IPCPR Legislative | Operating Your Business in Wisconsin

Operating Your Business in Wisconsin

wisconsin

Operating Your Business in Wisconsin

No person may engage in the business of a distributor or subjobber of tobacco products at any place of business unless that person has obtained a Business Tax Registration Certificate and a Tobacco Products Wholesale Permit from the Wisconsin Department of Revenue by submitting an Application for Cigarette and Tobacco Products Permits/Registration (Form CTP-129), a Surety Bond (Form A-133) for $3,000, and a $20 Business Tax Registration fee.

 

Any person in Wisconsin who solicits orders for or engages in the sale of cigarettes and/or tobacco products for future delivery must obtain a Business Tax Registration Certificate and a Tobacco Products Salesperson’s Permit from the Wisconsin Department of Revenue by submitting a Cigarette and/or Tobacco Products Salesperson’s Permit Application (Form CTP-134) and a $20 Business Tax Registration fee.

 

Wis. Stat. § 139.79: Permits; distributor; subjobber
Wis. Stat. § 139.81: Salespersons

 

Business Tax Registration renewal fee notices will be sent to registered businesses every 2 years. The renewal fee is $10.

 

Retailers who wish to sell tobacco products to consumers in Wisconsin must: obtain a Business Tax Registration Certificate by submitting an Application for Wisconsin Business Tax Registration; purchase and sell tobacco products with Wisconsin excise tax included; hold a valid license to sell tobacco products to consumers in Wisconsin, obtained from the appropriate municipality; and not sell or transfer tobacco products to another retailer, wholesaler, or location unless they hold a valid tobacco products wholesale permit.

 

Wis. Stat. § 134.65: Cigarette and tobacco products retailer license

 

Any “first class city” that has issued a cigarette or tobacco products retail license may suspend, revoke, or refuse to renew the license under certain circumstances.

 

Wis. Stat. § 134.65(6)

 

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.

 

A tobacco bar may allow smoking and drinking in its establishment if it: (1) was in existence on June 3, 2009; (2) allows only the smoking of cigars and pipes; (3) holds a Class B intoxicating liquor license or Class B fermented malt beverages license; and (4) generates 15% or more of its annual gross income from the sale on the premises, other than from a vending machine, of cigars and tobacco for pipes. Localities may require additional business licenses.

 

Wis. Stat. § 101.123(1): Definitions
Wis. Stat. § 101.123(3): Exceptions

Wisconsin Department of Revenue: Cigarette and Tobacco Tax Forms
http://www.dor.state.wi.us/forms/excise/index-c.html

 

Form CTP-129: Application for Cigarette and Tobacco Products Permits/Registration
http://www.dor.state.wi.us/forms/excise/ctp-129f.pdf

 

Form A-133: Surety Bond
http://www.dor.state.wi.us/forms/misc/a-133f.pdf

 

Form CTP-134: Cigarette and/or Tobacco Products Salesperson’s Permit Application
http://www.dor.state.wi.us/forms/excise/ctp-134f.pdf

 

Form BTR-101: Application for Wisconsin Business Tax Registration
http://www.revenue.wi.gov/forms/sales/btr-101.pdf

 

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

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