Wisconsin § 139.815 Remote retail sales.

Wisconsin Statutes

§ 139.815 — Remote retail sales.

Wisconsin § 139.815

Ch. 139Beverage and tobacco taxes

Subch.subch. III of ch. 139 SUBCHAPTER III

TOBACCO PRODUCTS TAX

This text of Wisconsin § 139.815 (Remote retail sales.) 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. § 139.815 (2026).

Text

815  No person may make remote retail sales to consumers unless all of the following apply:
815(1) (1) The person obtains a remote retail seller permit under s. 139.795 .
815(2) (2) The person registers with the department and collects the taxes administered or imposed under s. 77.52 or 77.53 .
815(3) (3) The person collects and remits the tax under s. 139.76 .
815(4) (4) The person uses an independent, 3rd-party age verification service that compares information available from a commercially available database or aggregate of databases that are regularly used by government agencies and business for age and identity verification to determine whether a prospective consumer has attained the minimum age for purchasing a tobacco product under the federal Food, Drug, and Cos

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139.815 No person may make remote retail sales to consumers unless all of the following apply:
139.815(1) (1) The person obtains a remote retail seller permit under s. 139.795 .
139.815(2) (2) The person registers with the department and collects the taxes administered or imposed under s. 77.52 or 77.53 .
139.815(3) (3) The person collects and remits the tax under s. 139.76 .
139.815(4) (4) The person uses an independent, 3rd-party age verification service that compares information available from a commercially available database or aggregate of databases that are regularly used by government agencies and business for age and identity verification to determine whether a prospective consumer has attained the minimum age for purchasing a tobacco product under the federal Food, Drug, and Cosmetic Act based on the personal information provided by the prospective consumer during the ordering process.