IPCPR Legislative | Wisconsin

Wisconsin

wisconsin

Wisconsin State Contact Information

Wisconsin Department of Revenue
Excise Tax Unit
(608) 266-6701
(608) 261-7049 fax
dorexcisetaxpayerassistance@revenue.wi.gov

Wisconsin Government Accountability Board
(608) 266-8005
(608) 267-0500 fax
gab@wi.gov

Taxation in Wisconsin

 

Wisconsin imposes an excise tax on the sale, offering, or exposing for sale, possession with intent to sell, or removal for consumption or sale or other disposition for any purpose of tobacco products by any person engaged as a tobacco products distributor. The tax attaches at the time the tobacco products are received by the distributor in Wisconsin. The tax will be passed on to the ultimate consumer of the tobacco products. Consumers who use or store untaxed tobacco products in Wisconsin are also liable for the tax.

 

Wis. Stat. § 139.76: Imposition; exceptions
Wis. Stat. § 139.78: Use tax

 

Staff reported that Wisconsin localities do not levy additional taxes on tobacco products.

The tax on tobacco products is 71% of the manufacturer’s established list price to distributors, except that the tax on moist snuff is 100% of the manufacturer’s established list price, and the tax imposed on cigars may not exceed $0.50 per cigar. On products imported from another country, the tax is 71% (for tobacco products other than moist snuff) or 100% (for moist snuff) of the amount obtained by adding the manufacturer’s list price to the federal tax, duties, and transportation costs to the United States.

All Wisconsin tobacco products distributors must complete and file a Wisconsin Distributor’s Tobacco Products Tax Return (Form TT-100) and the Wisconsin Tobacco Products Tax Multiple Schedules (Form TT-101C and TT-101M) on or before the 15th day of each month, along with payment for taxes due, even if there were no transactions during the previous month. Subjobbers who purchase only tax paid tobacco products for sale to municipal-licensed tobacco products retailers must complete Quarterly Reports of Wisconsin Tax-Paid Tobacco Products Purchased (Form TT-114) on or before the 15th day of the month following the end of each calendar quarter.

 

Wis. Stat. § 139.77(1): Distributors, monthly returns
Wis. Stat. § 139.82: Records, returns

 

Every person who acquires tobacco products for use in Wisconsin upon which the Wisconsin sales and use and tobacco products taxes have not been paid must file a Wisconsin Tobacco Products and Use Tax Return (Form TT-104S) on or before the 125th day of the month following the month in which the tobacco products are acquired.

 

Wis. Stat. § 139.78: Use tax

 

All tobacco products tax reports and returns must be filed electronically at http://www.revenue.wi.gov/html/cigtob1.html.

Wisconsin Department of Revenue: Cigarette and Tobacco Tax Forms
https://www.revenue.wi.gov/forms/excise/index-c.html

 

Form TT-100: Wisconsin Distributor’s Tobacco Products Tax Return
http://www.revenue.wi.gov/forms/excise/tt-100.pdf

 

Form TT-101: Instructions Wisconsin Tobacco Products Tax Multiple Schedule
http://www.revenue.wi.gov/forms/excise/tt-101.pdf

 

Form TT-101C: Instructions Wisconsin Cigar Tax Multiple Schedule
http://www.revenue.wi.gov/forms/excise/tt-101c.pdf

 

Form TT-101M: Instructions Wisconsin Moist Snuff Tax Multiple Schedule
http://www.revenue.wi.gov/forms/excise/tt-101m.pdf

 

Form TT-114: Quarterly Report of Wisconsin Tax-Paid Tobacco Products Purchased
http://www.revenue.wi.gov/forms/excise/tt-114.pdf

 

Form TT-104S: Wisconsin Tobacco Products and Use Tax Return
http://www.revenue.wi.gov/forms/excise/tt-104s.pdf

Definitions in Wisconsin

 

“Smoking” means burning or holding, or inhaling or exhaling smoke from, any of the following items containing tobacco: a lighted cigar; a lighted cigarette; a lighted pipe; or any other lighted smoking equipment.

 

Wis. Stat. § 101.123(1)(h)

 

“Tobacco products” means cigars; cheroots; stogies; periques; granulated, plug cut, crimp cut, ready-rubbed and other smoking tobacco; snuff, including moist snuff; snuff flour; cavendish; plug and twist tobacco; fine cut and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings and sweepings of tobacco and other kinds and forms of tobacco prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking; but “tobacco products” does not include cigarettes.

 

Wis. Stat. § 139.75(12)

 

“Moist snuff” is any finely cut, ground, or powdered smokeless tobacco that is intended to be placed or dipped in the mouth.

 

Wis. Stat. § 139.75(5d)

 

A “distributor” is:

  • Any person engaged in the business of selling tobacco products in Wisconsin who brings, or causes to be brought, into the state any tobacco products for sale
  • Any person who makes, manufactures or fabricates tobacco products in Wisconsin for sale in the state, or
  • Any person engaged in the business of selling tobacco products outside Wisconsin who ships or transports tobacco products to retailers in the state to be sold by those retailers

 

Wis. Stat. § 139.75(4)

 

A “retailer” is any person engaged in the business of selling tobacco products to ultimate consumers.

 

Wis. Stat. § 139.75(8)

 

A “manufacturer” is any person who manufactures and sells tobacco products.

 

Wis. Stat. § 139.75(5)

 

“Sale” means any transfer, exchange or barter for a consideration. It includes a gift by a person engaged in the business of selling tobacco products for advertising or as a means of evading state law or for any other purpose, and it includes solicitation of orders for, and the sale for, future delivery.

 

Wis. Stat. § 139.75(9)

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