IPCPR Legislative | Shipping in Wisconsin

Shipping in Wisconsin

wisconsin

Shipping in Wisconsin

Wisconsin does not have any specific restrictions concerning the shipping of tobacco products to consumers. However, Wisconsin has specific requirements concerning the shipping of cigarettes to consumers. In addition, federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.

 

Wis. Stat. § 139.345: Direct marketing

15 U.S.C. §§ 375 to 378

 

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

 

Additional information about licensing in Wisconsin is available at the Operating Your Business link above.

Wisconsin does not have any specific age verification requirements for the shipping of tobacco products to consumers. However, Wisconsin has specific age verification requirements for the shipping of cigarettes. In addition, the federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

 

Wis. Stat. § 139.345: Direct marketing

15 U.S.C. §§ 375 to 378

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.

 

Additional information about taxation in Wisconsin, including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.

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