139.82(2)(a)(a) Except as provided in par.
(b), every permittee shall render a true and correct invoice of every sale of tobacco products and vapor products at wholesale, or, if the permittee is a remote retail seller, at retail, and shall on or before the 15th day of each calendar month file a verified report of all tobacco products and vapor products purchased, sold, received, warehoused or withdrawn during the preceding calendar month.
Effective date note
NOTE: Par. (a) is shown as amended eff. 1-1-25 by
2023 Wis. Act 150. Prior to 1-1-25 it reads:
Effective date text
(a) Except as provided in par. (b), every permittee shall render a true and correct invoice of every sale of tobacco products and vapor products at wholesale and shall on or before the 15th day of each calendar month file a verified report of all tobacco products and vapor products purchased, sold, received, warehoused or withdrawn during the preceding calendar month.
139.82(2)(b)
(b) The department may allow any subjobber permittee who does not sell tobacco products or vapor products, except for those on which the tax under this subchapter is paid, to file a quarterly report. The quarterly report shall be filed on or before the 15th day of the next month following the close of each calendar quarter. The report shall specify the value of tobacco products and vapor products purchased and sold during the preceding calendar quarter.
139.82(3)
(3) The department shall prescribe reasonable and uniform methods of keeping records and making reports and shall prescribe and furnish the necessary report forms.
139.82(4)
(4) If the department finds that the records of any permittee are not kept in the prescribed form or are in such condition that an unusual amount of time is required to determine from them the amount of tax due, the department shall give notice of such fact to that permittee and require that the records be revised and kept in the prescribed form. If that permittee fails to comply within 30 days that permittee shall pay the expenses reasonably attributable to a proper examination and tax determination at the rate of $30 per day of each auditor. The department shall send a bill for expenses and the permittee shall pay the amount of the bill within 10 days.
139.82(5)
(5) If any permittee fails to file a report when due the permittee shall be required to pay a late filing fee of $10. A report that is mailed shall be considered filed in time if it is mailed in a properly addressed envelope with first class postage prepaid, if the envelope is officially postmarked on the date due, and if the report is actually received by the department or at the destination that the department prescribes within 5 days of the due date. A report that is not mailed is timely if it is received on or before the due date by the department or at the destination that the department prescribes.
139.82(6)
(6) Sections
71.78 (1),
(1g),
(1m), and
(4) to
(9) and
71.83 (2) (a) 3. and
3m., relating to confidentiality of income and franchise tax returns, apply to any information obtained from any person on a cigarette tax return, report, schedule, exhibit, or other document or from an audit report pertaining to the return, report, schedule, exhibit, or document, except that the department shall publish on its website, at least quarterly, a current list of permits issued to remote retail sellers, distributors, and jobbers under s.
139.34 and include on the list the name and address of the permit holder and the date on which the department issued the permit.
Effective date note
NOTE: Sub. (6) is shown as amended eff. 1-1-25 by
2023 Wis. Acts 73 and
150 and as merged by the legislative reference bureau under s. 13.92 (2) (i). Prior to 1-1-25 it reads:
Effective date text
(6) Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating to confidentiality of income and franchise tax returns, apply to any information obtained from any person on a cigarette tax return, report, schedule, exhibit, or other document or from an audit report pertaining to the return, report, schedule, exhibit, or document, except that the department shall publish on its website, at least quarterly, a current list of permits issued to distributors and jobbers under s. 139.34 and include on the list the name and address of the permit holder and the date on which the department issued the permit.
139.82(7)
(7) The department may inspect the business records of any retailer doing business on a reservation or on an Indian tribe's trust land.
139.82(8)
(8) Each distributor and remote retail seller shall collect and remit the excise tax imposed by s.
139.76 on tobacco products and vapor products not exempt from tax under s.
139.76 (2), with the reports required to be filed under this section.
Effective date note
NOTE: Sub. (8) is shown as amended eff. 1-1-25 by
2023 Wis. Act 150. Prior to 1-1-25 it reads:
Effective date text
(8) Each distributor shall collect and remit the excise tax imposed by s. 139.76 on tobacco products and vapor products not exempt from tax under s. 139.76 (2), with the reports required to be filed under this section.
139.83
139.83
Administration and enforcement. Sections
139.355,
139.365,
139.39 and
139.40, as they apply to the tax under subch.
II, apply to the administration and enforcement of this subchapter.
139.832
139.832
Police powers. The duly authorized employees of the department have all necessary police powers to prevent violations of this subchapter.
139.832 History
History: 1989 a. 31.
139.835
139.835
Timely filing. The provisions on timely filing under s.
71.80 (18) apply to the tax under this subchapter.
139.835 History
History: 1985 a. 302;
1987 a. 312 s.
17.
139.84
139.84
Bonds. Section
78.11, as it applies to suppliers of motor vehicle fuel, applies to persons liable for the tax under this subchapter.
139.84 History
History: 1985 a. 302;
1995 a. 408.
139.85
139.85
Interest and penalties. 139.85(1)(1)
The interest and penalties under s.
139.44 (2) to
(7) and
(9) to
(12) apply to this subchapter. In addition, a person who violates s.
139.82 (8) may be fined not more than $10,000 or imprisoned for not more than 9 months or both.
139.85(2)
(2) If a person fails to file any return required under s.
139.77 (1) by the due date, unless the person shows that that failure was due to reasonable cause and not due to neglect, the department shall add to the amount of tax required to be shown on that return 5 percent of the amount of the tax if the failure is for not more than one month and an additional 5 percent of the tax for each additional month or fraction of a month during which the failure continues, but not more than 25 percent of the tax. For purposes of this subsection, the amount of tax required to be shown on the return shall be reduced by the amount of tax that is paid on or before the due date and by the amount of any credit against the tax that may be claimed on the return.
139.86
139.86
Prosecutions by attorney general. Upon request by the secretary of revenue, the attorney general may represent this state or assist a district attorney in prosecuting any case arising under this subchapter.
139.86 History
History: 1985 a. 302.
