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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 9.61. Warehousing of cigarettes.
Latest version.
- Out-of-state persons, firms or corporations having permits to engage in the sale of cigarettes in the state of Wisconsin may warehouse either stamped or unstamped merchandise in properly licensed warehouses located in the state of Wisconsin. No out-of-state person, firm or corporation may affix stamps to merchandise while it is stored in the licensed warehouse.
History:
1-2-56
; am.
Register, June, 1975, No. 234
, eff. 7-1-75; am.
Register, August, 1996, No. 488
, eff. 9-1-96.
Note
Section
Tax 9.61
interprets s.
139.34 (8)
, Stats.
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