Who must obtain a tobacco products permit?
• Any person that handles tobacco products at the wholesale level in Wisconsin as a distributor or subjobber. • Retailers who purchase tobacco products from sources outside Wisconsin that do not hold a distributor permit. Persons who apply for a tobacco products permit must hold a Business Tax Registration (BTR) Certificate [sec. 73.03(50), Wis. Stats.]. The BTR certificate and tobacco products permits are issued by the Excise Section in Madison. There is a one-time $20 charge for the BTR certificate. This certificate is renewable every two years for $10. The BTR certificate and tobacco products permits are valid until canceled by the permittee or revoked by the department. A person need only obtain one BTR certificate regardless of the number of permits or licenses held with the department.
