139.32 Payment of taxes.
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/wi/chapter-139/139-32A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
139.32 Payment of taxes.
(1)The tax imposed by s. 139.31
(1)shall be paid. To evidence the payment, the department shall provide stamps. A person who has paid the tax shall affix stamps of the proper denomination to each package in which cigarettes are packed, prior to the first sale within this state. First sale does not include a sale by a manufacturer to a distributor or to a bonded direct marketer or by a distributor to a permittee who has obtained department approval as provided for in s. 139.321
(a)2. The tax shall be paid only once on each package or container.