210.30 Tax on tobacco products; exemptions
(1) A tax is hereby imposed upon all tobacco products in this state
and upon any person engaged in business as a distributor thereof at the
rate of 25 percent of the wholesale sales price of such tobacco products.
Such tax shall be imposed at the time the distributor:
(a) Brings or causes to be brought into this state from without the
state tobacco products for sale;
(b) Makes, manufactures, or fabricates tobacco products in this state
for sale in this state; or
(c) Ships or transports tobacco products to retailers in this state,
to be sold by those retailers.
(2) A tax is hereby imposed upon the use or storage by consumers of
tobacco products in this state and upon such consumers at the rate of
25 percent of the cost of such tobacco products. The tax imposed by this
subsection shall not apply if the tax imposed by subsection (1) on such
tobacco products has been paid. This tax shall not apply to the use or
storage of tobacco products in quantities of less than 1 pound in the
possession of any one consumer.
(3) Any tobacco product with respect to which a tax has once been
imposed under this part shall not again be subject to tax under this part.
(4) No tax shall be imposed by this part upon tobacco products not
within the taxing power of the state under the Commerce Clause of the
United States Constitution.
(5) The exemptions provided for cigarettes under s. 210.04(4) shall
also apply to tobacco products under this part.