Wisconsin Statutes
Wis. Stat. § 139.30 (2026)
Cigarette tax; definitions
✓ current as of July 2026
Find cases:
SyfertCases citing this section
WI-LEGdocs.legis.wisconsin.gov
JustiaChapter on Justia
CornellLII Search
CasesGoogle Scholar
139.30139.30 Cigarette tax; definitions. In ss. 139.30 to 139.44, unless the context otherwise requires:
139.30(1d)(1d) “Bonded direct marketer” means any person who acquires unstamped cigarettes from the manufacturer thereof, affixes stamps to the packages or other containers, stores them and sells them by direct marketing to consumers for their own personal use and who may also acquire stamped cigarettes from manufacturers or distributors for such sales.
139.30(1m)(1m) “Cigarette” means any roll of tobacco wrapped in paper or any substance other than tobacco.
139.30(1s)(1s) “Consumer” means any individual who receives cigarettes for his or her personal use or consumption or any individual who has title to or possession of cigarettes for any purpose other than for sale or resale.
139.30(2p)(2p) “Direct marketing” means publishing or making accessible an offer for the sale of cigarettes to consumers in this state, or selling cigarettes to consumers in this state, using any means by which the consumer is not physically present at the time of sale on a premise that sells cigarettes.
139.30(3)(3) “Distributor” means any person who acquires unstamped cigarettes from the manufacturer thereof, affixes stamps to the packages or other containers, stores them and sells them to other permittees or to retailers for resale or who acquires stamped cigarettes from another permittee for such sales.
139.30(4)(4) “Enrolled member” means a person whose name appears on the tribal role of an Indian tribe or whose status as an enrolled member of a tribe is recognized by the tribal council of that tribe.
139.30(4m)(4m) “File” means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
139.30(4n)(4n) “Government issued identification” includes a valid driver’s license, state identification card, passport, or military identification.
139.30(5)(5) “Indian tribe” means a federally recognized American Indian tribe or band in this state.
139.30(6)(6) “Jobber” means any person who acquires stamped cigarettes from manufacturers or distributors, stores them and sells them to retailers for resale.
139.30(7)(7) “Manufacturer” means any person who manufactures cigarettes for the purpose of sale, including the authorized agent of a person who manufactures cigarettes for the purpose of sale. “Manufacturer” includes a person who owns an automated roll-your-own machine that is used to make cigarettes, but does not include an individual who owns a roll-your-own machine and uses the machine in his or her home solely to make cigarettes for his or her personal use or for the use of other individuals who live in his or her home.
139.30(8)(8) “Multiple retailer” means any person who acquires stamped cigarettes from manufacturers or permittees, stores them and sells them to consumers through 10 or more retail outlets which he or she owns and operates within or without this state.
139.30(8d)(8d) “Nonbonded direct marketer” means any person who acquires stamped cigarettes from the manufacturers or distributors, stores them, and sells them by direct marketing to consumers for their own personal use.
139.30(8m)(8m) “Pay” means mail or deliver funds to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
139.30(8p)(8p) “Person” includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter.
139.30(9)(9) “Reservation” means all land within the boundaries of the Bad River, Forest County Potawatomi, Lac Courte Oreilles, Lac du Flambeau, Menominee, Mole Lake, Oneida, Red Cliff, St. Croix and Stockbridge-Munsee reservations and the Winnebago Indian communities.
139.30(12)(12) “Sell” or “sale” includes the transfer, gift, barter, trade or exchange or any shift, device, scheme or transaction whereby cigarettes may be obtained and the solicitation of orders for, or the sale for, future delivery of cigarettes.
139.30(12m)(12m) “Sign” means write one’s signature or, if the department prescribes another method of authenticating, use that other method.
139.30(13)(13) “Stamp” means the authorized indicia of cigarette tax payment including water transfer stamps and heat applied stamps.
139.30(13m)(13m) “Trust lands” means any lands in this state held in trust by the U. S. government for the benefit of a tribe or a member of a tribe.
139.30(14)(14) “Vending machine” is any mechanical device which automatically dispenses cigarettes upon the deposit therein of specified coins in payment for such cigarettes.
139.30(15)(15) “Vending machine operator” means a person who acquires stamped cigarettes from manufacturers or permittees, stores them and sells them through the medium of vending machines which he or she owns, operates or services and which are located on premises which are owned or under the control of other persons.
139.30(16)(16) “Warehouse” means the premises where any person is lawfully engaged in the business of storing cigarettes for profit but shall not include the premises where common carriers store cigarettes which are received by them as common carriers and are in transit in interstate commerce.
139.30 HistoryHistory: 1979 c. 34, 221; 1983 a. 27, 189; 1985 a. 302; 1993 a. 16, 482; 1997 a. 27; 1999 a. 9; 2001 a. 16; 2005 a. 25; 2013 a. 20; 2015 a. 216.
Notes of Decisions
Cited in 6
cases, 1996–2009 · leading case: Ho-Chunk Nation v. Wisconsin Dep't of Revenue, 2009 WI 48 (Wis. 2009).
Ho-Chunk Nation v. Wisconsin Dep't of Revenue, 2009 WI 48 (Wis. 2009). “" Wis. Stat. § 139.30 (13m). ¶ 71 This definition does not help the State in its interpretation of the word "designated.”
Eby-Brown Co., LLC v. Wisconsin Dep't of Agric., Trade & Consum. Prot. & Its Sec'y, James Harsdorf, 295 F.3d 749 (7th Cir. 2002). “Wis. Stat. § 139.30 (3). Jobbers are not permitted to affix such stamps and must instead purchase stamped products from permit holders.”
Eby-Brown Co. v. Wisconsin Dep't of Agric., Trade & Consum. Prot., 213 F. Supp. 2d 993 (W.D. Wis. 2001). “Wis.Stat. § 139.30(6). Generally, jobbers service low-volume retail accounts, while permit holders service higher volume accounts.”
Ho-Chunk Nation v. Wisconsin Dep't of Revenue, 2008 WI App 95 (Wis. Ct. App. 2008). “"Trust lands" is defined in Wis. Stat. § 139.30 (13m) as "any lands in this state held in trust by the U.”
U.S. Oil, Inc. v. City of Fond Du Lac, 544 N.W.2d 589 (Wis. Ct. App. 1996). “*342 (5) Local ordinance. A county, town, village or city may adopt an ordinance regulating the conduct regulated by this section only if it strictly conforms to this section.”
Eby-Brown Co LLC v. WI Dept Agric. (7th Cir. 2002). “Wis. Stat. § 139.30 (3). Jobbers are not permitted to affix such stamps and must instead purchase stamped products from permit holders.”
— Wis. Stat. § 139.30(13m) — 1 case
Ho-Chunk Nation v. Wisconsin Dep't of Revenue, 2009 WI 48 (Wis. 2009). “" Wis. Stat. § 139.30 (13m). ¶ 71 This definition does not help the State in its interpretation of the word "designated.”
— Wis. Stat. § 139.30(5) — 1 case
Ho-Chunk Nation v. Wisconsin Dep't of Revenue, 2009 WI 48 (Wis. 2009). “" Wis. Stat. § 139.30 (13m). ¶ 71 This definition does not help the State in its interpretation of the word "designated.”
— Wis. Stat. § 139.30(6) — 1 case
Eby-Brown Co. v. Wisconsin Dep't of Agric., Trade & Consum. Prot., 213 F. Supp. 2d 993 (W.D. Wis. 2001). “Wis.Stat. § 139.30(6). Generally, jobbers service low-volume retail accounts, while permit holders service higher volume accounts.”
— Wis. Stat. § 139.30(8) — 1 case
Eby-Brown Co. v. Wisconsin Dep't of Agric., Trade & Consum. Prot., 213 F. Supp. 2d 993 (W.D. Wis. 2001). “Wis.Stat. § 139.30(6). Generally, jobbers service low-volume retail accounts, while permit holders service higher volume accounts.”
— Wis. Stat. § 139.30(9) — 1 case
Ho-Chunk Nation v. Wisconsin Dep't of Revenue, 2009 WI 48 (Wis. 2009). “" Wis. Stat. § 139.30 (13m). ¶ 71 This definition does not help the State in its interpretation of the word "designated.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.