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139.01 - Definitions. - 139.01 Definitions. In ss. 139.01 to 139.25 unless the context...
139.02 - Fermented malt beverages tax. - 139.02 Fermented malt beverages tax. (1) Tax imposed; rate; limitation....
139.03 - Liquor tax. - 139.03 Liquor tax. An occupational tax is imposed upon the...
139.035 - Wine shipped directly to individuals in this state. - 139.035 Wine shipped directly to individuals in this state. (1)...
139.04 - Exclusions. - 139.04 Exclusions. No tax is levied by ss. 139.02 and...
139.05 - Payment of malt beverages tax. - 139.05 Payment of malt beverages tax. (1) The tax imposed...
139.06 - Liquor tax returns; exceptions. - 139.06 Liquor tax returns; exceptions. (1) (a) The taxes imposed...
139.08 - Powers and duties of the secretary of revenue. - 139.08 Powers and duties of the secretary of revenue. (1)...
139.09 - Registration. - 139.09 Registration. Every brewer, brewpub, bottler, manufacturer, rectifier, wholesaler, or...
139.092 - Audits; additional assessments; refunds. - 139.092 Audits; additional assessments; refunds. Sections 71.74 (1), (2), (10),...
139.094 - Appeals. - 139.094 Appeals. Sections 71.88 (1) (a) and (2) (a), 71.89...
139.096 - Failure to file. - 139.096 Failure to file. If any taxpayer required to file...
139.10 - Refunds by secretary of administration. - 139.10 Refunds by secretary of administration. (1) On the certificate...
139.11 - Records and reports. - 139.11 Records and reports. (1) Preservation of records. Every person...
139.115 - Collection. - 139.115 Collection. Sections 71.91 (1) (a) and (c) and (2)...
139.18 - Presumptions from possession. - 139.18 Presumptions from possession. (1) The possession of any fermented...
139.20 - Compulsory testimony. - 139.20 Compulsory testimony. (1) Any person may be compelled to...
139.22 - Confiscation. - 139.22 Confiscation. If a duly authorized employee of the department...
139.25 - Penalties. - 139.25 Penalties. (1) Interest and penalties. Unpaid taxes bear interest...
139.26 - Prosecutions by attorney general. - 139.26 Prosecutions by attorney general. Upon request by the secretary...
139.30 - Cigarette tax; definitions. - 139.30 Cigarette tax; definitions. In ss. 139.30 to 139.44, unless...
139.31 - Tax imposed; exceptions. - 139.31 Tax imposed; exceptions. (1) An excise tax is imposed...
139.315 - Cigarette inventory tax imposed; procedures. - 139.315 Cigarette inventory tax imposed; procedures. (1) Inventory tax imposed....
139.32 - Payment of taxes. - 139.32 Payment of taxes. (1) The tax imposed by s....
139.321 - Unlawful possession of cigarettes. - 139.321 Unlawful possession of cigarettes. (1) It is unlawful for...
139.322 - Security. - 139.322 Security. (1) The secretary may require any person who...
139.323 - Refunds to Indian tribes. - 139.323 Refunds to Indian tribes. The department shall refund 70...
139.325 - Agreements with Indian tribes. - 139.325 Agreements with Indian tribes. The department may enter into...
139.33 - Use tax. - 139.33 Use tax. (1) A use tax is imposed and...
139.34 - Permits required. - 139.34 Permits required. (1) (a) No person may manufacture cigarettes...
139.345 - Direct marketing. - 139.345 Direct marketing. (1) (a) No person may sell cigarettes...
139.35 - Stamps. - 139.35 Stamps. (1) Transfers. No person may give, sell or...
139.355 - Appeals. - 139.355 Appeals. Sections 71.88 (1) (a) and (2) (a), 71.89...
139.36 - Refunds for unusable stamps. - 139.36 Refunds for unusable stamps. The secretary shall refund to...
139.362 - Bad debt deductions. - 139.362 Bad debt deductions. (1) In this section, “bad debt"...
139.363 - Preferred claims. - 139.363 Preferred claims. If the property of any purchaser of...
139.365 - Other refunds. - 139.365 Other refunds. Section 71.75 (2), (4) to (7) and...
139.37 - Salespersons. - 139.37 Salespersons. (1) (a) No person shall sell or take...
139.38 - Records, returns. - 139.38 Records, returns. (1) Every manufacturer located out of the...
139.39 - Administration and enforcement. - 139.39 Administration and enforcement. (1) The department shall administer and...
139.395 - Theft of tax moneys. - 139.395 Theft of tax moneys. All cigarette tax moneys received...
139.40 - Seizure and confiscation. - 139.40 Seizure and confiscation. (1) All cigarettes acquired, owned, imported,...
139.41 - Place to place delivery. - 139.41 Place to place delivery. No person shall peddle any...
139.42 - Nuisance. - 139.42 Nuisance. Any building or place of any kind where...
139.43 - Statewide concern. - 139.43 Statewide concern. Sections 139.30 to 139.44 shall be construed...
139.44 - Interest and penalties. - 139.44 Interest and penalties. (1) Any person who falsely or...
139.45 - Prosecutions by attorney general. - 139.45 Prosecutions by attorney general. Upon request by the secretary...
139.46 - Lists. - 139.46 Lists. The department shall compile and maintain a list...
139.75 - Definitions. - 139.75 Definitions. In this subchapter: (1) “Business" means any trade,...
139.76 - Imposition; exceptions. - 139.76 Imposition; exceptions. (1) An excise tax is imposed upon...
139.77 - Distributors, monthly returns. - 139.77 Distributors, monthly returns. (1) On or before the 15th...
139.78 - Use tax. - 139.78 Use tax. (1) A tax is imposed upon the...
139.79 - Permits; distributor; subjobber. - 139.79 Permits; distributor; subjobber. (1) No person may engage in...
139.80 - Refunds, credits. - 139.80 Refunds, credits. If tobacco products or vapor products upon...
139.801 - Bad debt deductions. - 139.801 Bad debt deductions. (1) In this section, “bad debt"...
139.802 - Preferred claims. - 139.802 Preferred claims. If the property of any purchaser of...
139.803 - Refunds to Indian tribes. - 139.803 Refunds to Indian tribes. The department may refund the...
139.805 - Agreements with Indian tribes. - 139.805 Agreements with Indian tribes. The department may enter into...
139.81 - Salespersons. - 139.81 Salespersons. (1) No person may sell or take orders...
139.82 - Records, returns. - 139.82 Records, returns. (1) Every manufacturer located out of the...
139.83 - Administration and enforcement. - 139.83 Administration and enforcement. Sections 139.355, 139.365, 139.39 and 139.40,...
139.832 - Police powers. - 139.832 Police powers. The duly authorized employees of the department...
139.835 - Timely filing. - 139.835 Timely filing. The provisions on timely filing under s....
139.84 - Bonds. - 139.84 Bonds. Section 78.11, as it applies to suppliers of...
139.85 - Interest and penalties. - 139.85 Interest and penalties. (1) The interest and penalties under...
139.86 - Prosecutions by attorney general. - 139.86 Prosecutions by attorney general. Upon request by the secretary...