A permit and retail license allows a person to sell cigarette, tobacco, and vapor products in Wisconsin. Under Wisconsin law, tobacco products include cigars, cheroots, granulated tobacco, plug cut tobacco, snuff, chewing tobacco, clippings, and other forms of tobacco prepared in such a manner as to be suitable for chewing or smoking in a pipe or otherwise. See Wis. Stat. § 139.75(12). Moreover, under Wisconsin law, a person includes "any individual, sole proprietorship, partnership, limited liability company, corporation, or association." Wis. Stat. § 139.75 (5p).

Do you Need a Permit and Retail License to Sell Cigarette, Tobacco, and Vapor Products in Wisconsin?

Yes. If you apply for a permit and retail license to sell cigarette, tobacco, and vapor products in Wisconsin, you must hold a Business Tax Registration (BTR) Certificate. A BTR Certificate is issued by the State of Wisconsin Department of Revenue (hereinafter "DOR"), and it is valid for two years and renewable every two years. 

Further, you only need one BTR certificate regardless of the number of permits or licenses you hold with the DOR. The BTR certificate and tobacco products permits are valid until canceled by you or until revoked by the DOR.

The Requirements that a Retailer must Meet to Sell Cigarette, Tobacco, and Vapor Products in Wisconsin

As a retailer, you must meet the following requirements:

1. You must hold a valid retail license to sell tobacco products to consumers in Wisconsin;
2. Licenses are issued by the municipality (city, village or town) for the location(s) where you intend to sell tobacco products to consumers;
3. Before applying for the municipality license, you must obtain the seller's permit from the DOR;
4. All tobacco products must be sold as allowed under the license, over-the-counter or in a vending machine;
5. As a licensed retailer, you must purchase your tobacco products for sale to Wisconsin consumers from permitted wholesalers (distributors or jobbers) who sell tobacco products on which the Wisconsin excise taxes have been paid and sold to you with the Wisconsin excise tax included (in the purchase/sales price); and
6. As a licensed retailer, you may not, inside or outside the state of Wisconsin, ship or deliver tobacco products directly to consumers via mail or other delivery services.

Will Your Criminal Record Preclude You from Getting a Permit and Retail License to Sell Cigarette, Tobacco, and Vapor Products in Wisconsin?

It depends. Although a criminal record is not an automatic barrier to getting a permit and retail license to sell cigarette, tobacco, and vapor products in Wisconsin, a criminal record may prevent an applicant from obtaining the license. The DOR and the municipality will determine if the criminal record is substantially related to the business of selling cigarette, tobacco, and vapor products. If your criminal record is substantially related to the business of selling cigarette, tobacco, and vapor products, you will likely be denied a permit and retail license to sell cigarette, tobacco, and vapor products. However, if your criminal record is not closely related to the business of selling cigarette, tobacco, and vapor products, the DOR and the municipality will likely issue you a permit and retail license to sell cigarette, tobacco, and vapor products.

In short, with Prestige Law Office's guidance, you will likely obtain a permit and retail license to sell cigarette, tobacco, and vapor products in Wisconsin if you meet the requirements above.

To learn more about creating a business entity and getting a permit and retail license to sell cigarette, tobacco, and vapor products in Wisconsin, contact Prestige Law Office, LLC. The firm handles business law for Wauwatosa, Pewaukee, Brookfield, Waukesha, Kenosha, Racine, Whitefish Bay, and the greater Milwaukee area. Contact the firm at 414-459-1632 to get started and to schedule a consultation.

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