139.78 Use tax.
230 words·~1 min read·
/wi/chapter-139/139-78A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
139.78 Use tax.
(1)Except as provided in sub.
(1p), a tax is imposed upon the use or storage by consumers of tobacco products in this state at the rate, for tobacco products, not including moist snuff, vapor products, cigars, and pipe tobacco, of 71 percent of the cost of the tobacco products and, for moist snuff, at the rate of 100 percent of the manufacturer’s established list price to distributors without diminution by volume or other discounts on domestic products. The tax imposed under this subsection on cigars shall not exceed an amount equal to 50 cents for each cigar. The tax does not apply if the tax imposed by s. 139.76
(1)on the tobacco products has been paid or if the tobacco products are exempt from the tobacco products tax under s. 139.76
(2).
(1m)A tax is imposed upon the use or storage by consumers of vapor products in this state at the rate of 5 cents per milliliter of the liquid or other substance based on the volume as listed by the manufacturer and at a proportionate rate for any other quantity or fractional part thereof. The tax does not apply if the tax imposed by s. 139.76
(1m)on the vapor products has been paid or if the vapor products are exempt from the vapor products tax under s. 139.76
(2).