Wisconsin Code § 139.802

Preferred claims
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If the property of any purchaser
of tobacco products or vapor products from any permittee under
this subchapter is seized upon any intermediate or final process
of any court in this state, or if the business of any purchaser of tobacco products or vapor products from any permittee under this
subchapter is suspended by the action of creditors or put into the
hands of any assignee, receiver, or trustee, all amounts that are
due from the purchaser to any permittee for taxes imposed under
this subchapter that the permittee has paid to the state for tobacco
products or vapor products purchased from the permittee shall be
considered preferred claims, and shall be paid in full, and the permittee shall be a preferred creditor.

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