Wisconsin Code § 139.321

Unlawful possession of cigarettes
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(1) It is
unlawful for any person to possess cigarettes unless the required
stamps are properly affixed as provided in ss. 139.32 (1) and
139.33 (4).
(a) This subsection shall not apply to the following:
1. Manufacturers, distributors or warehouse operators possessing valid permits issued by the secretary.
2. Any permittee under s. 139.34 having department approval or person authorized to acquire, possess or sell unstamped
cigarettes under s. 139.31 (3) provided that said permittee or person maintains a separate inventory thereof and records pertaining
thereto in such manner and form as the department prescribes by
rule.
3. Common carriers licensed by the interstate commerce
commission to carry such commodities in interstate commerce
who are in possession of proper bills of lading covering each such
shipment. The department may by rule require that copies of all
such bills of lading, clearly indicating thereon the quantities of
cigarettes transported, be furnished to it.
(b) Any person violating this subsection shall be punished as
provided in s. 139.44 (8).
(2) No retailer may possess cigarettes purchased from any
person except a manufacturer, distributor or jobber who holds a
valid permit from the department.

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