Wisconsin Code § 941.315

Possession, distribution or delivery of nitrous oxide
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(1) In this section:
(a) “Deliver” or “delivery” means the actual, constructive or
attempted transfer of nitrous oxide or a substance containing nitrous oxide from one person to another.
(b) “Distribute” means to deliver, other than by administering.
(2) Whoever does any of the following is guilty of a Class A
misdemeanor:
(a) Possesses nitrous oxide or a substance containing nitrous
oxide with the intent to inhale the nitrous oxide.
(b) Intentionally or otherwise inhales nitrous oxide.
(3) Whoever does any of the following is guilty of a Class H
felony:
(a) Distributes or delivers, or possesses with intent to distribute or deliver, nitrous oxide to a person who has not attained the
age of 21.
(b) Distributes or delivers, or possesses with intent to distribute or deliver, nitrous oxide or a substance containing nitrous oxide to a person aged 21 years or older knowing or having reason
to know that the person will use the nitrous oxide in violation of
sub. (2).
(c) Distributes or delivers to a person aged 21 years or older
any object used, designed for use or primarily intended for use in
inhaling nitrous oxide at the same time that he or she distributes
or delivers nitrous oxide or a substance containing nitrous oxide
to the person.
(5) (a) Subsection (2) does not apply to a person to whom nitrous oxide is administered for the purpose of providing medical
or dental care, if the nitrous oxide is administered by a physician,
dentist, or dental therapist or at the direction or under the supervision of a physician, dentist, or dental therapist.
(b) Subsection (3) does not apply to the administration of nitrous oxide by a physician, dentist, or dental therapist, or by another person at the direction or under the supervision of a physician, dentist, or dental therapist, for the purpose of providing
medical or dental care.
(c) Subsection (3) (c) does not apply to the sale to a hospital,
health care clinic or other health care organization or to a physician, dentist, or dental therapist of any object used, designed for
use or primarily intended for use in administering nitrous oxide
for the purpose of providing medical or dental care.

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