Wisconsin Administrative Code (Last Updated: January 10, 2017) |
Agency Tax. Department of Revenue |
Chapter 9. Cigarette Tax |
Section 9.001. Cigarette and tobacco products report, tax return, and refund claim forms. |
Section 9.01. Definitions. |
Section 9.06. Affixing of state revenue stamps. |
Section 9.08. Cigarette tax refunds to Indian tribes. |
Section 9.09. Cigarette sales to and by Indians on reservations of tribes that have not entered into a refund agreement with the department. |
Section 9.11. Refunds. |
Section 9.19. Stamp application machines and stamps. |
Section 9.21. Shipments to retailers. |
Section 9.22. Drop shipments. |
Section 9.26. Trade or transfer of unstamped cigarettes. |
Section 9.31. Sales out of Wisconsin. |
Section 9.36. Displaying of cigarettes. |
Section 9.41. Vending machines. |
Section 9.46. Purchases by the retailer. |
Section 9.47. Invoicing of sales, including exchanges of cigarettes. |
Section 9.51. Samples. |
Section 9.56. Branch offices. |
Section 9.61. Warehousing of cigarettes. |
Section 9.67. Cigarette tax credit. |
Section 9.68. Ownership and name changes. |
Section 9.69. Master settlement agreement with tobacco product manufacturers. |
Section 9.70. Cigarette and tobacco products tax bad debt deductions. |
History
History:
CR 10-093
: cr.
Register November 2010 No. 659
, eff. 12-1-10.