2025 Wisconsin Statutes & Annotations
Chapter 139 - Beverage and tobacco taxes.

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BEVERAGE TAXES

139.01 - Definitions.
139.02 - Fermented malt beverages tax.
139.03 - Liquor tax.
139.035 - Wine shipped directly to individuals in this state.
139.04 - Exclusions.
139.05 - Payment of malt beverages tax.
139.06 - Liquor tax returns; exceptions.
139.08 - Powers and duties of the secretary of revenue.
139.09 - Registration.
139.092 - Audits; additional assessments; refunds.
139.094 - Appeals.
139.096 - Failure to file.
139.10 - Refunds by secretary of administration.
139.11 - Records and reports.
139.115 - Collection.
139.18 - Presumptions from possession.
139.20 - Compulsory testimony.
139.22 - Confiscation.
139.25 - Penalties.
139.26 - Prosecutions by attorney general.

CIGARETTE TAXES

139.30 - Cigarette tax; definitions.
139.31 - Tax imposed; exceptions.
139.315 - Cigarette inventory tax imposed; procedures.
139.32 - Payment of taxes.
139.321 - Unlawful possession of cigarettes.
139.322 - Security.
139.323 - Refunds to Indian tribes.
139.325 - Agreements with Indian tribes.
139.33 - Use tax.
139.34 - Permits required.
139.345 - Direct marketing.
139.35 - Stamps.
139.355 - Appeals.
139.36 - Refunds for unusable stamps.
139.362 - Bad debt deductions.
139.363 - Preferred claims.
139.365 - Other refunds.
139.37 - Salespersons.
139.38 - Records, returns.
139.39 - Administration and enforcement.
139.395 - Theft of tax moneys.
139.40 - Seizure and confiscation.
139.41 - Place to place delivery.
139.42 - Nuisance.
139.43 - Statewide concern.
139.44 - Interest and penalties.
139.45 - Prosecutions by attorney general.
139.46 - Lists.

TOBACCO PRODUCTS TAX

139.75 - Definitions.
139.76 - Imposition; exceptions.
139.77 - Distributors, monthly returns.
139.78 - Use tax.
139.79 - Permits; distributor; subjobber.
139.795 - Permits; remote retail seller.
139.80 - Refunds, credits.
139.801 - Bad debt deductions.
139.802 - Preferred claims.
139.803 - Refunds to Indian tribes.
139.805 - Agreements with Indian tribes.
139.81 - Salespersons.
139.815 - Remote retail sales.
139.82 - Records, returns.
139.83 - Administration and enforcement.
139.832 - Police powers.
139.835 - Timely filing.
139.84 - Bonds.
139.85 - Interest and penalties.
139.86 - Prosecutions by attorney general.

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Disclaimer: These codes may not be the most recent version. Wisconsin may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

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