139.43 Statewide concern. Sections 139.30 to 139.44 shall be construed as an enactment of statewide concern for the purpose of providing a uniform regulation of the sale of cigarettes.
History: 1993 a. 213; 1995 a. 225.
The state regulatory scheme for tobacco sales preempts municipalities from adopting regulations that are not in strict conformity with those of the state. U.S. Oil, Inc. v. City of Fond du Lac, 199 Wis. 2d 333, 544 N.W.2d 589 (Ct. App. 1995), 95-0213.
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.