Section Tax 9.46 - Purchases by the retailer(1) No firm, person or corporation engaged in the retail sale of cigarettes may purchase cigarettes except from a manufacturer, distributor or jobber who holds a permit from the department.(2) All retailers selling cigarettes shall retain invoices covering all purchases of cigarettes. The invoices shall be retained on the licensed premises in groups covering a period of one month each, and shall be available for inspection at all reasonable times by any representative of the department.Wis. Admin. Code Department of Revenue Tax 9.46
1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75; am. Register, August, 1996, No. 488, eff. 9-1-96.Section Tax 9.46 interpretss. 139.34 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.