Section Tax 9.22 - Drop shipments(1) Drop shipments are prohibited to retailers unless the proper tax stamps are affixed to the cigarette containers prior to sale and delivery.(2) All consignors of cigarettes, on drop shipments, shall furnish a memo invoice to the distributor or the retailer receiving the merchandise directly, as well as an invoice to the distributor through whom the billing is serviced.(3) The consignors shall list on their regular schedule CT-107 the name of the consignee actually receiving the merchandise, as well as the name of the distributor through whom it is billed.Wis. Admin. Code Department of Revenue Tax 9.22
1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75; am. (3), Register, December, 1977, No. 264, eff. 1-1-78; am. (1) to (3), r. (4), Register, August, 1996, No. 488, eff. 9-1-96.Section Tax 9.22 interpretss. 139.32(1) and 139.38, Stats.
See s. Tax 2.60 for combined reporting definitions relating to this section. See s. Tax 2.65 for rulesrelating to the designated agent. See s. Tax 2.66 for rulesrelating to the payment of estimated taxes by combined groups. See s. Tax 2.67 for rulesrelating to the filing of a combined return.