What definitions apply for purposes of the Wisconsin tobacco products tax law?
• Tobacco products – Wisconsin law defines tobacco products as cigars, cheroots, granulated, plug cuts, snuff, chewing tobacco, clippings, and other forms of tobacco prepared in such a manner as to be suitable for chewing or smoking in a pipe or otherwise. The definition includes tobacco that can be used for “roll your own” cigarettes, but it does not include cigarettes [sec. 139.75(12), Wis. Stats.]. • Moist snuff – Any finely cut, ground, or powdered smokeless tobacco that is intended to be placed or dipped in the mouth. • Person – The term includes a natural person, sole proprietorship, partnership, limited liability company, corporation or association. • Permittee – A person who holds a tobacco products permit issued by the Wisconsin Department of Revenue.
