Wisconsin

Alerts & Updates

Key Contacts

Wisconsin Department of Revenue
Excise Tax Unit
(608) 266-6701
(608) 261-7049 fax
dorexcisetaxpayerassistance@revenue.wi.gov

Wisconsin Government Accountability Board
(608) 266-8005
(608) 267-0500 fax
gab@wi.gov

PCA Contact

Brett Mecum brett@premiumcigars.org

Legislative Information

Taxation

Wisconsin imposes an excise tax on the sale, offering, or exposing for sale, possession with intent to sell, or removal for consumption or sale or other disposition for any purpose of tobacco products by any person engaged as a tobacco products distributor. The tax attaches at the time the tobacco products are received by the distributor in Wisconsin. The tax will be passed on to the ultimate consumer of tobacco products. Consumers who use or store untaxed tobacco products in Wisconsin are also liable for the tax.

Wis. Stat. § 139.76: Imposition; exceptions

Wis. Stat. § 139.78: Use tax


Staff reported that Wisconsin localities do not levy additional taxes on tobacco products.

The tax on tobacco products is 71% of the manufacturer’s established list price to distributors, except that the tax on moist snuff is 100% of the manufacturer’s established list price, and the tax imposed on cigars may not exceed $0.50 per cigar. On products imported from another country, the tax is 71% (for tobacco products other than moist snuff) or 100% (for moist snuff) of the amount obtained by adding the manufacturer’s list price to the federal tax, duties, and transportation costs to the United States.

Wis. Stat. § 139.78: Use tax

All Wisconsin tobacco products distributors must complete and file a Wisconsin Distributor’s Tobacco Products Tax Return (Form TT-100) and the Wisconsin Tobacco Products Tax Multiple Schedules (Form TT-101C and TT-101M) on or before the 15th day of each month, along with payment for taxes due, even if there were no transactions during the previous month. Subjobbers who purchase only tax paid tobacco products for sale to municipal-licensed tobacco products retailers must complete Quarterly Reports of Wisconsin Tax-Paid Tobacco Products Purchased (Form TT-114) on or before the 15th day of the month following the end of each calendar quarter.

Wis. Stat. § 139.77(1): Distributors, monthly returns

Wis. Stat. § 139.82: Records, returns


Every person who acquires tobacco products for use in Wisconsin upon which the Wisconsin sales and use and tobacco products taxes have not been paid must file a Wisconsin Tobacco Products and Use Tax Return (Form TT-104S) on or before the 25th day of the month following the month in which the tobacco products are acquired.

Wis. Stat. § 139.78: Use tax

All tobacco products tax reports and returns must be filed electronically with My Tax Account

Form Type / NameForm Number / Link
Wisconsin Department of Revenue: Cigarette and Tobacco Tax FormsCigarette and Tobacco Tax Forms
Wisconsin Department of Revenue: Tobacco Products Tax FAQsTobacco Products Tax FAQs

Cigar and Smoking Tobacco Definitions

Smoking” means burning or holding, or inhaling or exhaling smoke from, any of the following items containing tobacco: a lighted cigar; a lighted cigarette; a lighted pipe; or any other lighted smoking equipment.

Wis. Stat. § 101.123(1)(h)

Moist snuff” is any finely cut, ground, or powdered smokeless tobacco that is intended to be placed or dipped in the mouth.

Wis. Stat. § 139.75(5d)

A “distributor” is:

  • Any person engaged in the business of selling tobacco products in Wisconsin who brings, or causes to be brought, into the state any tobacco products for sale
  • Any person who makes, manufactures or fabricates tobacco products in Wisconsin for sale in the state, or
  • Any person engaged in the business of selling tobacco products outside Wisconsin who ships or transports tobacco products to retailers in the state to be sold by those retailers

Wis. Stat. § 139.75(4)

A “retailer” is any person engaged in the business of selling tobacco products to ultimate consumers.

Wis. Stat. § 139.75(8)

A “manufacturer” is any person who manufactures and sells tobacco products.

Wis. Stat. § 139.75(5)

Sale” means any transfer, exchange or barter for a consideration. It includes a gift by a person engaged in the business of selling tobacco products or vapor products for advertising or as a means of evading this subchapter or for any other purpose, and it includes solicitation of orders for, and the sale for, future delivery. 

Wis. Stat. § 139.75(9)

Restrictions

Wisconsin law prohibits smoking in the following enclosed places: the state capitol; residence halls or dormitories owned or operated by a college or university; child care centers; educational facilities; inpatient health care facilities; theaters; correctional facilities; state institutions; restaurants; taverns, meaning any establishment other than a restaurant that holds a Class B intoxicating liquor license or Class B fermented malt beverages license; private clubs; retail establishments; common areas of multiple-unit residential properties; lodging establishments; state, county, city, village, or town buildings; all other enclosed places that are places of employment, including offices, work areas, elevators, employee lounges, restrooms, conference rooms, meeting rooms, classrooms, hallways, stairways, lobbies, common areas, vehicles, and employee cafeterias; all other enclosed places that are public places; sports arenas, including stadiums, pavilions, gymnasia, swimming pools, skating rinks, bowling centers, and other buildings where spectator sporting events are held; bus shelters; and public conveyances, including mass transit vehicles, school buses, and any other device by which persons are transported, for hire, on a highway or by rail, water, air, or guidewire within Wisconsin.

Wisconsin law prohibits smoking in the following outdoor locations: in the immediate vicinity of the state capitol; anywhere on the premises of a childcare center when children who are receiving childcare services are present; anywhere on the grounds of a Type 1 juvenile correctional facility; and any location that is 25 feet or less from a residence hall or dormitory that is owned or operated by the Board of Regents of the University of Wisconsin system.

Wis. Stat. § 101.123(1): Definitions

Wis. Stat. § 101.123(2): Prohibitions against smoking


A person in charge of establishments where smoking is prohibited must not provide matches, ashtrays, or other equipment for smoking and must post signs setting forth the prohibition and providing other appropriate notification and information concerning the prohibition.

Wis. Stat. § 101.123(2m): Responsibility of persons in charge


State law does not limit the authority of any county, city, village, or town to enact ordinances or of any school district to adopt policies that, complying with the purpose state law, protect the health and comfort of the public. If a county, city, village, or town enacts an ordinance, or if a school district adopts a policy, regulating or prohibiting outside smoking in certain areas, the ordinance may apply only to public property under the jurisdiction of the county, city, village, town, or school district. Such ordinance must provide that the person in charge of a restaurant, tavern, private club, or retail establishment located in an area subject to the ordinance may designate an outside area that is a reasonable distance from any entrance to the restaurant, tavern, private club, or retail establishment where customers, employees, or persons associated with the restaurant, tavern, private club, or retail establishment may smoke. Such ordinance may not define the term “reasonable distance” or set any specified measured distance as being a “reasonable distance.”

Wis. Stat. § 101.123(4m): Local authority

The following are exempt from the ban on smoking, subject to conditions:

  • A private residence
  • A room used by only one person in an assisted living facility as his or her residence
  • A room in an assisted living facility in which 2 or more persons reside if every person who lives in that room smokes and each of those persons has made a written request to the person in charge of the assisted living facility to be placed in a room where smoking is allowed
  • A retail tobacco store that is in existence on June 3, 2009, and in which only the smoking of cigars and pipes is allowed
    • A “retail tobacco store” is a retail establishment that does not have a Class B intoxicating liquor license or a Class B fermented malt beverages license and that generates 75% or more of its gross annual income from the retail sale of tobacco products and accessories.
  • A tobacco bar that is in existence on June 3, 2009, and in which only the smoking of cigars and pipes is allowed
    • A “tobacco bar” is an establishment other than a restaurant that holds a Class B intoxicating liquor license or Class B fermented malt beverages license and generates 15% or more of its annual gross income from the sale on the premises, other than from a vending machine, of cigars and tobacco for pipes.

Wis. Stat. § 101.123(1): Definitions

Wis. Stat. § 101.123(3): Exceptions

Individuals under 18 years of age cannot purchase, attempt to purchase, possess, or falsely represent his or her age for the purpose of receiving any cigarette, nicotine product, or tobacco product. However, this prohibition does not apply to a person under 18 years of age who purchases or possesses cigarettes, nicotine products, or tobacco products for the sole purpose of resale in the course of employment during his or her working hours if employed by a retailer. Similarly, it is illegal for any person to purchase cigarettes, tobacco products, or nicotine products on behalf of, or to provide to, any person who is under 18 years of age.

Wis. Stat. § 254.92: Purchase or possession of cigarettes or tobacco products by a person under 18 prohibited


Department of Workforce Development staff reported that Wisconsin’s child labor laws do not include any specific prohibitions against minors selling tobacco. Minors are able to work in most retail establishments at age 14. 

Retailers must post a sign in areas within his or her premises where cigarettes or tobacco products are sold to consumers stating that the sale of any cigarette or tobacco product to a person under 18 years of age is unlawful.

Wis. Stat. § 134.66(2)(b): Restrictions on sale or gift of cigarettes or nicotine or tobacco products


A county, town, village, or city may enact an ordinance regulating youth access to tobacco products only if the ordinance strictly conforms to state law. A county ordinance enacted under this subsection does not apply within a town, village, or city that has enacted or enacts an ordinance under this subsection.

Wis. Stat. § 254.92(4): Purchase or possession of cigarettes or tobacco products by a person under 18 prohibited

In Wisconsin, no retailer, direct marketer, manufacturer, distributor, jobber or subjobber, no agent, employee or independent contractor of a retailer, direct marketer, manufacturer, distributor, jobber or subjobber and no agent or employee of an independent contractor may sell or provide for nominal or no consideration cigarettes, nicotine products, or tobacco products to any person under the age of 18.

Wis. Stat. § 134.66(2)(a): Restrictions on sale or gift of cigarettes or nicotine or tobacco products


No  retailer, direct marketer, manufacturer, distributor, jobber, subjobber, no agent, employee or independent contractor of a retailer, direct marketer, manufacturer, distributor, jobber or subjobber and no agent or employee of an independent contractor may provide for nominal or no consideration cigarettes, nicotine products, or tobacco products to any person except in a place where no person younger than 18 years of age is present or permitted to enter unless the person who is younger than 18 years of age is accompanied by his or her parent or guardian or by his or her spouse who is 18 years of age or older.

Wis. Stat. § 134.66(2)(am): Restrictions on sale or gift of cigarettes or nicotine or tobacco products


Staff reported that tobacco samples are subject to the Wisconsin tobacco products tax.

No person may in any manner, or upon any pretense, or by any device, directly or indirectly sell, expose for sale, possess with intent to sell, exchange, barter, dispose of, or give away any cigarettes or tobacco products to any person not holding a license without first obtaining a license from the clerk of the city, village, or town wherein such privilege is sought to be exercised.

Wis. Stat. § 134.65(1): Cigarette and tobacco products retailer license


A county, town, village, or city may enact an ordinance regulating tobacco sampling only if the ordinance strictly conforms to state law. A county ordinance enacted under this subsection does not apply within a town, village, or city that has enacted or enacts an ordinance under this subsection.

Wis. Stat. § 134.66(5): Restrictions on sale or gift of cigarettes or nicotine or tobacco products

Operating Your Business

No person may engage in the business of a distributor, subjobber of tobacco products or vapor products at any place of business unless that person has obtained a Business Tax Registration Certificate and a Tobacco Products Wholesale Permit from the Wisconsin Department of Revenue by submitting an Application for Cigarette and Tobacco Products Permits/Registration (Form CTP-129), a Surety Bond (Form A-133) for $3,000, and a $20 Business Tax Registration fee.

Any person in Wisconsin who solicits orders for or engages in the sale of cigarettes and/or tobacco products for future delivery must obtain a Business Tax Registration Certificate and a Tobacco Products Salesperson’s Permit from the Wisconsin Department of Revenue by submitting a Cigarette and/or Tobacco Products Salesperson’s Permit Application (Form CTP-134) and a $20 Business Tax Registration fee.

Wis. Stat. § 139.79: Permits; distributor; subjobber

Wis. Stat. § 139.81: Salespersons

Business Tax Registration renewal fee notices will be sent to registered businesses every 2 years. The renewal fee is $10.


Retailers who wish to sell tobacco products to consumers in Wisconsin must: obtain a Business Tax Registration Certificate by submitting an Application for Wisconsin Business Tax Registration; purchase and sell tobacco products with Wisconsin excise tax included; hold a valid license to sell tobacco products to consumers in Wisconsin, obtained from the appropriate municipality; and not sell or transfer tobacco products to another retailer, wholesaler, or location unless they hold a valid tobacco products wholesale permit.

Wis. Stat. § 134.65: Cigarette and tobacco products retailer license


All Wisconsin tobacco products distributors must complete and file a Wisconsin Distributor’s Tobacco Products Tax Return (Form TT-100) and the Wisconsin Tobacco Products Tax Multiple Schedules (Form TT-101C and TT-101M) on or before the 15th day of each month, along with payment for taxes due, even if there were no transactions during the previous month. Subjobbers who purchase only tax paid tobacco products for sale to municipal-licensed tobacco products retailers must complete Quarterly Reports of Wisconsin Tax-Paid Tobacco Products Purchased (Form TT-114) on or before the 15th day of the month following the end of each calendar quarter.

Wis. Stat. § 139.77(1): Distributors, monthly returns

Wis. Stat. § 139.82: Records, returns


Every person who acquires tobacco products for use in Wisconsin upon which the Wisconsin sales and use and tobacco products taxes have not been paid must file a Wisconsin Tobacco Products and Use Tax Return (Form TT-104S) on or before the 125th day of the month following the month in which the tobacco products are acquired.

Wis. Stat. § 139.78: Use tax

All tobacco products tax reports and returns must be filed electronically with My Tax Account


A tobacco bar may allow smoking and drinking in its establishment if it: (1) was in existence on June 3, 2009; (2) allows only the smoking of cigars and pipes; (3) holds a Class B intoxicating liquor license or Class B fermented malt beverages license; and (4) generates 15% or more of its annual gross income from the sale on the premises, other than from a vending machine, of cigars and tobacco for pipes. Localities may require additional business licenses.

Wis. Stat. § 101.123(1): Definitions

Wis. Stat. § 101.123(3): Exceptions

Form Type / NameForm Number / Link
Wisconsin Department of Revenue: Cigarette and Tobacco Tax FormsCigarette and Tobacco Tax Forms
Wisconsin Department of Revenue: Tobacco Products Tax FAQsTobacco Products Tax FAQs

Political Involvement

Lobbying” means the practice of attempting to influence legislative or administrative action by oral or written communication with any elective state official, agency official or legislative employee, and includes time spent in preparation for such communication and appearances at public hearings or meetings or service on a committee in which such preparation or communication occurs.

Wis. Stat. § 13.62(10)

A “lobbyist” is an individual who is employed by a principal, or contracts for or receives economic consideration, other than reimbursement for actual expenses, from a principal and whose duties include lobbying on behalf of the principal. If an individual’s duties on behalf of a principal are not limited exclusively to lobbying, the individual is a lobbyist only if he or she makes lobbying communications on each of at least 5 days within a reporting period.

Wis. Stat. § 13.62(11)

A “principal” is any person who employs a lobbyist. If an association, corporation, limited liability company or partnership engages a lobbyist, an officer, employee, member, shareholder or partner of the association, corporation, limited liability company or partnership will not be considered a principal.

Wis. Stat. § 13.62(12)

Legislative action” means the development, drafting, introduction, consideration, modification, adoption, rejection, review, enactment or defeat of any bill, resolution, amendment, report, nomination, proposed administrative rule or other matter by the legislature or by either house or any committee, subcommittee, joint or select committee thereof, or by a legislator or employee of the legislature acting in an official capacity. “Legislative action” also means the action of the governor in approving or vetoing any bill or portion thereof, and the action of the governor or any agency in the development of a proposal for introduction in the legislature.

Wis. Stat. § 13.62(8)

Administrative action” means the proposal, drafting, development, consideration, promulgation, amendment, repeal or rejection by any agency of any rule promulgated under Chapter 227 (Administrative Procedure and Review).

Wis. Stat. § 13.62(1)

Lobbying communication” means an oral or written communication with any agency official, elective state official or legislative employee that attempts to influence legislative or administrative action.

Wis. Stat. § 13.62(10g)

Lobbying expenditure” means an expenditure related to the performance of lobbying, whether received in the form of an advance or subsequent reimbursement. The term includes an expenditure for conducting research or for providing or using information, statistics, studies or analyses in communicating with an official that would not have been incurred but for lobbying.

Wis. Stat. § 13.62(10r)

The Wisconsin Government Accountability Board regulates lobbying activities in the state. Principals must register their organization, lobbyists must obtain Lobbyist Licenses, and principals must authorize their lobbyists. Registration is not complete until all three steps have been completed and all required fee payments have been made. The 2015 to 2016 lobbying fee schedule is as follows:

license typefee
Principal registration$375
Limited lobbying principal registration (under $500/year)$20
Lobbyist license (single principal)$250
Lobbyist license (multiple principals)$400
Authorization to lobby on behalf of principal$125 per lobbyist

Licenses and registrations are valid for an entire legislative session and expire on December 31st of every even-numbered year.

Wis. Stat. § 13.63: Licenses

Wis. Stat. § 13.64: Lobbying registry

Wis. Stat. § 13.65: Lobbyist authorization


Lobbyists are required to submit periodic Lobbyist Time Reports. Every registered principal must submit 15 Day Reports on each bill, budget, bill subject, proposed rule, and topic on which the organization makes a lobbying communication within 15 days of the first lobbying communication. Registered principals must also submit a 6 Month Report on or before every July 31st and January 31st.

Wis. Stat. § 13.67: Identification of legislative and administrative proposals and topics.

Wis. Stat. § 13.68: Principals’ expense statement

All registration, licensing, and reporting forms may be submitted through the Government Accountability Board’s Eye on Lobbying website

Form Type / NameForm Number / Link
Wisconsin Government Accountability Board: Eye on Lobbying Eye on Lobbying
Wisconsin Government Accountability Board: Log OnLog On
FAQs for Lobbyists and Lobbying Principals       FAQs for Lobbyists and Lobbying Principals       
Registration and LicensingRegistration and Licensing

Shipping Regulations

Wisconsin does not have any specific restrictions concerning the shipping of tobacco products to consumers. However, Wisconsin has specific requirements concerning the shipping of cigarettes to consumers. 

Wis. Stat. § 139.345: Direct marketing


Retailers who wish to sell tobacco products to consumers in Wisconsin must: obtain a Business Tax Registration Certificate by submitting an Application for Wisconsin Business Tax Registration; purchase and sell tobacco products with Wisconsin excise tax included; hold a valid license to sell tobacco products to consumers in Wisconsin, obtained from the appropriate municipality; and not sell or transfer tobacco products to another retailer, wholesaler, or location unless they hold a valid tobacco products wholesale permit.

Wis. Stat. § 134.65: Cigarette and tobacco products retailer license


Additional information about licensing in Wisconsin is available under the Operating Your Business tab above.

Wisconsin does not have any specific age verification requirements for the shipping of tobacco products to consumers. However, Wisconsin has specific age verification requirements for the shipping of cigarettes. 

Wis. Stat. § 139.345: Direct marketing

Wisconsin imposes an excise tax on the sale, offering, or exposing for sale, possession with intent to sell, or removal for consumption or sale or other disposition for any purpose of tobacco products by any person engaged as a tobacco products distributor. The tax attaches at the time the tobacco products are received by the distributor in Wisconsin. The tax will be passed on to the ultimate consumer of tobacco products. Consumers who use or store untaxed tobacco products in Wisconsin are also liable for the tax.

Wis. Stat. § 139.76: Imposition; exceptions

Wis. Stat. § 139.78: Use tax

Staff reported that Wisconsin localities do not levy additional taxes on tobacco products.


Additional information about taxation in Wisconsin, including information about tax rates, filings, and forms, is available under the Taxation and Definitions tabs above.


Disclaimer: PCA believes the information on this site is accurate. However, tobacco laws and regulations are subject to frequent change and court interpretation. Statements above are not intended as legal advice or restatement of law. PCA does not guarantee or assume responsibility for the accuracy, completeness or timeliness of this information, nor that this information complies with all federal laws or the laws of all 50 states. Parties acknowledge and agree it is not the intention of PCA to provide specific legal advice for particular individuals, but rather to provide users with general information to better understand these issues. Users shall neither construe any of these materials as legal advice nor make this site the primary basis for any legal decisions made by or on your behalf and agree to release and waive any claims against PCA for the same. You shall consult with legal advisors concerning any contemplated individual decision.