Wis. Admin. Code § Tax 9.26 — Trade or transfer of unstamped cigarettes

Tax 9.26(2) (2) No manufacturer or distributor may receive unstamped cigarettes from a retailer for stamping purposes.

Tax 9.26(3) (3) No unstamped cigarettes may be transferred from one permittee to another for any reason whatsoever, except for interstate commerce. All cigarettes sold by one permittee to another for the purpose of interstate commerce shall have a label affixed to each case stating “For Interstate Commerce Only.” The label shall be 2 inches by 5 inches in size. This merchandise shall be used for interstate commerce and may not be diverted in any manner for intrastate sale.