139.31 Tax imposed; exceptions.
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/wi/chapter-139/139-31A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
139.31 Tax imposed; exceptions.
(1)An excise tax is imposed on the sale, offering or exposing for sale, possession with intent to sell or removal for consumption or sale of cigarettes or other disposition for any purpose whatsoever. The tax is imposed at the time and place of the first taxable event occurring in this state. The tax shall be passed on to the ultimate consumer of the cigarettes. All cigarettes received in this state for sale or distribution within this state, except cigarettes actually sold as provided in sub.
(3), shall be subject to such tax. Any person licensed under ch. 100 and this chapter to have untaxed cigarettes in his or her possession which are lost, stolen, destroyed or which have mysteriously disappeared shall be liable for and shall pay the tax thereon. The tax shall be at the following rates:
(a)On cigarettes weighing not more than 3 pounds per thousand, 126 mills on each cigarette.
(b)On cigarettes weighing more than 3 pounds per thousand, 252 mills on each cigarette.