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

139.37 Salespersons.
(1)
(a) No person shall sell or take orders for cigarettes for resale in this state for any manufacturer or permittee without first obtaining a salesperson's permit from the department of revenue. No manufacturer or permittee shall authorize any person to sell or take orders for cigarettes in this state without first having such person secure a salesperson's permit. The department shall issue the required number of permits to manufacturers and permittees who hold a valid certificate issued under s. 73.03 (50). Each application for a permit shall disclose the name and address of the employer and such permit shall remain effective only while the salesperson represents such named employer. If such salesperson is thereafter employed by another manufacturer or permittee the salesperson shall obtain a new salesperson's permit. Each manufacturer and permittee shall notify the department within 10 days after the resignation or dismissal of any such salesperson holding a permit.
(c) Subject to ss. 111.321, 111.322 and 111.335, no permit under this section may be granted to any person who:
1. Has been convicted of a misdemeanor not involving chs. 340 to 349, at least 3 times;
2. Has been convicted of a felony, unless pardoned;
3. Is addicted to the use of a controlled substance or controlled substance analog under ch. 961;
4. Has income which comes principally from gambling, or who has been convicted of 2 or more gambling offenses;
5. Has been guilty of crimes relating to prostitution; or
6. Has been guilty of crimes relating to loaning money or anything of value to persons holding licenses or permits pursuant to ch. 125.
(d) The department of revenue shall immediately notify any person who is denied a permit in writing of the denial and the reasons therefor.
(e) A denial of a permit by the department of revenue is subject to judicial review under ch. 227.
(2) No representative of any manufacturer shall sell more than 3 cartons of any one kind of cigarettes to any retailer at one time.
History: 1971 c. 219; 1973 c. 198; 1975 c. 39 s. 732 (2m); 1975 c. 199; 1977 c. 125; 1979 c. 89; 1981 c. 79 s. 18; 1981 c. 334 s. 25 (1); 1981 c. 380, 391; 1983 a. 27 s. 2200 (45); 1995 a. 27, 448.

Structure Wisconsin Statutes & Annotations

Wisconsin Statutes & Annotations

Chapter 139 - Beverage and tobacco 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.

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.

139.75 - Definitions.

139.76 - Imposition; exceptions.

139.77 - Distributors, monthly returns.

139.78 - Use tax.

139.79 - Permits; distributor; subjobber.

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.

139.82 - 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.