139.30 Cigarette tax; definitions.
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/wi/chapter-139/139-30-3A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
139.30 Cigarette tax; definitions. In ss. 139.30 to 139.44 , unless the context otherwise requires:
(1d)“Bonded direct marketer” means any person who acquires unstamped cigarettes from the manufacturer thereof, affixes stamps to the packages or other containers, stores them and sells them by direct marketing to consumers for their own personal use and who may also acquire stamped cigarettes from manufacturers or distributors for such sales.
(1m)“Cigarette” means any roll of tobacco wrapped in paper or any substance other than tobacco.
(1s)“Consumer” means any individual who receives cigarettes for his or her personal use or consumption or any individual who has title to or possession of cigarettes for any purpose other than for sale or resale.
(2)“Department” means the department of revenue.