Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB273 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	LRB-2767/1
2	2	JK/AG/JM/KP:cdc
3	3	2023 - 2024 LEGISLATURE
4	4	2023 ASSEMBLY BILL 273
5	5	May 17, 2023 - Introduced by Representatives SPIROS, DRAKE, C. ANDERSON,
6	6	BALDEH, CONLEY, CONSIDINE, DONOVAN, GOYKE, GREEN, GUNDRUM, MACCO,
7	7	PALMERI, O'CONNOR, OHNSTAD, STEFFEN, SUBECK, SUMMERFIELD and WITTKE,
8	8	cosponsored by Senators WANGGAARD, TAYLOR, COWLES and JAMES. Referred to
9	9	Committee on State Affairs.
10	10	*AUTHORS SUBJECT TO CHANGE*
11	11	AN ACT to renumber 565.02 (8) (e); to renumber and amend 125.02 (6), 134.65
12	12	(1), 134.65 (1m) and 565.02 (8) (f); to amend 40.02 (48) (am) 19., 40.02 (48) (c),
13	13	71.78 (1), 71.78 (4) (b), 71.78 (5), 71.78 (6), 72.06, 73.031, 77.61 (5) (b) 2., 77.61
14	14	(5) (c), 77.61 (5) (d), 78.80 (3), 125.04 (3) (h), 125.04 (4), 134.65 (title), 134.65 (1r),
15	15	134.65 (4), 134.65 (5m), 134.65 (8), 134.66 (1) (g), 139.11 (4) (a) (intro.), 139.38
16	16	(6), 139.44 (2), 139.44 (8) (a), 139.44 (8) (b) and (c), 139.82 (6), 230.36 (1m) (b)
17	17	2. (intro.), 230.36 (2m) (a) 9., 565.17 (5) (a), 565.40 (title), 565.50 (2), 565.50 (3)
18	18	and 946.82 (4); and to create 71.78 (1g), 71.78 (4) (v), 71.83 (6), 73.03 (51b),
19	19	77.61 (5) (am), 77.61 (5) (b) 15., 125.02 (1c), 125.02 (6) (b), 125.04 (8m), 125.09
20	20	(8), 125.12 (7), 134.65 (1a), 134.65 (1g), 134.65 (1m) (a) 1. and 2., 134.65 (1m)
21	21	(b), 134.65 (2m), 134.65 (3m), 139.44 (2m), 139.44 (8) (am), 139.44 (8) (d), 565.01
22	22	(6c), 565.02 (9) (intro.), 565.17 (5) (d), 565.40 (4), 565.50 (2m) and 565.50 (4) of
23	23	1
24	24	2
25	25	3
26	26	4
27	27	5
28	28	6
29	29	7
30	30	8
31	31	9
32	32	10
33	33	11
34	34	12 - 2 -2023 - 2024 Legislature LRB-2767/1
35	35	JK/AG/JM/KP:cdc
36	36	ASSEMBLY BILL 273
37	37	the statutes; relating to: Department of Revenue enforcement and providing
38	38	a penalty.
39	39	Analysis by the Legislative Reference Bureau
40	40	This bill makes the following changes related to the Department of Revenue's
41	41	enforcement and administration of the laws under its purview:
42	42	License to sell cigarettes or tobacco products
43	43	The bill creates requirements relating to retail licenses to sell cigarettes or
44	44	tobacco products.
45	45	Under current law, a person must obtain an annual license from the person's
46	46	city, village, or town (municipality) before selling cigarettes or tobacco products.
47	47	Under the bill, DOR must create an application form for such licenses. The form
48	48	must include the applicant's history relevant to the applicant's fitness to hold a
49	49	license; the kind of retailer license for which the applicant is applying; the premises
50	50	where cigarettes or tobacco products will be sold or stored; if the applicant is a
51	51	corporation, the identity of the corporate officers and agent; if the applicant is a
52	52	limited liability company, the identity of the company members or managers and
53	53	agent; the applicant's trade name, if any; whether the applicant will sell, exchange,
54	54	barter, dispose of, or give away the cigarette or tobacco products over the counter or
55	55	in a vending machine, or both; and any other information required by DOR.
56	56	The bill requires an applicant for a retail license to sell cigarettes or tobacco
57	57	products to use the form created by DOR. An applicant must also sign the application
58	58	and notify the municipality of any changes in information to the application within
59	59	30 days of the change. In addition, the bill requires the municipality to keep all
60	60	submitted applications for at least four years.
61	61	Under the bill, a retail license to sell cigarettes or tobacco may be issued only
62	62	if the applicant has not been a habitual law offender or been convicted of a felony,
63	63	unless pardoned, and the applicant has submitted the proof required by DOR under
64	64	current law relating to the collection of sales and use tax. If the applicant is a
65	65	business entity that has been convicted of a crime, the business entity may not
66	66	receive a retail license unless it has terminated its relationship with the individuals
67	67	whose actions directly contributed to the conviction.
68	68	The bill also requires municipalities that issue retail licenses to sell cigarettes
69	69	or tobacco to submit a list annually to DOR with a list of those licenses and certain
70	70	information relating to the licenses and licensees, which DOR must post on its
71	71	website.
72	72	Finally, the bill requires a licensee to place the licensee's retail license in a
73	73	frame with a transparent front and to conspicuously display the license at all times
74	74	in the room or place where the licensed activity takes place.
75	75	License to sell electronic vaping devices
76	76	This bill requires a person who sells electronic vaping devices to obtain a
77	77	cigarette and tobacco products retailer license. Specifically, the bill requires a
78	78	retailer who sells or offers for sale electronic vaping devices to obtain an annual
79	79	1
80	80	2 - 3 -2023 - 2024 Legislature
81	81	LRB-2767/1
82	82	JK/AG/JM/KP:cdc
83	83	ASSEMBLY BILL 273
84	84	license from the clerk of the city, village, or town where the retailer is located. The
85	85	bill defines an “electronic vaping device” as a device that may be used to deliver any
86	86	aerosolized or vaporized liquid or other substance for inhalation, regardless of
87	87	whether the liquid or other substance contains nicotine.
88	88	Definition of fermented malt beverages
89	89	The bill expands the definition of fermented malt beverages.
90	90	Under current law, alcohol beverages that do not meet the definition of
91	91	fermented malt beverages are considered intoxicating liquor. Fermented malt
92	92	beverages are defined as any beverage made by the alcohol fermentation of an
93	93	infusion in potable water of barley malt and hops, with or without unmalted grains
94	94	or decorticated and degerminated grains or sugar containing 0.5 percent or more of
95	95	alcohol by volume.
96	96	This bill expands the definition of a fermented malt beverage to include any
97	97	beverage that is recognized under federal regulations as beer, except sake or similar
98	98	products.
99	99	Publishing a list of retail licenses
100	100	The bill requires DOR to publish a list of retail licensees on DOR's website.
101	101	Under current law, DOR issues alcohol beverage permits, and municipalities
102	102	issue alcohol beverage licenses. Each municipality must annually provide DOR with
103	103	a list of the municipality's retail licensees, including name, address, and type of
104	104	license. The bill requires DOR to publish this list on DOR's website.
105	105	Criminal history search fee
106	106	The bill requires an applicant for an alcohol beverages permit issued by DOR
107	107	to pay to DOR the criminal history search fee associated with the application.
108	108	Under current law, DOR may not issue an alcohol beverages permit to an
109	109	applicant that has a disqualifying criminal record. The Department of Justice
110	110	charges a fee for a criminal history search. This bill requires the permit applicant
111	111	to pay this criminal history search fee incurred by DOR.
112	112	Tax return information disclosure
113	113	The bill authorizes employees of DOR and DOJ to disclose tax return
114	114	information under certain circumstances.
115	115	Under the bill, DOR employees may, in connection with their official duties,
116	116	disclose tax return information to the extent that the disclosure is necessary to
117	117	obtain information for the enforcement of Wisconsin's tax laws. The disclosure must
118	118	be strictly limited to, and used solely for the purposes of, obtaining information
119	119	necessary for an audit, collection, inspection, or investigation by the DOR employee.
120	120	The bill authorizes DOJ employees to disclose, in connection with their official
121	121	duties, the tax return information, other than copies of information, they are
122	122	authorized to access under current law to a law enforcement investigator
123	123	participating in a DOJ investigation. The disclosure must be strictly limited to, and
124	124	used solely for the purposes of, obtaining information necessary for a DOJ
125	125	investigation.
126	126	The bill also specifies that federal and Wisconsin grand juries are authorized
127	127	to access tax return information upon DOR's receipt of a grand jury subpoena. - 4 -2023 - 2024 Legislature LRB-2767/1
128	128	JK/AG/JM/KP:cdc
129	129	ASSEMBLY BILL 273
130	130	Lottery
131	131	Under current law, no employee of the Lottery Division of DOR may purchase
132	132	a lottery ticket or lottery share. The bill allows such an employee to purchase a
133	133	lottery ticket or a lottery share, if the purchase is made on behalf of the Lottery
134	134	Division of DOR as part of an official lottery investigation.
135	135	Also under current law, if a person alters or forges a lottery ticket, or utters or
136	136	transfers an altered or forged lottery ticket, the person is guilty of a Class I felony.
137	137	The bill adds that if a person counterfeits or illegally obtains a lottery ticket, or utters
138	138	or transfers a counterfeit or illegally obtained lottery ticket, the person is also guilty
139	139	of a Class I felony. The bill also provides that any person who claims a lottery prize
140	140	from a winning lottery ticket or share and then transfers the same winning lottery
141	141	ticket or share to another person is guilty of a Class I felony.
142	142	Under current law, a person who possesses an altered or forged lottery ticket
143	143	or share with intent to defraud is guilty of a misdemeanor, subject to a fine of not more
144	144	than $10,000 or imprisonment for not more than nine months or both. The bill adds
145	145	that a person who possesses a counterfeit, illegally obtained, or previously redeemed
146	146	lottery ticket is also guilty of a misdemeanor, subject to a fine of not more than
147	147	$10,000 or imprisonment for not more than nine months or both.
148	148	Under current law, lottery winnings are subject to withholdings for state taxes,
149	149	child support, spousal support, maintenance or family support, assessments, fines,
150	150	restitution, and surcharges. Under the bill, if a person transfers a winning lottery
151	151	ticket to another person or claims a lottery prize from a transferred ticket with the
152	152	intent to avoid these withholdings, the person is guilty of a misdemeanor, subject to
153	153	a fine of not more than $10,000 or imprisonment for not more than nine months or
154	154	both.
155	155	Finally, the bill provides the special agents of DOR with all necessary police and
156	156	peace officer powers to prevent and enforce violations of the lottery law, including the
157	157	power to make an arrest under conditions set forth under current law for a law
158	158	enforcement officer to make an arrest. Under current law, a law enforcement officer
159	159	may arrest a person if the officer has a warrant for the person's arrest or has
160	160	reasonable grounds to believe that this state or another state has issued a warrant
161	161	for the person's arrest. In addition, a law enforcement officer may arrest a person
162	162	if the officer has reasonable grounds to believe that the person is committing or has
163	163	committed a crime.
164	164	Possession of alcohol vapor devices
165	165	The bill prohibits a person from using, possessing, or selling an alcohol vapor
166	166	device, which is a device that turns an alcohol beverage into a vapor or mist to be
167	167	inhaled.
168	168	Penalties for evading excise taxes and unlawful possession of cigarettes
169	169	The bill increases the penalties for evading the excise taxes imposed on
170	170	cigarettes, tobacco products, and electronic vaping devices.
171	171	Under current law, a person who attempts to evade these taxes, or who aids in
172	172	or abets the evasion or attempted evasion of these taxes, may be fined not more than
173	173	$10,000 or imprisoned for not more than nine months, or both. - 5 -2023 - 2024 Legislature
174	174	LRB-2767/1
175	175	JK/AG/JM/KP:cdc
176	176	ASSEMBLY BILL 273
177	177	Under the bill, a person who evades or attempts to evade these taxes, or who
178	178	aids in or abets the evasion or attempted evasion of these taxes, is guilty of the
179	179	following:
180	180	1. A Class A misdemeanor if the amount of the tax is no more than $2,500.
181	181	2. A Class I felony if the amount of the tax is more than $2,500, but no more
182	182	than $5,000.
183	183	3. A Class H felony if the amount of the tax is more than $5,000, but no more
184	184	than $10,000.
185	185	4. A Class G felony if the amount of the tax is more than $10,000, but no more
186	186	than $100,000.
187	187	5. A Class F felony if the amount of tax is more than $100,000.
188	188	The bill also increases the penalties for the unlawful possession of cigarettes.
189	189	Under current law, a person who unlawfully possesses up to 6,000 cigarettes is
190	190	subject to a fine of not more than $200 or imprisonment for not more than six months,
191	191	or both. A person who unlawfully possesses more than 6,000 cigarettes but no more
192	192	than 36,000 cigarettes is subject to a fine of not more than $1,000 or imprisonment
193	193	for not more than one year in county jail, or both. A person who unlawfully possesses
194	194	more than 36,000 cigarettes is guilty of a Class I felony.
195	195	Under the bill, the penalties are increased as follows:
196	196	1. A person who unlawfully possesses no more than 200 cigarettes may be fined
197	197	not more than $200 or imprisoned for not more than six months, or both.
198	198	2. A person who unlawfully possesses more than 200 cigarettes but no more
199	199	than 3,000 cigarettes may be fined not more than $1,000 or imprisoned for not more
200	200	than one year, or both.
201	201	3. A person who unlawfully possesses more than 3,000 cigarettes but no more
202	202	than 5,000 cigarettes is guilty of a Class I felony.
203	203	4. A person who unlawfully possesses more than 5,000 cigarettes but no more
204	204	than 10,000 cigarettes is guilty of a Class H felony.
205	205	5. A person who unlawfully possesses more than 10,000 cigarettes is guilty of
206	206	a Class F felony.
207	207	The bill also amends the definition of “racketeering activity" for purposes of the
208	208	Wisconsin Organized Crime Control Act to include the attempt, conspiracy to
209	209	commit, or commission of the felonies created under the bill related to evading excise
210	210	taxes and unlawful possession of cigarettes.
211	211	Alcohol beverage permit reapplication
212	212	The bill provides that, if DOR refuses to issue, refuses to renew, or revokes an
213	213	alcohol beverages permit, the applicant or permit holder may not reapply to DOR for
214	214	the permit for a period of six months.
215	215	Notice of change filed by alcohol beverage licensee or permittee
216	216	Under current law, within ten days of any change in a fact set out in an
217	217	application for a license or permit to sell alcohol beverages, the licensee or permittee
218	218	must file with the issuing municipality or DOR, as applicable, a written description
219	219	of the changed fact. This bill extends the deadline for this filing from ten days to 30
220	220	days. - 6 -2023 - 2024 Legislature LRB-2767/1
221	221	JK/AG/JM/KP:cdc
222	222	ASSEMBLY BILL 273
223	223	Sales suppression devices and phantomware
224	224	Under the bill, any person who creates, designs, manufactures, sells,
225	225	purchases, leases, installs, updates, repairs, services, transfers, uses, or possesses
226	226	in this state or accesses from this state phantomware or an automated sales
227	227	suppression device, unless for a legitimate purpose, is guilty of a Class D felony. The
228	228	bill also authorizes DOR to revoke any permit, license, or certificate issued by DOR
229	229	for up to 10 years for violating this prohibition.
230	230	Under the bill, an “automated sales suppression device” is a software program
231	231	that falsifies the electronic records of electronic cash registers and other
232	232	point-of-sale systems. The bill defines “phantomware” as a programming option
233	233	embedded in the operating system of an electronic cash register, or hardwired into
234	234	an electronic cash register, that can be used to create a virtual second electronic cash
235	235	register or eliminate or manipulate transaction records. Automated sales
236	236	suppression devices and phantomware are typically used to evade the payment of
237	237	taxes.
238	238	For further information see the state fiscal estimate, which will be printed as
239	239	an appendix to this bill.
240	240	The people of the state of Wisconsin, represented in senate and assembly, do
241	241	enact as follows:
242	242	SECTION 1. 40.02 (48) (am) 19. of the statutes is amended to read:
243	243	40.02 (48) (am) 19. An excise tax investigator A special agent employed by the
244	244	department of revenue who is authorized to act under s. 73.031.
245	245	SECTION 2. 40.02 (48) (c) of the statutes is amended to read:
246	246	40.02 (48) (c) In s. 40.65, “protective occupation participant" means a
247	247	participating employee who is a police officer, fire fighter, an individual determined
248	248	by a participating employer under par. (a) or (bm) to be a protective occupation
249	249	participant, county undersheriff, deputy sheriff, state probation and parole officer,
250	250	county traffic police officer, conservation warden, state forest ranger, field
251	251	conservation employee of the department of natural resources who is subject to call
252	252	for forest fire control or warden duty, member of the state traffic patrol, state motor
253	253	vehicle inspector, University of Wisconsin System full-time police officer, guard or
254	254	1
255	255	2
256	256	3
257	257	4
258	258	5
259	259	6
260	260	7
261	261	8
262	262	9
263	263	10
264	264	11
265	265	12 - 7 -2023 - 2024 Legislature
266	266	LRB-2767/1
267	267	JK/AG/JM/KP:cdc
268	268	SECTION 2
269	269	ASSEMBLY BILL 273
270	270	any other employee whose principal duties are supervision and discipline of inmates
271	271	at a state penal institution, excise tax investigator special agent employed by the
272	272	department of revenue who is authorized to act under s. 73.031, person employed
273	273	under s. 60.553 (1), 61.66 (1), or 62.13 (2e) (a), or special criminal investigation agent
274	274	employed by the department of justice.
275	275	SECTION 3. 71.78 (1) of the statutes is amended to read:
276	276	71.78 (1) DIVULGING INFORMATION. Except as provided in subs. (1g), (4), (4m),
277	277	(10), and (11), no person may divulge or circulate or offer to obtain, divulge, or
278	278	circulate any information derived from an income, franchise, withholding, fiduciary,
279	279	partnership, or limited liability company tax return or tax credit claim, including
280	280	information which may be furnished by the department as provided in this section.
281	281	This subsection does not prohibit publication by any newspaper of information
282	282	lawfully derived from such returns or claims for purposes of argument or prohibit
283	283	any public speaker from referring to such information in any address. This
284	284	subsection does not prohibit the department from publishing statistics classified so
285	285	as not to disclose the identity of particular returns, or claims or reports and the items
286	286	thereof. This subsection does not prohibit employees or agents of the department of
287	287	revenue from offering or submitting any return, including joint returns of a spouse
288	288	or former spouse, separate returns of a spouse, individual returns of a spouse or
289	289	former spouse, and combined individual income tax returns, or from offering or
290	290	submitting any claim, schedule, exhibit, writing, or audit report or a copy of, and any
291	291	information derived from, any of those documents as evidence into the record of any
292	292	contested matter involving the department in proceedings or litigation on state tax
293	293	matters if, in the department's judgment, that evidence has reasonable probative
294	294	value.
295	295	1
296	296	2
297	297	3
298	298	4
299	299	5
300	300	6
301	301	7
302	302	8
303	303	9
304	304	10
305	305	11
306	306	12
307	307	13
308	308	14
309	309	15
310	310	16
311	311	17
312	312	18
313	313	19
314	314	20
315	315	21
316	316	22
317	317	23
318	318	24
319	319	25 - 8 -2023 - 2024 Legislature LRB-2767/1
320	320	JK/AG/JM/KP:cdc
321	321	SECTION 4 ASSEMBLY BILL 273
322	322	SECTION 4. 71.78 (1g) of the statutes is created to read:
323	323	71.78 (1g) PERMISSIBLE DISCLOSURE BY DEPARTMENT EMPLOYEES. An employee of
324	324	the department may, in connection with the employee's official duties, disclose
325	325	information derived from a return or claim specified in sub. (1) to the extent that the
326	326	disclosure is necessary to obtain information for the enforcement of the tax laws of
327	327	this state. The information that may be disclosed under this subsection shall be
328	328	strictly limited to, and used solely for the purposes of, obtaining information
329	329	necessary for an audit, collection, inspection, or investigation by the employee.
330	330	SECTION 5. 71.78 (4) (b) of the statutes is amended to read:
331	331	71.78 (4) (b) The attorney general and department of justice employees. A
332	332	department of justice employee may, in connection with the employee's official
333	333	duties, disclose information, other than copies of information, examined under this
334	334	paragraph to a law enforcement investigator participating in a department of justice
335	335	investigation of suspected criminal conduct. The information that may be disclosed
336	336	under this paragraph shall be strictly limited to, and used solely for the purposes of,
337	337	obtaining information necessary for a department of justice investigation.
338	338	SECTION 6. 71.78 (4) (v) of the statutes is created to read:
339	339	71.78 (4) (v) A federal grand jury or grand jury of this state, upon receipt by
340	340	the department of a grand jury subpoena.
341	341	SECTION 7. 71.78 (5) of the statutes is amended to read:
342	342	71.78 (5) AGREEMENT WITH DEPARTMENT. Copies of returns and claims specified
343	343	in sub. (1) and related schedules, exhibits, writings or audit reports shall not be
344	344	furnished to the persons listed under sub. (4), except persons under sub. (4) (e), (k),
345	345	1
346	346	2
347	347	3
348	348	4
349	349	5
350	350	6
351	351	7
352	352	8
353	353	9
354	354	10
355	355	11
356	356	12
357	357	13
358	358	14
359	359	15
360	360	16
361	361	17
362	362	18
363	363	19
364	364	20
365	365	21
366	366	22
367	367	23 - 9 -2023 - 2024 Legislature
368	368	LRB-2767/1
369	369	JK/AG/JM/KP:cdc
370	370	SECTION 7
371	371	ASSEMBLY BILL 273
372	372	(n), (o) and, (q), and (v) or under an agreement between the department of revenue
373	373	and another agency of government.
374	374	SECTION 8. 71.78 (6) of the statutes is amended to read:
375	375	71.78 (6) RESTRICTION ON USE OF INFORMATION. The use of information obtained
376	376	under sub. (4) or (5) is restricted to the discharge of duties imposed upon the persons
377	377	by law or by the duties of their office or by order of a court as provided under sub. (4)
378	378	(f) or (v).
379	379	SECTION 9. 71.83 (6) of the statutes is created to read:
380	380	71.83 (6) AUTOMATED SALES SUPPRESSION DEVICES AND PHANTOMWARE. (a)
381	381	Definitions. In this subsection:
382	382	1. “Automated sales suppression device" means a software program, including
383	383	programs accessed through the Internet or by any other means, that falsifies the
384	384	electronic records, including transaction data and transaction reports, of electronic
385	385	cash registers and other point-of-sale systems.
386	386	2. “Electronic cash register" means a device that keeps a register or supporting
387	387	documents by means of an electronic device or computer system designed to record
388	388	transaction data for the purpose of computing, compiling, or processing retail sales
389	389	transaction data or transaction reports.
390	390	3. “Phantomware" means a programming option embedded in the operating
391	391	system of an electronic cash register, or hardwired into an electronic cash register,
392	392	that can be used to create a virtual second electronic cash register or eliminate or
393	393	manipulate transaction records that may or may not be preserved in digital formats
394	394	to represent the true or manipulated record of transactions in the electronic cash
395	395	register.
396	396	1
397	397	2
398	398	3
399	399	4
400	400	5
401	401	6
402	402	7
403	403	8
404	404	9
405	405	10
406	406	11
407	407	12
408	408	13
409	409	14
410	410	15
411	411	16
412	412	17
413	413	18
414	414	19
415	415	20
416	416	21
417	417	22
418	418	23
419	419	24 - 10 -2023 - 2024 Legislature LRB-2767/1
420	420	JK/AG/JM/KP:cdc
421	421	SECTION 9 ASSEMBLY BILL 273
422	422	4. “Transaction data" includes items purchased by a customer, the price for
423	423	each item, a taxability determination for each item, a segregated tax amount for each
424	424	of the taxed items, the amount of cash or credit tendered, the net amount returned
425	425	to the customer in change, the date and time of the purchase, the name, address, and
426	426	identification number of the vendor, and the receipt or invoice number of the
427	427	transaction.
428	428	5. “Transaction report" means a report that includes the sales, taxes collected,
429	429	media totals, and discount voids at an electronic cash register that is printed on cash
430	430	register tape at the end of a day or shift or a report documenting every action at an
431	431	electronic cash register that is stored electronically.
432	432	(b) Automated sales suppression devices and phantomware. Any person who
433	433	creates, designs, manufactures, sells, purchases, leases, installs, updates, repairs,
434	434	services, transfers, uses, or possesses in this state or accesses from this state
435	435	phantomware or an automated sales suppression device, unless for a legitimate
436	436	purpose, is guilty of a Class D felony.
437	437	SECTION 10. 72.06 of the statutes is amended to read:
438	438	72.06 Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m.
439	439	apply to any information obtained from any person by the department on a death tax
440	440	return, report, schedule, exhibit or other document or from an audit report
441	441	pertaining to the tax return.
442	442	SECTION 11. 73.03 (51b) of the statutes is created to read:
443	443	73.03 (51b) To revoke all permits, licenses, and certificates that the
444	444	department has issued to a person for up to 10 years for violating s. 71.83 (6) (b).
445	445	SECTION 12. 73.031 of the statutes is amended to read:
446	446	1
447	447	2
448	448	3
449	449	4
450	450	5
451	451	6
452	452	7
453	453	8
454	454	9
455	455	10
456	456	11
457	457	12
458	458	13
459	459	14
460	460	15
461	461	16
462	462	17
463	463	18
464	464	19
465	465	20
466	466	21
467	467	22
468	468	23
469	469	24 - 11 -2023 - 2024 Legislature
470	470	LRB-2767/1
471	471	JK/AG/JM/KP:cdc
472	472	SECTION 12
473	473	ASSEMBLY BILL 273
474	474	73.031 Arrest powers; authority. A special agent of the department of
475	475	revenue who has been certified as a law enforcement officer by the law enforcement
476	476	standards board and who is on duty may arrest a person if the special agent believes,
477	477	on reasonable grounds, that a warrant for the person's arrest has been issued in this
478	478	state, that a felony warrant has been issued in another state, that the person is
479	479	violating or has violated under the conditions set forth in s. 968.07. Pursuant to s.
480	480	175.38, special agents may investigate violations of s. 945.03 (2m) or, 945.04 (2m),
481	481	or that the person is violating or has violated s. 945.05 (1m) in a case in which the
482	482	department determines that the video gambling machine involved is likely to be used
483	483	in connection with a violation of s. 945.03 (2m) or 945.04 (2m) or if a crime has been
484	484	committed in the presence of the special agent. The special agent shall cause the
485	485	person arrested and the documents and reports pertaining to the arrest to be
486	486	delivered to the chief of police or sheriff in the jurisdiction where the arrest is made.
487	487	The special agent shall be available as a witness for the state. A special agent acting
488	488	under this section is an employee of the department and is subject to its direction,
489	489	benefits and legal protection.
490	490	SECTION 13. 77.61 (5) (am) of the statutes is created to read:
491	491	77.61 (5) (am) Notwithstanding par. (a), an employee of the department may,
492	492	in connection with the employee's official duties, disclose information derived from
493	493	a return specified in par. (a) to the extent that the disclosure is necessary for the
494	494	enforcement of the tax laws of this state. The disclosure shall be limited to the
495	495	information relevant to a particular matter in connection with an audit, collection,
496	496	inspection, or investigation.
497	497	SECTION 14. 77.61 (5) (b) 2. of the statutes is amended to read:
498	498	1
499	499	2
500	500	3
501	501	4
502	502	5
503	503	6
504	504	7
505	505	8
506	506	9
507	507	10
508	508	11
509	509	12
510	510	13
511	511	14
512	512	15
513	513	16
514	514	17
515	515	18
516	516	19
517	517	20
518	518	21
519	519	22
520	520	23
521	521	24 - 12 -2023 - 2024 Legislature LRB-2767/1
522	522	JK/AG/JM/KP:cdc
523	523	SECTION 14 ASSEMBLY BILL 273
524	524	77.61 (5) (b) 2. The attorney general and department of justice employees. A
525	525	department of justice employee may, in connection with the employee's official
526	526	duties, disclose information derived under this subdivision to a law enforcement
527	527	investigator participating in a department of justice investigation. The disclosure
528	528	shall be limited to the information relevant to a particular matter in connection with
529	529	the department of justice investigation.
530	530	SECTION 15. 77.61 (5) (b) 15. of the statutes is created to read:
531	531	77.61 (5) (b) 15. A federal grand jury or grand jury of this state, upon receipt
532	532	by the department of a grand jury subpoena.
533	533	SECTION 16. 77.61 (5) (c) of the statutes is amended to read:
534	534	77.61 (5) (c) Copies of sales tax or use tax returns, schedules, exhibits, writings
535	535	or audit reports shall not be furnished to the persons listed under par. (b), except
536	536	persons under par. (b) 5. or 15. or under an agreement between the department and
537	537	another agency of government.
538	538	SECTION 17. 77.61 (5) (d) of the statutes is amended to read:
539	539	77.61 (5) (d) The use of information obtained under par. (b) or (c) is restricted
540	540	to the discharge of duties imposed upon the persons by law or by the duties of their
541	541	office or by order of a court as specified under par. (b) 6. or 15.
542	542	SECTION 18. 78.80 (3) of the statutes is amended to read:
543	543	78.80 (3) Sections 71.78 (1), (1g), and (4) to (9) and 71.83 (2) (a) 3., relating to
544	544	confidentiality of income and franchise tax returns, apply to any information
545	545	obtained from any person on a motor vehicle fuel, general aviation fuel or alternate
546	546	fuels tax return, report, schedule, exhibit, or other document or from an audit report
547	547	pertaining to the same.
548	548	SECTION 19. 125.02 (1c) of the statutes is created to read:
549	549	1
550	550	2
551	551	3
552	552	4
553	553	5
554	554	6
555	555	7
556	556	8
557	557	9
558	558	10
559	559	11
560	560	12
561	561	13
562	562	14
563	563	15
564	564	16
565	565	17
566	566	18
567	567	19
568	568	20
569	569	21
570	570	22
571	571	23
572	572	24
573	573	25 - 13 -2023 - 2024 Legislature
574	574	LRB-2767/1
575	575	JK/AG/JM/KP:cdc
576	576	SECTION 19
577	577	ASSEMBLY BILL 273
578	578	125.02 (1c) “Alcohol vapor device" means any device that provides for the use
579	579	of air or oxygen bubbled through an alcohol beverage to produce a vapor or mist that
580	580	allows the user to inhale this alcoholic vapor through the mouth or nose.
581	581	SECTION 20. 125.02 (6) of the statutes is renumbered 125.02 (6) (intro.) and
582	582	amended to read:
583	583	125.02 (6) (intro.) “Fermented malt beverages" means any of the following:
584	584	(a) Any beverage made by the alcohol fermentation of an infusion in potable
585	585	water of barley malt and hops, with or without unmalted grains or decorticated and
586	586	degerminated grains or sugar containing 0.5 percent or more of alcohol by volume.
587	587	SECTION 21. 125.02 (6) (b) of the statutes is created to read:
588	588	125.02 (6) (b) Any beverage recognized by the federal department of the
589	589	treasury as beer under 27 CFR 25.11, except sake or similar products.
590	590	SECTION 22. 125.04 (3) (h) of the statutes is amended to read:
591	591	125.04 (3) (h) Subsequent changes. Within 10 30 days of any change in any fact
592	592	set out in an application for a license or permit to sell alcohol beverages, the licensee
593	593	or permittee shall file with the issuing authority a written description of the changed
594	594	fact.
595	595	SECTION 23. 125.04 (4) of the statutes is amended to read:
596	596	125.04 (4) LIST OF LICENSEES. By July 15 annually, the clerk of a municipality
597	597	issuing licenses shall mail to the department a list containing the name, address, and
598	598	trade name of each person holding a license issued by that municipality, other than
599	599	a manager's or operator's license or a license issued under s. 125.26 (6), the type of
600	600	license held, and, if the person holding the license is a corporation or limited liability
601	601	company, the name of the agent appointed under sub. (6). The department shall
602	602	annually publish this list on the department's website.
603	603	1
604	604	2
605	605	3
606	606	4
607	607	5
608	608	6
609	609	7
610	610	8
611	611	9
612	612	10
613	613	11
614	614	12
615	615	13
616	616	14
617	617	15
618	618	16
619	619	17
620	620	18
621	621	19
622	622	20
623	623	21
624	624	22
625	625	23
626	626	24
627	627	25 - 14 -2023 - 2024 Legislature LRB-2767/1
628	628	JK/AG/JM/KP:cdc
629	629	SECTION 24 ASSEMBLY BILL 273
630	630	SECTION 24. 125.04 (8m) of the statutes is created to read:
631	631	125.04 (8m) PAYMENT OF CRIMINAL HISTORY FEES. Any fees incurred by the
632	632	department under s. 165.82 (1) (am) for purposes of verifying a permit applicant's
633	633	eligibility under sub. (5) (a) 1. and (b) shall be paid by the applicant to the department
634	634	upon application for the permit.
635	635	SECTION 25. 125.09 (8) of the statutes is created to read:
636	636	125.09 (8) ALCOHOL VAPOR DEVICES. No person may use or offer for use, possess,
637	637	or sell or offer for sale in this state an alcohol vapor device.
638	638	SECTION 26. 125.12 (7) of the statutes is created to read:
639	639	125.12 (7) REAPPLICATION FOR PERMIT AFTER REVOCATION. If the department
640	640	revokes any permit issued under this chapter, the applicant or permit holder may not
641	641	reapply for the permit for a period of 6 months after the date of the revocation.
642	642	SECTION 27. 134.65 (title) of the statutes is amended to read:
643	643	134.65 (title) Cigarette, electronic vaping devices, and tobacco
644	644	products retailer license.
645	645	SECTION 28. 134.65 (1) of the statutes is renumbered 134.65 (1d) and amended
646	646	to read:
647	647	134.65 (1d) No person shall in any manner, or upon any pretense, or by any
648	648	device, directly or indirectly sell, expose for sale, possess with intent to sell,
649	649	exchange, barter, dispose of or give away any cigarettes, electronic vaping devices,
650	650	or tobacco products to any person not holding a license as herein provided or a permit
651	651	under ss. 139.30 to 139.41 or 139.79 without first obtaining a license from the clerk
652	652	of the city, village or town wherein such privilege is sought to be exercised.
653	653	SECTION 29. 134.65 (1a) of the statutes is created to read:
654	654	134.65 (1a) In this section:
655	655	1
656	656	2
657	657	3
658	658	4
659	659	5
660	660	6
661	661	7
662	662	8
663	663	9
664	664	10
665	665	11
666	666	12
667	667	13
668	668	14
669	669	15
670	670	16
671	671	17
672	672	18
673	673	19
674	674	20
675	675	21
676	676	22
677	677	23
678	678	24
679	679	25 - 15 -2023 - 2024 Legislature
680	680	LRB-2767/1
681	681	JK/AG/JM/KP:cdc
682	682	SECTION 29
683	683	ASSEMBLY BILL 273
684	684	(a) “Cigarette” has the meaning given in s. 139.30 (1m).
685	685	(b) “Electronic vaping device” means a device that may be used to deliver any
686	686	aerosolized or vaporized liquid or other substance for inhalation, regardless of
687	687	whether the liquid or other substance contains nicotine, including an e-cigarette,
688	688	e-cigar, e-pipe, vape pen, or e-hookah. “Electronic vaping device” includes a
689	689	component, part, or accessory of the device, and includes a liquid or other substance
690	690	that may be aerosolized or vaporized by such device, regardless of whether the liquid
691	691	or other substance contains nicotine. “Electronic vaping device” does not include a
692	692	battery or battery charger when sold separately. “Electronic vaping device” does not
693	693	include drugs, devices, or combination products authorized for sale by the U.S. food
694	694	and drug administration, as those terms are defined in the Federal Food, Drug, and
695	695	Cosmetic Act.
696	696	(c) “Tobacco products” has the meaning given in s. 139.75 (12).
697	697	(d) “Vending machine” has the meaning given in s. 139.30 (14).
698	698	SECTION 30. 134.65 (1g) of the statutes is created to read:
699	699	134.65 (1g) (a) The department of revenue shall create an application form for
700	700	licenses issued under sub. (1d). The form shall require all of the following
701	701	information from an applicant:
702	702	1. The applicant's history relevant to the applicant's fitness to hold a license
703	703	under sub. (1d).
704	704	2. The kind of license for which the applicant is applying.
705	705	3. The premises where cigarettes, electronic vaping devices, or tobacco
706	706	products will be sold or stored.
707	707	4. If the applicant is a corporation, the identity of the corporate officers and
708	708	agent.
709	709	1
710	710	2
711	711	3
712	712	4
713	713	5
714	714	6
715	715	7
716	716	8
717	717	9
718	718	10
719	719	11
720	720	12
721	721	13
722	722	14
723	723	15
724	724	16
725	725	17
726	726	18
727	727	19
728	728	20
729	729	21
730	730	22
731	731	23
732	732	24
733	733	25 - 16 -2023 - 2024 Legislature LRB-2767/1
734	734	JK/AG/JM/KP:cdc
735	735	SECTION 30 ASSEMBLY BILL 273
736	736	5. If the applicant is a limited liability company, the identity of the company
737	737	members or managers and agent.
738	738	6. The applicant's trade name, if any.
739	739	7. Whether the applicant will sell, exchange, barter, dispose of, or give away
740	740	the cigarettes, electronic vaping devices, or tobacco products over the counter or in
741	741	a vending machine, or both.
742	742	8. Any other information required by the department of revenue.
743	743	(b) The department of revenue shall make the form prepared under this
744	744	subsection available to all cities, villages, and towns.
745	745	(c) An applicant for a license under sub. (1d) shall use the form prepared under
746	746	this subsection.
747	747	(d) An application for a license under sub. (1d) shall be signed by the applicant
748	748	and the applicant shall submit the application to the clerk of the city, village, or town
749	749	where the intended place of sale is located.
750	750	(e) Within 30 days of any change in any fact set forth in an application for a
751	751	license under sub. (1d), the applicant or licensee shall file a written description of the
752	752	change with the clerk of the city, village, or town where the application was
753	753	submitted.
754	754	(f) Any person may inspect applications for a license under sub. (1d). The clerk
755	755	of a city, village, or town where such applications are submitted shall retain all
756	756	applications, except that the clerk may destroy any application that is 4 or more
757	757	years old.
758	758	SECTION 31. 134.65 (1m) of the statutes is renumbered 134.65 (1m) (a) (intro.)
759	759	and amended to read:
760	760	1
761	761	2
762	762	3
763	763	4
764	764	5
765	765	6
766	766	7
767	767	8
768	768	9
769	769	10
770	770	11
771	771	12
772	772	13
773	773	14
774	774	15
775	775	16
776	776	17
777	777	18
778	778	19
779	779	20
780	780	21
781	781	22
782	782	23
783	783	24 - 17 -2023 - 2024 Legislature
784	784	LRB-2767/1
785	785	JK/AG/JM/KP:cdc
786	786	SECTION 31
787	787	ASSEMBLY BILL 273
788	788	134.65 (1m) (a) (intro.) A city, village, or town clerk may not issue a license
789	789	under sub. (1) (1d) unless the applicant specifies in the license application whether
790	790	the applicant will sell, exchange, barter, dispose of, or give away the cigarette or
791	791	tobacco products over the counter or in a vending machine, or both. meets all of the
792	792	following requirements:
793	793	SECTION 32. 134.65 (1m) (a) 1. and 2. of the statutes are created to read:
794	794	134.65 (1m) (a) 1. Subject to ss. 111.321, 111.322, and 111.335, the applicant
795	795	has not habitually been a law offender or been convicted of a felony unless pardoned.
796	796	2. The applicant has submitted the proof required under s. 77.61 (11).
797	797	SECTION 33. 134.65 (1m) (b) of the statutes is created to read:
798	798	134.65 (1m) (b) The requirements under par. (a) apply to all partners of a
799	799	partnership, all members of a limited liability company, all agents of a limited
800	800	liability company or corporation, and all officers of a corporation. Subject to ss.
801	801	111.321, 111.322, and 111.335, if a business entity has been convicted of a crime, the
802	802	entity may not be issued a license under sub. (1d) unless the entity has terminated
803	803	its relationship with the individuals whose actions directly contributed to the
804	804	conviction.
805	805	SECTION 34. 134.65 (1r) of the statutes is amended to read:
806	806	134.65 (1r) A city, village, or town clerk may not require an applicant's
807	807	signature on an application for a cigarette, electronic vaping devices, and tobacco
808	808	products retailer license to be notarized. If a city, village, town, or any department
809	809	of this state prepares an application form for a cigarette, electronic vaping devices,
810	810	and tobacco products retailer license, the form may not require an applicant's
811	811	signature on the form to be notarized.
812	812	SECTION 35. 134.65 (2m) of the statutes is created to read:
813	813	1
814	814	2
815	815	3
816	816	4
817	817	5
818	818	6
819	819	7
820	820	8
821	821	9
822	822	10
823	823	11
824	824	12
825	825	13
826	826	14
827	827	15
828	828	16
829	829	17
830	830	18
831	831	19
832	832	20
833	833	21
834	834	22
835	835	23
836	836	24
837	837	25 - 18 -2023 - 2024 Legislature LRB-2767/1
838	838	JK/AG/JM/KP:cdc
839	839	SECTION 35 ASSEMBLY BILL 273
840	840	134.65 (2m) Annually, no later than July 15, the clerk of a city, village, or town
841	841	issuing licenses under sub. (1d) shall submit to the department of revenue, in a
842	842	manner prescribed by the department, a list of licenses issued by the city, village, or
843	843	town under sub. (1d) during the previous fiscal year. The list shall include the name,
844	844	address, seller's permit number, and trade name of the licensee and the type of
845	845	license held. The department of revenue shall publish this list annually on the
846	846	department's website.
847	847	SECTION 36. 134.65 (3m) of the statutes is created to read:
848	848	134.65 (3m) A person holding a license under sub. (1d) shall enclose the license
849	849	in a frame that has a transparent front that allows the license to be read clearly. The
850	850	licensee shall conspicuously display the license for public inspection at all times in
851	851	the room or place where the activity subject to licensure is carried out.
852	852	SECTION 37. 134.65 (4) of the statutes is amended to read:
853	853	134.65 (4) Every licensed retailer shall keep complete and accurate records of
854	854	all purchases and receipts of cigarettes, electronic vaping devices, and tobacco
855	855	products. Such records shall be preserved on the licensed premises for 2 years in such
856	856	a manner as to insure permanency and accessibility for inspection and shall be
857	857	subject to inspection at all reasonable hours by authorized state and local law
858	858	enforcement officials.
859	859	SECTION 38. 134.65 (5m) of the statutes is amended to read:
860	860	134.65 (5m) Any person who knowingly provides materially false information
861	861	in an application for a cigarette, electronic vaping devices, and tobacco products
862	862	retailer license under this section may be required to forfeit not more than $1,000.
863	863	SECTION 39. 134.65 (8) of the statutes is amended to read:
864	864	1
865	865	2
866	866	3
867	867	4
868	868	5
869	869	6
870	870	7
871	871	8
872	872	9
873	873	10
874	874	11
875	875	12
876	876	13
877	877	14
878	878	15
879	879	16
880	880	17
881	881	18
882	882	19
883	883	20
884	884	21
885	885	22
886	886	23
887	887	24 - 19 -2023 - 2024 Legislature
888	888	LRB-2767/1
889	889	JK/AG/JM/KP:cdc
890	890	SECTION 39
891	891	ASSEMBLY BILL 273
892	892	134.65 (8) The uniform licensing of cigarette, electronic vaping devices, and
893	893	tobacco products retailers is a matter of statewide concern. A city, village, or town
894	894	may adopt an ordinance regulating the issuance, suspension, revocation, or renewal
895	895	of a license under this section only if the ordinance strictly conforms to this section.
896	896	If a city, village, or town has in effect on May 1, 2016, an ordinance that does not
897	897	strictly conform to this section, the ordinance does not apply and may not be enforced.
898	898	SECTION 40. 134.66 (1) (g) of the statutes is amended to read:
899	899	134.66 (1) (g) “Retailer" means any person licensed under s. 134.65 (1) (1d).
900	900	SECTION 41. 139.11 (4) (a) (intro.) of the statutes is amended to read:
901	901	139.11 (4) (a) (intro.) Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2)
902	902	(a) 3. and 3m., relating to confidentiality of income and franchise tax returns, apply
903	903	to any information obtained from any person on a fermented malt beverage tax
904	904	return, report, schedule, exhibit, or other document or from an audit report relating
905	905	to any of those documents, except that the department of revenue shall publish the
906	906	following:
907	907	SECTION 42. 139.38 (6) of the statutes is amended to read:
908	908	139.38 (6) Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2) (a) 3. and
909	909	3m., relating to confidentiality of income and franchise tax returns, apply to any
910	910	information obtained from any person on a cigarette tax return, report, schedule,
911	911	exhibit, or other document or from an audit report pertaining to the return, report,
912	912	schedule, exhibit, or document, except that the department shall publish on its
913	913	Internet site website, at least quarterly, a current list of permits issued to
914	914	distributors and jobbers under s. 139.34 and include on the list the name and address
915	915	of the permit holder and the date on which the department issued the permit.
916	916	SECTION 43. 139.44 (2) of the statutes is amended to read:
917	917	1
918	918	2
919	919	3
920	920	4
921	921	5
922	922	6
923	923	7
924	924	8
925	925	9
926	926	10
927	927	11
928	928	12
929	929	13
930	930	14
931	931	15
932	932	16
933	933	17
934	934	18
935	935	19
936	936	20
937	937	21
938	938	22
939	939	23
940	940	24
941	941	25 - 20 -2023 - 2024 Legislature LRB-2767/1
942	942	JK/AG/JM/KP:cdc
943	943	SECTION 43 ASSEMBLY BILL 273
944	944	139.44 (2) Any person who makes or signs any false or fraudulent report or who
945	945	attempts to evade the tax imposed by s. 139.31 or 139.76, or who aids in or abets the
946	946	evasion or attempted evasion of that tax may be fined not more than $10,000 or
947	947	imprisoned for not more than 9 months or both.
948	948	SECTION 44. 139.44 (2m) of the statutes is created to read:
949	949	139.44 (2m) Any person who evades or attempts to evade, or who aids or abets
950	950	the evasion or attempted evasion of, a tax imposed under s. 139.31 or 139.76 is guilty
951	951	of the following:
952	952	(a) A Class A misdemeanor if the amount of the tax is no more than $2,500.
953	953	(b) A Class I felony if the amount of the tax is more than $2,500, but no more
954	954	than $5,000.
955	955	(c) A Class H felony if the amount of the tax is more than $5,000, but no more
956	956	than $10,000.
957	957	(d) A Class G felony if the amount of the tax is more than $10,000, but no more
958	958	than $100,000.
959	959	(e) A Class F felony if the amount of the tax is more than $100,000.
960	960	SECTION 45. 139.44 (8) (a) of the statutes is amended to read:
961	961	139.44 (8) (a) If the number of cigarettes does not exceed 6,000, a fine of 200,
962	962	the person may be fined not more than $200 or imprisonment imprisoned for not
963	963	more than 6 months or both.
964	964	SECTION 46. 139.44 (8) (am) of the statutes is created to read:
965	965	139.44 (8) (am) If the number of cigarettes exceeds 200 but does not exceed
966	966	3,000, the person may be fined not more than $1,000 or imprisoned for not more than
967	967	one year or both.
968	968	SECTION 47. 139.44 (8) (b) and (c) of the statutes are amended to read:
969	969	1
970	970	2
971	971	3
972	972	4
973	973	5
974	974	6
975	975	7
976	976	8
977	977	9
978	978	10
979	979	11
980	980	12
981	981	13
982	982	14
983	983	15
984	984	16
985	985	17
986	986	18
987	987	19
988	988	20
989	989	21
990	990	22
991	991	23
992	992	24
993	993	25 - 21 -2023 - 2024 Legislature
994	994	LRB-2767/1
995	995	JK/AG/JM/KP:cdc
996	996	SECTION 47
997	997	ASSEMBLY BILL 273
998	998	139.44 (8) (b) If the number of cigarettes exceeds 6,000 3,000 but does not
999	999	exceed 36,000, a fine of not more than $1,000 or imprisonment for not more than one
1000	1000	year in the county jail or both 5,000, the person is guilty of a Class I felony.
1001	1001	(c) If the number of cigarettes exceeds 36,000 5,000 but does not exceed 10,000,
1002	1002	the person is guilty of a Class I H felony.
1003	1003	SECTION 48. 139.44 (8) (d) of the statutes is created to read:
1004	1004	139.44 (8) (d) If the number of cigarettes exceeds 10,000, the person is guilty
1005	1005	of a Class F felony.
1006	1006	SECTION 49. 139.82 (6) of the statutes is amended to read:
1007	1007	139.82 (6) Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2) (a) 3. and
1008	1008	3m., relating to confidentiality of income and franchise tax returns, apply to any
1009	1009	information obtained from any person on a cigarette tax return, report, schedule,
1010	1010	exhibit, or other document or from an audit report pertaining to the return, report,
1011	1011	schedule, exhibit, or document, except that the department shall publish on its
1012	1012	Internet site website, at least quarterly, a current list of permits issued to
1013	1013	distributors and jobbers under s. 139.34 and include on the list the name and address
1014	1014	of the permit holder and the date on which the department issued the permit.
1015	1015	SECTION 50. 230.36 (1m) (b) 2. (intro.) of the statutes is amended to read:
1016	1016	230.36 (1m) (b) 2. (intro.) A conservation warden, conservation patrol boat
1017	1017	captain, conservation patrol boat engineer, member of the state patrol, state motor
1018	1018	vehicle inspector, University of Wisconsin System police officer, security officer, or
1019	1019	security person, other state facilities police officer, special tax agent, excise tax
1020	1020	investigator employed by the department of revenue and authorized to act under s.
1021	1021	73.031, and special criminal investigation agent employed by the department of
1022	1022	justice at all times while:
1023	1023	1
1024	1024	2
1025	1025	3
1026	1026	4
1027	1027	5
1028	1028	6
1029	1029	7
1030	1030	8
1031	1031	9
1032	1032	10
1033	1033	11
1034	1034	12
1035	1035	13
1036	1036	14
1037	1037	15
1038	1038	16
1039	1039	17
1040	1040	18
1041	1041	19
1042	1042	20
1043	1043	21
1044	1044	22
1045	1045	23
1046	1046	24
1047	1047	25 - 22 -2023 - 2024 Legislature LRB-2767/1
1048	1048	JK/AG/JM/KP:cdc
1049	1049	SECTION 51 ASSEMBLY BILL 273
1050	1050	SECTION 51. 230.36 (2m) (a) 9. of the statutes is amended to read:
1051	1051	230.36 (2m) (a) 9. A excise tax investigator special agent employed by the
1052	1052	department of revenue who is authorized to act under s. 73.031.
1053	1053	SECTION 52. 565.01 (6c) of the statutes is created to read:
1054	1054	565.01 (6c) “Special agent” means any employee of the department authorized
1055	1055	to act under s. 73.031.
1056	1056	SECTION 53. 565.02 (8) (e) of the statutes is renumbered 565.02 (9) (a).
1057	1057	SECTION 54. 565.02 (8) (f) of the statutes is renumbered 565.02 (9) (b) and
1058	1058	amended to read:
1059	1059	565.02 (9) (b) If the division of criminal investigation in the department of
1060	1060	justice chooses not to investigate a report under par. (e), coordinate Coordinate an
1061	1061	investigation of the suspected gaming-related criminal activity with local law
1062	1062	enforcement officials and district attorneys.
1063	1063	SECTION 55. 565.02 (9) (intro.) of the statutes is created to read:
1064	1064	565.02 (9) (intro.) The department may do all of the following:
1065	1065	SECTION 56. 565.17 (5) (a) of the statutes is amended to read:
1066	1066	565.17 (5) (a) No Except as provided under par. (d), no employee in the lottery
1067	1067	division of the department or the secretary, deputy secretary, or assistant deputy
1068	1068	secretary of revenue and no member of such a person's immediate family, as defined
1069	1069	in s. 19.42 (7), may purchase a lottery ticket or lottery share.
1070	1070	SECTION 57. 565.17 (5) (d) of the statutes is created to read:
1071	1071	565.17 (5) (d) An employee in the lottery division of the department may
1072	1072	purchase a lottery ticket or lottery share if the purchase is on behalf of the lottery
1073	1073	division of the department and is a part of an official lottery investigation. No person
1074	1074	may share or assign a lottery ticket or lottery share purchased under this paragraph
1075	1075	1
1076	1076	2
1077	1077	3
1078	1078	4
1079	1079	5
1080	1080	6
1081	1081	7
1082	1082	8
1083	1083	9
1084	1084	10
1085	1085	11
1086	1086	12
1087	1087	13
1088	1088	14
1089	1089	15
1090	1090	16
1091	1091	17
1092	1092	18
1093	1093	19
1094	1094	20
1095	1095	21
1096	1096	22
1097	1097	23
1098	1098	24
1099	1099	25 - 23 -2023 - 2024 Legislature
1100	1100	LRB-2767/1
1101	1101	JK/AG/JM/KP:cdc
1102	1102	SECTION 57
1103	1103	ASSEMBLY BILL 273
1104	1104	and no person may claim any prize or winnings from a lottery ticket or lottery share
1105	1105	purchased under this paragraph.
1106	1106	SECTION 58. 565.40 (title) of the statutes is amended to read:
1107	1107	565.40 (title) Department of justice enforcement Enforcement
1108	1108	authority.
1109	1109	SECTION 59. 565.40 (4) of the statutes is created to read:
1110	1110	565.40 (4) POLICE POWERS. The department may enforce violations of this
1111	1111	chapter, and special agents may exercise their arrest authority under s. 73.031 to
1112	1112	enforce violations of this chapter. This subsection does not deprive or relieve other
1113	1113	law enforcement or peace officers of the power and duty to enforce violations of this
1114	1114	chapter.
1115	1115	SECTION 60. 565.50 (2) of the statutes is amended to read:
1116	1116	565.50 (2) Any person who alters or, forges, counterfeits, or illegally obtains a
1117	1117	lottery ticket or share or intentionally utters or transfers an altered or, forged,
1118	1118	counterfeit, or illegally obtained lottery ticket or share is guilty of a Class I felony.
1119	1119	SECTION 61. 565.50 (2m) of the statutes is created to read:
1120	1120	565.50 (2m) Any person who claims a lottery prize from a winning lottery ticket
1121	1121	or share and then transfers the same winning lottery ticket or share to another
1122	1122	person is guilty of a Class I felony.
1123	1123	SECTION 62. 565.50 (3) of the statutes is amended to read:
1124	1124	565.50 (3) Any person who possesses an altered or, forged, counterfeit, or
1125	1125	illegally obtained lottery ticket or share, or a winning lottery ticket or share for which
1126	1126	the prize has been previously claimed, with intent to defraud shall be fined not more
1127	1127	than $10,000 or imprisoned for not more than 9 months or both.
1128	1128	SECTION 63. 565.50 (4) of the statutes is created to read:
1129	1129	1
1130	1130	2
1131	1131	3
1132	1132	4
1133	1133	5
1134	1134	6
1135	1135	7
1136	1136	8
1137	1137	9
1138	1138	10
1139	1139	11
1140	1140	12
1141	1141	13
1142	1142	14
1143	1143	15
1144	1144	16
1145	1145	17
1146	1146	18
1147	1147	19
1148	1148	20
1149	1149	21
1150	1150	22
1151	1151	23
1152	1152	24
1153	1153	25 - 24 -2023 - 2024 Legislature LRB-2767/1
1154	1154	JK/AG/JM/KP:cdc
1155	1155	SECTION 63 ASSEMBLY BILL 273
1156	1156	565.50 (4) Any person who transfers a lottery ticket or share to another person,
1157	1157	presents a transferred lottery ticket or share for payment of a lottery prize, or claims
1158	1158	a lottery prize from a transferred ticket or share with intent to avoid withholding
1159	1159	under s. 565.30 (4), (5), (5m), or (5r) shall be fined not more than $10,000 or
1160	1160	imprisoned for not more than 9 months or both.
1161	1161	SECTION 64. 946.82 (4) of the statutes is amended to read:
1162	1162	946.82 (4) “Racketeering activity" means any activity specified in 18 USC 1961
1163	1163	(1) in effect as of April 27, 1982, or the attempt, conspiracy to commit, or commission
1164	1164	of any of the felonies specified in: chs. 945 and 961, subch. V of ch. 551, and ss. 49.49,
1165	1165	134.05, 139.44 (1), (2m), and (8), 180.0129, 181.0129, 185.825, 201.09 (2), 215.12,
1166	1166	221.0625, 221.0636, 221.0637, 221.1004, 553.41 (3) and (4), 553.52 (2), 940.01, 940.19
1167	1167	(4) to (6), 940.20, 940.201, 940.203, 940.21, 940.30, 940.302 (2), 940.305, 940.31,
1168	1168	941.20 (2) and (3), 941.26, 941.28, 941.298, 941.31, 941.32, 942.09, 943.01 (2), (2d),
1169	1169	or (2g), 943.011, 943.012, 943.013, 943.02, 943.03, 943.04, 943.05, 943.06, 943.10,
1170	1170	943.20 (3) (bf) to (e), 943.201, 943.203, 943.23 (1g), (2) and (3), 943.24 (2), 943.27,
1171	1171	943.28, 943.30, 943.32, 943.34 (1) (bf), (bm), and (c), 943.38, 943.39, 943.40, 943.41
1172	1172	(8) (b) and (c), 943.50 (4) (bf), (bm), and (c) and (4m), 943.60, 943.70, 943.76, 943.81,
1173	1173	943.82, 943.83, 943.84, 943.85, 943.86, 943.87, 943.88, 943.89, 943.90, 944.21 (5) (c)
1174	1174	and (e), 944.32, 944.34, 945.03 (1m), 945.04 (1m), 945.05 (1), 945.08, 946.10, 946.11,
1175	1175	946.12, 946.13, 946.31, 946.32 (1), 946.48, 946.49, 946.61, 946.64, 946.65, 946.72,
1176	1176	946.76, 946.79, 947.015, 948.05, 948.051, 948.08, 948.12, and 948.30.
1177	1177	SECTION 65.0Effective dates. This act takes effect on the day after publication,
1178	1178	except as follows:
1179	1179	(1) RETAIL SALE OF ELECTRONIC VAPING DEVICES. The treatment of ss. 134.65
1180	1180	(title), (1), (1g), (1r), (2m), (3m), (4), (5m), and (8), and 134.66 (1) (g), the renumbering
1181	1181	1
1182	1182	2
1183	1183	3
1184	1184	4
1185	1185	5
1186	1186	6
1187	1187	7
1188	1188	8
1189	1189	9
1190	1190	10
1191	1191	11
1192	1192	12
1193	1193	13
1194	1194	14
1195	1195	15
1196	1196	16
1197	1197	17
1198	1198	18
1199	1199	19
1200	1200	20
1201	1201	21
1202	1202	22
1203	1203	23
1204	1204	24
1205	1205	25 - 25 -2023 - 2024 Legislature
1206	1206	LRB-2767/1
1207	1207	JK/AG/JM/KP:cdc
1208	1208	SECTION 65
1209	1209	ASSEMBLY BILL 273
1210	1210	and amendment of s. 134.65 (1m), and the creation of s. 134.65 (1m) (a) 1. and 2. and
1211	1211	(b) take effect on the 90th day after the day of publication.
1212	1212	(END)
1213	1213	1
1214	1214	2
1215	1215	3