Wis. Admin. Code § Tax 9.31 — Sales out of Wisconsin

Tax 9.31(1) (1) The excise tax imposed upon the sale of cigarettes within the state does not apply to merchandise which is shipped from within the state to a point outside the state. Manufacturers and distributors need not affix revenue stamps to the original containers of cigarettes that are sold and shipped outside the state. The burden of proof, however, is at all times upon the Wisconsin manufacturer or distributor to show that the merchandise actually went into interstate commerce.

Tax 9.31(2) (2) Wisconsin manufacturers and distributors claiming exemption from the excise tax on cigarettes on the grounds that shipments or deliveries were made in interstate commerce shall certify under oath either of the following:

Tax 9.31(2)(a) (a) Names and addresses of the persons receiving the shipments or deliveries in the foreign state.

Tax 9.31(2)(b) (b) That they are in possession of bills of lading, waybills, freight bills or other evidence of shipment issued by common carriers.