139.321 Unlawful possession of cigarettes.
(1) It is unlawful for any person to possess cigarettes unless the required stamps are properly affixed as provided in ss. 139.32 (1) and 139.33 (4).
(a) This subsection shall not apply to the following:
1. Manufacturers, distributors or warehouse operators possessing valid permits issued by the secretary.
2. Any permittee under s. 139.34 having department approval or person authorized to acquire, possess or sell unstamped cigarettes under s. 139.31 (3) provided that said permittee or person maintains a separate inventory thereof and records pertaining thereto in such manner and form as the department prescribes by rule.
3. Common carriers licensed by the interstate commerce commission to carry such commodities in interstate commerce who are in possession of proper bills of lading covering each such shipment. The department may by rule require that copies of all such bills of lading, clearly indicating thereon the quantities of cigarettes transported, be furnished to it.
(b) Any person violating this subsection shall be punished as provided in s. 139.44 (8).
(2) No retailer may possess cigarettes purchased from any person except a manufacturer, distributor or jobber who holds a valid permit from the department.
History: 1993 a. 16 ss. 2384, 2385, 2386; 2005 a. 25.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 139 - Beverage and tobacco taxes.
139.02 - Fermented malt beverages tax.
139.035 - Wine shipped directly to individuals in this state.
139.05 - Payment of malt beverages tax.
139.06 - Liquor tax returns; exceptions.
139.08 - Powers and duties of the secretary of revenue.
139.092 - Audits; additional assessments; refunds.
139.10 - Refunds by secretary of administration.
139.18 - Presumptions from possession.
139.20 - Compulsory testimony.
139.26 - Prosecutions by attorney general.
139.30 - Cigarette tax; definitions.
139.31 - Tax imposed; exceptions.
139.315 - Cigarette inventory tax imposed; procedures.
139.321 - Unlawful possession of cigarettes.
139.323 - Refunds to Indian tribes.
139.325 - Agreements with Indian tribes.
139.36 - Refunds for unusable stamps.
139.362 - Bad debt deductions.
139.39 - Administration and enforcement.
139.395 - Theft of tax moneys.
139.40 - Seizure and confiscation.
139.41 - Place to place delivery.
139.44 - Interest and penalties.
139.45 - Prosecutions by attorney general.
139.76 - Imposition; exceptions.
139.77 - Distributors, monthly returns.
139.79 - Permits; distributor; subjobber.
139.801 - Bad debt deductions.
139.803 - Refunds to Indian tribes.
139.805 - Agreements with Indian tribes.
139.83 - Administration and enforcement.