General Information for Wisconsin Cigarette Tax Stamp Sales
WHO MAY ORDER CIGARETTE STAMPS
Only businesses holding a valid Wisconsin cigarette distributor permit may use the Wisconsin Cigarette Stamp Order (Form CT-108). All sales and transfers of stamps may only be made by the department to permit-holding distributors. No person may accept, purchase, transfer, or borrow any stamps from another person. A cigarette permit is not transferable to another person or location. Immediate written notification is required when your business undergoes any change to its name, address, or ownership.
A Wisconsin Cigarette Stamp Order (Form CT-108) is required to be filed electronically on My Tax Account with the department. Information on My Tax Account can be found at tap.revenue.wi.gov.
Do not indicate a post office box for your address. Stamps can only be delivered to a street address. You may send orders in advance. However, you must indicate the date you want to receive the stamps. Orders will be processed as follows:
- Orders received prior to 12:00 noon are shipped the same day.
- Orders received after 12:00 noon are shipped the following work day.
When determining the anticipated receipt date, weekends and legal holidays are excluded.
RECEIVING YOUR STAMPS
Upon receipt of your order, check the stamps received against the cigarette packing slip enclosed with the stamps. Call us immediately at (608) 266-3282 if there are any discrepancies. The cigarette packing slip will indicate the reporting period for paying and reporting the stamps. Retain copies of your orders, along with the cigarette packing slip, for five years.
PAYING FOR YOUR STAMPS
Stamps are sold to authorized distributors via cash or credit (see Security). If paid by cash (i.e., cashiers check, money order, or Electronic Funds Transfer (EFT)), payment must be received prior to shipment of the tax stamps. For stamps sold on credit, the tax is due at the earlier of (1) formal demand by the department, or (2) with the filing of your tax return due 15 days after the close of the month in which the stamps were to be reported based on your cigarette packing slip.
The department may require applicants who qualify for a distributor's permit to have security on file before issuing their permit. Security may be in the form of a bond, certificates of deposit, or cash. A permit will not be issued until the security is received, if required. After giving ten days notice, the department may recover any tax, interest, penalties, and other charges from the security of any person who is delinquent in paying the taxes.
REPORTING YOUR STAMP PURCHASE
Report your stamp order(s) on the Monthly Schedule of Purchases and Ending Inventory of Unaffixed Wisconsin Stamps and Instruction (Form CT-104), in the month indicated on the cigarette packing slip. Transfer the required information from the order form received with your stamps, including the shipping and printing cost, date received, etc.
LOST OR STOLEN STAMPS
Distributors are liable for the tax on all lost or stolen stamps. All stamp orders are shipped FOB origin from the department to distributors at their permitted business location. The department ships based on the delivery option as instructed by the distributor. Distributors may instruct the department to ship stamps via another carrier, provided it is approved by the department and the carrier provides the department with a signed and dated confirmation of receipt. If stamps are lost, retain the shipping container and packaging and call the department immediately at (608) 266-6757 or (608) 266-6701.
THEFT OF TAX MONEYS
All cigarette tax moneys received by a distributor from the sale of cigarettes on which the tax has become due and not been paid are trust funds in the hands of the distributor and are the property of this state. Any distributor who fraudulently withholds, appropriates, or otherwise uses cigarette tax moneys that are the property of this state is guilty of theft, whether or not the distributor has or claims to have an interest in those moneys.
RETURNING STAMPS FOR REFUND
Refunds will be granted on stamps unfit for use if the sale of the stamps can be traced to the distributor. On all refunds granted, the discount and service charges, including expenses of determining the amount of refund, will be deducted. Complete a Distributor's Refund Claim for Cigarette Tax (Form CT-624). Please contact the department at (608) 266-6701 for a Distributor's Refund Claim for Cigarette Tax (Form CT-624).
Distributors should monitor their stamping quality performance. To be properly stamped, the full revenue stamp and at least 50% of the surrounding border must be clearly visible in a proper position on the cigarette package. Cigarette packages that do not bear the proper tax stamp may be seized.
FOR MORE INFORMATION PLEASE CONTACT:
WISCONSIN DEPARTMENT OF REVENUE
Mail Stop 6-107
P.O. Box 8900
Madison, WI 53708-8900
Phone: (608) 266-6701
Fax: (608) 261-7049
Email Additional Questions
Last updated December 14, 2012