Vapor Products Tax

  1. ​​​​​What is the vapor products tax?

  2. Who is subject to the vapor products tax?

  3. Do I need a permit to sell vapor products?

  4. How do I report the vapor products tax?

  5. I purchased untaxed vapor products (received and/or consumed in Wisconsin). Do I owe excise tax?

  6. Do we need to let DOR know that we will be switching to XML filing?

  7. Can I get an extension of time to file vapor products returns?

  8. How long can I save and edit my return in My Tax Account before the information is deleted?

  9. 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?

  10. Is there a maximum number of rows that can be entered or uploaded on a tax return when filing in My Tax Account (MTA)?

  11. Is there a way to autofill the manufacturer's address and FEIN?

  12. What is the format for entering dates on the schedules?

  13. Do I have to report both the SSN and the FEIN for transactions?

  14. How do I print a copy of my return and schedules in My Tax Account?

  15. On the TT-101, Uniform Tobacco and Vapor Products Transaction Schedule, do I need to list every flavor and product variation separately?

  16. I hold a tobacco and vapor products distributor permit selling vapor products at wholesale to retailers and I am also a vapor products retailer selling vapor products to the ultimate consumer at a vape shop. Am I required to report retail sales to the ultimate consumer on the schedule of disbursements attached to the TT-100, Wisconsin Distributor's Tobacco and Vapor Products Tax Return? Specifically, am I required to report all of my sales as transaction code 2C (vapor products disbursed to an end user) on TT-101, Uniform Tobacco and Vapor Products Transaction Schedule?

  17. On July 10, 2020, the Wisconsin Supreme Court ruled in Bartlett vs. Evers that vapor products definition does not include the changes made by Governor Evers. What does this mean?

  18. What if I have been paying vapor products tax on containers of bulk liquids that are intended for refilling reusable vaping devices?

  19. Does the vapor products tax apply to replacement cartridges used in vaping devices?


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of July 22, 2020: Chapter 139, Wis. Stats.

Laws enacted and in effect after July 22, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to July 22​, 2020, 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: 100002

July 22​, 2020