Wisconsin § 139.321 Unlawful possession of cigarettes.

Wisconsin Statutes

§ 139.321 — Unlawful possession of cigarettes.

Wisconsin § 139.321

Ch. 139Beverage and tobacco taxes

Subch.subch. II of ch. 139 SUBCHAPTER II

CIGARETTE TAXES

This text of Wisconsin § 139.321 (Unlawful possession of cigarettes.) is published on Counsel Stack Legal Research, covering Wisconsin primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wis. Stat. § 139.321 (2026).

Text

139.321 139.321(1) (1) It is unlawful for any person to possess cigarettes unless the required stamps are properly affixed as provided in ss. 139.32 (1) and 139.33 (4) . 139.321(1)(a) (a) This subsection shall not apply to the following: 139.321(1)(a)1.

1.Manufacturers, distributors or warehouse operators possessing valid permits issued by the secretary. 139.321(1)(a)2.

2.Any permittee under s. 139.34 having department approval or person authorized to acquire, possess or sell unstamped cigarettes under s. 139.31 (3) provided that said permittee or person maintains a separate inventory thereof and records pertaining thereto in such manner and form as the department prescribes by rule. 139.321(1)(a)3.

3.Common carriers licensed by the interstate commerce commission to carry such commoditi

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139.321
139.321(1) (1) It is unlawful for any person to possess cigarettes unless the required stamps are properly affixed as provided in ss. 139.32 (1) and 139.33 (4) .
139.321(1)(a) (a) This subsection shall not apply to the following:
139.321(1)(a)1. 1. Manufacturers, distributors or warehouse operators possessing valid permits issued by the secretary.
139.321(1)(a)2. 2. Any permittee under s. 139.34 having department approval or person authorized to acquire, possess or sell unstamped cigarettes under s. 139.31 (3) provided that said permittee or person maintains a separate inventory thereof and records pertaining thereto in such manner and form as the department prescribes by rule.
139.321(1)(a)3. 3. Common carriers licensed by the interstate commerce commission to carry such commodities in interstate commerce who are in possession of proper bills of lading covering each such shipment. The department may by rule require that copies of all such bills of lading, clearly indicating thereon the quantities of cigarettes transported, be furnished to it.
139.321(1)(b) (b) Any person violating this subsection shall be punished as provided in s. 139.44 (8) .
139.321(2) (2) No retailer may possess cigarettes purchased from any person except a manufacturer, distributor or jobber who holds a valid permit from the department.