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Bills · 2023-2024 Regular Session

AB 910

Became law Official bill text Atom feed

Relating to: remote sellers of cigars and pipe tobacco. (FE)

Cigarette — Taxation Retail establishment Retirement — Protective service Revenue department of Tobacco

  1. Introduced, completed
  2. Passes Assembly, completed
  3. Passes Senate, completed
  4. Governor signs, completed
  5. Law, completed

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

This bill prohibits a person from making remote retail sales of cigars or pipe

tobacco unless the person obtains a remote retail seller permit from the Department

of Revenue; uses an independent, third-party age verification service to determine

whether prospective buyers are 21 years of age; and satisfies certain other

requirements specified in the bill, including, in certain circumstances, collection of

the state sales and use tax. Under the bill, a “remote retail sale” of cigars or pipe

tobacco is a sale for which a consumer submits an order while not in the physical

presence of the seller or for which a consumer is not in the physical presence of the

seller when obtaining possession of the cigars or pipe tobacco. The bill also requires

a person to obtain a remote retail seller permit from DOR for each place of business

at which the person engages in the business of a remote retail seller. Remote retail

sellers must file a report and certain other forms specified in the bill with DOR each

month, and must pay to DOR the tobacco products tax incurred by the deadline for

filing those materials. The bill also specifies requirements regarding the calculation

of the tobacco products tax imposed on remote retail sales of cigars and pipe tobacco.

Under current law, a person who brings or causes to be brought into the state

tobacco products for the purpose of selling the tobacco products is a tobacco products

distributor and must obtain a permit from DOR to engage in that business. Current

law requires distributors to file monthly returns with DOR, and must pay to DOR

the tobacco products tax incurred by the deadline for filing those returns.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Baldeh (D) , C. Anderson (D) , Dallman (R) , Green (R) , Myers (D) , Ohnstad (D) , Sinicki (D) , Steffen (R) , Subeck (D) , Swearingen (R)

3 cosponsors

Ballweg (R) , Feyen (R) , Wanggaard (R)

Votes

Assembly: Report Assembly Substitute Amendment 1 adoption recommended by Committee on Jobs, Economy and Small Business Development, Ayes 11, Noes 0

Passed 11–0 Feb 7, 2024 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Report passage as amended recommended by Committee on Jobs, Economy and Small Business Development, Ayes 11, Noes 0

Passed 11–0 Feb 7, 2024 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report concurrence recommended by Committee on Universities and Revenue, Ayes 7, Noes 1

Passed 7–1 Mar 8, 2024 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report concurrence recommended by Joint Committee on Finance, Ayes 13, Noes 0

Passed 13–0 Mar 11, 2024 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2

Passed 3–2 Mar 11, 2024 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: CONCURRENCE

Passed 30–2 Mar 12, 2024 official source full page

Nay · 2

Full history

  1. Jan 4, 2024 · Assembly

    Introduced by Representatives Swearingen, Green, C. Anderson, Baldeh, Dallman, Myers, Ohnstad, Sinicki, Subeck and Steffen; cosponsored by Senators Feyen, Ballweg and Wanggaard

  2. Jan 4, 2024 · Assembly

    Read first time and referred to Committee on Jobs, Economy and Small Business Development

  3. Jan 17, 2024 · Assembly

    Fiscal estimate received

  4. Jan 24, 2024 · Assembly

    Public hearing held

  5. Feb 6, 2024 · Assembly

    Assembly Substitute Amendment 1 offered by Representative Swearingen

  6. Feb 7, 2024 · Assembly

    Report Assembly Substitute Amendment 1 adoption recommended by Committee on Jobs, Economy and Small Business Development, Ayes 11, Noes 0

  7. Feb 7, 2024 · Assembly

    Report passage as amended recommended by Committee on Jobs, Economy and Small Business Development, Ayes 11, Noes 0

  8. Feb 7, 2024 · Assembly

    Referred to committee on Rules

  9. Feb 8, 2024 · Assembly

    Placed on calendar 2-13-2024 by Committee on Rules

  10. Feb 13, 2024 · Assembly

    Assembly Substitute Amendment 1 adopted

  11. Feb 13, 2024 · Assembly

    Ordered to a third reading

  12. Feb 13, 2024 · Assembly

    Rules suspended

  13. Feb 13, 2024 · Assembly

    Read a third time and passed

  14. Feb 13, 2024 · Assembly

    Ordered immediately messaged

  15. Feb 13, 2024 · Assembly

    Read a second time

  16. Feb 14, 2024 · Senate

    Received from Assembly

  17. Feb 19, 2024 · Senate

    Read first time and referred to committee on Universities and Revenue

  18. Mar 7, 2024 · Senate

    Executive action taken

  19. Mar 8, 2024 · Senate

    Report concurrence recommended by Committee on Universities and Revenue, Ayes 7, Noes 1

  20. Mar 8, 2024 · Senate

    Available for scheduling

  21. Mar 11, 2024 · Senate

    Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)

  22. Mar 11, 2024 · Senate

    Executive action taken

  23. Mar 11, 2024 · Senate

    Report concurrence recommended by Joint Committee on Finance, Ayes 13, Noes 0

  24. Mar 11, 2024 · Senate

    Available for scheduling

  25. Mar 11, 2024 · Senate

    Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2

  26. Mar 11, 2024 · Senate

    Placed on calendar 3-12-2024 pursuant to Senate Rule 18(1)

  27. Mar 12, 2024 · Senate

    Read a second time

  28. Mar 12, 2024 · Senate

    Ordered to a third reading

  29. Mar 12, 2024 · Senate

    Rules suspended to give bill its third reading

  30. Mar 12, 2024 · Senate

    Read a third time and concurred in, Ayes 30, Noes 2

  31. Mar 12, 2024 · Senate

    Ordered immediately messaged

  32. Mar 12, 2024 · Assembly

    Received from Senate concurred in

  33. Mar 15, 2024 · Assembly

    LRB correction (Assembly Substitute Amendment 1)

  34. Mar 15, 2024 · Assembly

    Report correctly enrolled on 3-15-2024

  35. Mar 18, 2024 · Assembly

    Presented to the Governor on 3-18-2024

  36. Mar 21, 2024 · Assembly

    Report approved by the Governor on 3-21-2024. 2023 Wisconsin Act 150

  37. Mar 21, 2024 · Assembly

    Published 3-22-2024