What requirements must a retailer meet to sell cigarettes to consumers in the state of Wisconsin?
• Wisconsin excise tax must have been paid on the cigarettes. • The retailer must hold a valid license to sell cigarettes to consumers in Wisconsin. Licensed retailers are required to purchase their cigarettes for sale to Wisconsin consumers from permitted wholesalers (distributors or jobbers) who sell cigarettes on which the Wisconsin excise taxes have been paid, evidenced by the Wisconsin Cigarette Tax Stamp affixed to each pack of cigarettes. Cigarettes possessed and/or offered for sale to consumers in this state without the proper Wisconsin tax stamp affixed are untaxed and illegal contraband cigarettes subject to seizure. Such sales of cigarettes via the Internet or mail order to consumers in the state of Wisconsin are not legal. [See sec. 134.65, subch. II of ch. 139, and sec. 995.12, Wis. Stats.] Appearance of a manufacturer’s brand(s) in the Attorney General’s Directory of Certifying Manufacturers, does not, on its own, constitute legal sale of that product to Wisconsin consume
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