulterated, or mixed with an ingredient if the roll has a wrapper made wholly or in part of tobacco.

SB111,2255 Section 2255 . 139.75 (4t) of the statutes is created to read:

SB111,1214,2 139.75 (4t) “Little cigar” means a cigar that has an integrated cellulose acetate filter and is wrapped in a substance containing tobacco.

SB111,2256 Section 2256 . 139.75 (5b) of the statutes is created to read:

SB111,1214,15 139.75 (5b) “Manufacturer's list price" means the total price of tobacco products charged by the manufacturer or other seller to an unrelated distributor. The total price shall include all charges by the manufacturer or other seller that are necessary to complete the sale. The total price may not be reduced by any cost or expense, regardless of whether the cost or expense is separately stated on an invoice, that is incurred by the manufacturer or other seller, including fees, delivery, freight, transportation, packaging, handling, marketing, federal excise taxes, and import fees or duties. The total price may not be reduced by the value or cost of discounts or free promotional or sample products. For purposes of this subsection, a manufacturer or other seller is related to a distributor if the two parties have significant common purposes and either substantial common membership or, directly or indirectly, substantial common direction or control.

SB111,2257 Section 2257 . 139.75 (12) of the statutes is amended to read:

SB111,1214,24 139.75 (12) “Tobacco products" means cigars; little cigars, cheroots; stogies; periques; granulated, plug cut, crimp cut, ready-rubbed and other smoking tobacco; snuff, including moist snuff; snuff flour; cavendish; plug and twist tobacco; fine cut and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings and sweepings of tobacco and other kinds and forms of tobacco prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking; but “tobacco products" does not include cigarettes, as defined under s. 139.30 (1m).

SB111,2258 Section 2258. 139.75 (14) of the statutes is renumbered 139.75 (14) (a) and amended to read:

SB111,1215,9 139.75 (14) (a) “Vapor product” means a noncombustible product that produces vapor or aerosol for inhalation from the application of a heating element to a liquid or other substance that is depleted as the product is used, regardless of whether the liquid or other substance contains nicotine, which may or may not contain nicotine, that employs a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size, that can be used to produce vapor from a solution or other substance.

SB111,2259 Section 2259 . 139.75 (14) (b) and (c) of the statutes are created to read:

SB111,1215,11 139.75 (14) (b) “Vapor product” includes all of the following: