Tobacco Products Tax

  1. What are the definitions of "tobacco products," "moist snuff," "person" and "permittee?"

  2. What is the tax rate on tobacco products?

  3. Do I need a permit to handle tobacco products?

  4. What requirements does a retailer need to meet to sell tobacco products to consumers in the State of Wisconsin?

  5. Who pays the tobacco products tax?

  6. What is the tobacco products use tax?

  7. How do I pay the tobacco products tax?

  8. How do I file my tobacco products tax return?

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

  10. When is the tobacco products tax return due?

  11. Are any tobacco products exempt from the tobacco products tax?

  12. Will the Wisconsin Department of Revenue (DOR) refund or credit any tobacco products taxes I paid?

  13. How do I correct a tobacco products return I already filed?

  14. If I file an incorrect tobacco products return, will I have to pay interest or penalties?

  15. Should I notify the Department of Revenue (DOR) if the business has a change to its name, address, or ownership or if the business no longer operates in Wisconsin?

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

  17. How can I get additional information regarding tobacco products tax?

January 29, 2019