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Detailed Information for : Excise Tax, Cigarette, Distributor

Description:	Permit required for persons who acquire unstamped cigarettes from the Manufacturer, affixes stamps to those cigarette packs or containers, stores the stamped cigarettes and sells them to other permittees or to retailers for resale, or acquires Wisconsin stamped cigarettes from another permittee for such sales.
License Type:	Original
Duration:	The BTR certificate and cigarette permits are valid until canceled by the permittee or revoked by the Department. Certificate is renweable every two years.
Fees:	There is no fee for the Cigarette Distributor permit. However, persons wanting cigarette permits must hold a Business Tax Registration (BTR) Certificate. There is a one-time $20 charge for the BTR Certificate. This certificate is renewable every two years for $10.
Prerequisites:	See application form instructions New applicants are requested to post a security minimum of $10,000 plus an amount equal to 3 times their estimated monthly tax stamp purchases.
Required Documentation:	See application form instructions
Additional Information:	For additional information see Wisconsin Department of Revenue's Frequently Asked Questions
Instructions:	Application for Registration Instructions Cigarette and Tobacco Produces Permits issued by the Wisconsin Department of Revenue
Application Form(s):	Application for Business Tax Registration Cigarette and/or Tobacco Products Salesperson's Permit Application Application for Cigarette Permits and Tobacco Products Permits Cigarette Tax Bond
Wisconsin Statutes:	Cigarette Permits (S. 139.34)
Administrative Rules/Codes:	Cigarette Tax (Revenue Tax 9)
Contact Information
Contact:	Customer Service Bureau
Home Page:	http://www.revenue.wi.gov
E-mail :	excise@dor.state.wi.us
Hours of Operation:	7:45 a.m. - 4:30 p.m., Monday through Friday
Phone:	(608)266-2776
Fax:	(608)264-6884
TTY/TDD:	(608)267-1049
Mail Address:	PO Box 8902, Madison, WI 53708-8902
Street Address:	2135 Rimrock Road, Madison, WI 53713
Agency Web Site:	Department of Revenue

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For additional assistance with business-related license, permit and registration information please email the Department of Commerce's Business Development Assistance Center or phone them at 1-800-HELP-BUS(iness) (1-800-435-7287). In addition, you may also find business start-up information at Build Your Business.