What definitions apply for purposes of the Wisconsin cigarette tax law?
• Cigarettes – Wisconsin law defines cigarettes as any roll of tobacco which is wrapped in paper or any substance other than tobacco [sec. 139.30(1), Wis. Stats.]. • Person – The term includes a natural person, sole proprietorship, partnership, limited liability company, corporation, or association. • Permittee – A person who holds a cigarette permit issued by the Wisconsin Department of Revenue.
