Cigarette Tax

  1. What are the definitions of "cigarettes," "person" and "permittee?"

  2. What requirements does a distributor need to meet to sell cigarettes to retailers or other permitted wholesalers for sale in the state of Wisconsin?

  3. What requirements does a retailer need to meet to sell cigarettes to consumers in the state of Wisconsin?

  4. What is the tax rate on cigarettes?

  5. When is there an inventory tax?

  6. If I file a late inventory tax return, will I be charged?

  7. Do I need a permit to handle cigarettes?

  8. Who pays the cigarette tax?

  9. Who pays the cigarette use tax?

  10. How do I pay the cigarette tax?

  11. How do distributors report and pay for a cigarette stamp order that is different from what they actually received?

  12. How do I file my cigarette return?

  13. What should I do if filing electronically causes a hardship?

  14. When are cigarette returns due?

  15. Are any cigarettes exempt from the cigarette tax?

  16. Is an excise tax imposed on electronic cigarettes (E-Cigarettes) in Wisconsin?

  17. Will the Wisconsin Department of Revenue (DOR) refund any cigarette taxes I paid?

  18. How do I correct a cigarette return I already filed?

  19. If I file an incorrect cigarette return, will I have to pay interest or penalties?

  20. Should I notify the Department of Revenue (DOR) if the business changes its name, address, or ownership or if the business no longer operates in Wisconsin?

  21. What records should I keep for Wisconsin tax purposes, and how long should I keep them?

  22. Entering the UPC and manufacturer information requires a significant amount of keying (address, FEIN). Is there a way to autofill the manufacturer's address and FEIN?

  23. On the new CT-104, Uniform Stamp Schedule, what is the difference in "Adjustment" vs. "Purchases?


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations in effect as of October 18, 2019: Sections 71.74, 73.03, 134.65, 134.66, 139.315, 139.30, 139.31, 139.32, 139.321, 139.322, 139.323, 139.325, 139.33, 139.34, 139.345, 139.36, 139.362, 139.363, 139.37, 139.38, 139.40, 139.44, 139.46 and 995.12, Wis. Stats., and secs. Tax 9.001, 9.08, 9.11, 9.46, 9.47, 9.68 and 9.69, Wis. Adm. Code.

Laws enacted and in effect after October 18, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 18, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

FOR QUESTIONS OR COMMENTS CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Excise Tax Unit
PO Box 8900
Madison, WI 53708-8900
Phone: (608) 266-6701
Fax: (608) 261-7049
Email additional questions to DORExciseTaxpayerAssistance@wisconsin.gov

Guidance Document Number: 100098

October 18, 2019