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Wisconsin Administrative Code (Last Updated: January 10, 2017) |
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Agency Tax. Department of Revenue |
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Chapter 9. Cigarette Tax |
Section 9.46. Purchases by the retailer.
Latest version.
- (1) No firm, person or corporation engaged in the retail sale of cigarettes may purchase cigarettes except from a manufacturer, distributor or jobber who holds a permit from the department.(2) All retailers selling cigarettes shall retain invoices covering all purchases of cigarettes. The invoices shall be retained on the licensed premises in groups covering a period of one month each, and shall be available for inspection at all reasonable times by any representative of the department.
History:
1-2-56
; am.
Register, June, 1975, No. 234
, eff. 7-1-75; am.
Register, August, 1996, No. 488
, eff. 9-1-96.