Wisconsin Administrative Code — DOR Tax Chapters

Wis. Admin. Code § Tax 9.06 — Affixing of state revenue stamps

Tax stamps of the proper denomination shall be affixed to either the top or the bottom of each individual package of cigarettes, except that in the case of flat tins or other odd-sized containers the tax stamps shall be affixed to some portion of the flat surface of the container.

Last amended: CR 10-093 : cr. Register November 2010 No. 659 , eff. 12-1-10; CR 21-085 : am. (2) (a) (intro.), r. (2) (b) Register August 2022 No. 800 , eff. 9-1-22.

Source: official text