Wisconsin Government Accountability Board
(608) 267-0500 fax firstname.lastname@example.org
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.
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.
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.
“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.
“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.
“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.