139.30 Cigarette tax; definitions.

323 words·~1 min read·/wi/chapter-139/139-30-4

A 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.

(2n)“Direct marketer” means a bonded direct marketer or a nonbonded direct marketer.

(2p)“Direct marketing” means publishing or making accessible an offer for the sale of cigarettes to consumers in this state, or selling cigarettes to consumers in this state, using any means by which the consumer is not physically present at the time of sale on a premise that sells cigarettes.

(3)“Distributor” means any person who acquires unstamped cigarettes from the manufacturer thereof, affixes stamps to the packages or other containers, stores them and sells them to other permittees or to retailers for resale or who acquires stamped cigarettes from another permittee for such sales.

(4)“Enrolled member” means a person whose name appears on the tribal role of an Indian tribe or whose status as an enrolled member of a tribe is recognized by the tribal council of that tribe.

(4m)“File” means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.

(4n)“Government issued identification” includes a valid driver’s license, state identification card, passport, or military identification.