Wisconsin Statutes 139.815 – Remote retail sales
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No person may make remote retail sales to consumers unless all of the following apply:
Terms Used In Wisconsin Statutes 139.815
- Following: when used by way of reference to any statute section, means the section next following that in which the reference is made. See Wisconsin Statutes 990.01
- Person: includes all partnerships, associations and bodies politic or corporate. See Wisconsin Statutes 990.01
(1) The person obtains a remote retail seller permit under s. 139.795.
(2) The person registers with the department and collects the taxes administered or imposed under s. 77.52 or 77.53.
(3) The person collects and remits the tax under s. 139.76.
(4) The person uses an independent, 3rd-party age verification service that compares information available from a commercially available database or aggregate of databases that are regularly used by government agencies and business for age and identity verification to determine whether a prospective consumer has attained the minimum age for purchasing a tobacco product under the federal Food, Drug, and Cosmetic Act based on the personal information provided by the prospective consumer during the ordering process.