Cigarette Tax

  1. ​c​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. Is a spreadsheet available to enter data throughout the month as transactions occur, that I can later upload directly into My Tax Account when I am ready to file my return?

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

  13. How do I file my cigarette return?

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

  15. When are cigarette returns due?

  16. Are any cigarettes exempt from the cigarette tax?

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

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

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

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

  21. 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?

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

  23. 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?

  24. 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 enacted as of November 27, 2023: secs. 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 this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

​Contact Us​

Wisconsin Department of Revenue​
Excise Tax Unit
PO Box 8900
Madison, WI 53708-8900
Phone: (608) 266-6701
Fax: (608) 261-7049

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100098

November 27​, 2023