139.33 Use tax.
(1) A use tax is imposed and levied upon the use of cigarettes in this state by any person for any purpose if the excise tax imposed by s. 139.31 has not been paid on such cigarettes. Such tax is levied and shall be collected at the same rates as provided for in s. 139.31. The tax imposed by this section is not applicable to cigarettes subject to the excise tax imposed by s. 139.31 nor to cigarettes exempt from that tax under s. 139.31 (3).
(3) No person other than a member of the armed forces, as specified in this subsection, a distributor, or a bonded direct marketer who is authorized by the department to purchase and affix tax stamps may import into this state cigarettes on which the excise tax imposed by s. 139.31 has not been paid and the container of which does not bear proper stamps. Within 15 days, any such person importing cigarettes shall file a declaration of such cigarettes imported and shall remit therewith the tax on such cigarettes imposed by this section. Members of the armed forces shall not be required to report or pay the tax on cigarettes in their possession if such cigarettes are issued to them by the U.S. government or any of its subdivisions or were purchased in any armed forces post exchange or service store for their personal use or consumption. If the use tax imposed by this section is not paid when due, it shall become delinquent and the person liable for it shall pay, in addition, a penalty of $25 for each 200 cigarettes. Interest on the delinquent tax and penalty shall accrue at the rate of 1.5 percent per month or each fraction of a month from the date the tax became due until paid.
(4) Sections 139.30 to 139.44 relating to enforcement of the excise tax imposed by s. 139.31 apply to enforcement of the use tax imposed by this section.
History: 1977 c. 289; 1983 a. 27; 1987 a. 312 s. 17; 1991 a. 39; 1997 a. 27; 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.