Wisconsin Code § 254.92

Purchase or possession of cigarettes or tobacco products by person under 18 prohibited
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(1) No
person under 18 years of age may falsely represent his or her age
for the purpose of receiving any cigarette, nicotine product, or tobacco product.
(2) No person under 18 years of age may purchase, attempt to
purchase, or possess any cigarette, nicotine product, or tobacco
product except as follows:
(a) A person under 18 years of age may purchase or possess
cigarettes, nicotine products, or tobacco products for the sole purpose of resale in the course of employment during his or her
working hours if employed by a retailer.
(b) A person under 18 years of age, but not under 15 years of
age, may purchase, attempt to purchase or possess cigarettes,
nicotine products, or tobacco products in the course of his or her
participation in an investigation under s. 254.916 that is conducted in accordance with s. 254.916 (3).
(2m) No person may purchase cigarettes, tobacco products,
or nicotine products on behalf of, or to provide to, any person
who is under 18 years of age. Any person who violates this subsection may be:
(a) Required to forfeit not more than $500 if the person has
not committed a previous violation within 30 months of the
violation.
(b) Fined not more than $500 or imprisoned for not more than
30 days or both if the person has committed a previous violation
within 30 months of the violation.
(c) Fined not more than $1,000 or imprisoned for not more
than 90 days or both if the person has committed 2 previous violations within 30 months of the violation.
(d) Fined not more than $10,000 or imprisoned for not more
than 9 months or both if the person has committed 3 or more previous violations within 30 months of the violation.
(3) A law enforcement officer shall seize any cigarette, nicotine product, or tobacco product that has been sold to and is in the
possession of a person under 18 years of age.
(4) A county, town, village, or city may enact an ordinance
regulating the conduct regulated by this section only if the ordinance strictly conforms to this section. A county ordinance enacted under this subsection does not apply within a town, village,
or city that has enacted or enacts an ordinance under this
subsection.

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