Wisconsin Statutes

Wis. Stat. § 139.325 (2026)

Agreements with Indian tribes

✓ current as of July 2026

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139.325139.325 Agreements with Indian tribes. The department may enter into agreements with Indian tribes to provide for the refunding of the cigarette tax imposed under s. 139.31 (1) on cigarettes sold on reservations to enrolled members of the tribe residing on the tribal reservation.

139.325 HistoryHistory: 1983 a. 27.

139.325 Cross-referenceCross-reference: See also ss. Tax 9.08 and 9.09, Wis. adm. code.

Notes of Decisions

Cited in 1 case, 2008–2008 · leading case: Ho-Chunk Nation v. Wisconsin Dep't of Revenue, 2008 WI App 95 (Wis. Ct. App. 2008).

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Ho-Chunk Nation v. Wisconsin Dep't of Revenue, 2008 WI App 95 (Wis. Ct. App. 2008). · cites it 2× “We note that Wis. Stat. § 139.325 provides that the "department may enter into agreements with Indian tribes to provide for the refunding of the cigarette tax imposed under s.”

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