Tobacco Products Tax


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, 78.11, 134.65, 134.66, 139.34, 139.38, 139.39, 139.40, 139.44, 139.75, 139.76, 139.77, 139.78, 139.79, 139.80, 139.803, 139.805, 139.81, 139.82, 139.83, 139.84, 139.85, 995.10 and 995.12, Wis. Stats., and secs. Tax 9.001, 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 Guidance issued prior to October 18, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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: 100212

October 18, 2019