Wisconsin Vapor Products Law, Licenses, and Upcoming Vapor Product Federal Registry Law

Legality, Licensing, and Legislative Impact of Wisconsin’s Vapor Products Federal Registry Law

1. Statutory Foundation Of Nicotine and Tobacco Products 

General Regulation

According to Wis. Stat. § 134.66(2), the sale of nicotine and tobacco products, including through vending machines, is subject to age restrictions: "No retailer, direct marketer, or vending machine operator may sell, give, or otherwise provide cigarettes or nicotine products to any person under the age of 18 years."

Access Restrictions

As per Wis. Stat. § 134.66(2)(b), vending machines must be located in areas where the presence of individuals under 18 years is controlled: "Vending machines must be placed in locations accessible only to persons who are of legal age, accompanied by their parent, guardian, or a spouse over the age of 18."

2. Signage Requirements for Vending Machines

Legal Obligation for Notices

Wis. Stat. § 134.66(2)(cm) stipulates, "A notice must be posted conspicuously on the front of each vending machine indicating that purchases by anyone under the age of 18 are prohibited and citing the violation as a Class C forfeiture up to $50."

Signage Format and Compliance

The sign should include, at a minimum, the statement: "Under Wisconsin Statute § 254.92, purchases of tobacco or nicotine products by persons under 18 are prohibited and punishable by a forfeiture not exceeding $50."

3. Licensing Requirements

Licensing Necessities for Vending Machines

  • Annual Licensing: Operators are required under Wis. Stat. § 97.605 to obtain an annual license from either the Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP) or a local health department with agent status.
  • Multiple Locations: Wis. Stat. § 97.605(3)(a) clarifies, "A separate license is necessary for each vending machine's location."
  • Restriction on Local Licensing Fees: Under Wis. Stat. § 97.605(4), "No municipality may require additional licensing or levy inspection fees for vending machines compliant with § 97.605."

Licensing Process

Licensing forms can be found on the Wisconsin Department of Agriculture, Trade and Consumer Protection website. Applications require detailed business information and adherence to health and safety standards.

4. Training Mandates for Retailers

Statutory Training Requirements

According to Wis. Stat. § 134.66(2m), "All retailers must ensure that new employees and independent contractors whose duties include the sale of cigarettes or tobacco products are trained to comply with relevant statutes." This includes ensuring employees understand the age verification processes and the penalties associated with non-compliance.

5. Taxation Details for Nicotine and Vapor Products

Excise Tax Regulations

Wis. Stat. § 139.76(1m) specifies that, "An excise tax of $0.05 per milliliter is levied on the liquid or other substance contained in vapor products." This tax must be reported and remitted in accordance with Wisconsin's tax filing requirements.

Reporting Guidelines

Compliance requires businesses to register for tax reporting via the Wisconsin Department of Revenue’s My Tax Account portal.

Tax Payment and Remittance

Specific forms for reporting and remitting taxes on vapor products are accessible through the Wisconsin Department of Revenue’s Forms page. Ensure all filings include the volume of product sold and the corresponding tax amounts.

6. Practical Compliance Steps

  • Business Registration: Complete a Business Tax Registration (BTR) through the Wisconsin Department of Revenue.
  • Obtain a Retail License: Contact your local municipality or visit the DATCP website for the application process.
  • Install Proper Signage: Ensure all vending machines have the required age-restriction notices as per Wis. Stat. § 134.66(2)(cm).
  • Placement Compliance: Verify that all machines are located beyond 500 feet of schools, in compliance with placement rules to avoid penalties.
  • Implement Employee Training Programs: Develop comprehensive training materials and protocols aligned with Wis. Stat. § 134.66(2m) for any staff involved in tobacco product sales.

Resources for Compliance and Additional Guidance

  • Wisconsin Legislative Documents: For deeper review, refer to Wisconsin State Legislature’s website for direct access to statutes.
  • License and Permit Information: Explore Wisconsin DATCP’s Licensing Section.
  • Tax Reporting Portal: Access Wisconsin Department of Revenue’s My Tax Account for online tax submission.

The upcoming Wisconsin vapor product registry law, effective July 1, 2025, mandates that manufacturers of electronic vaping devices certify annually with the Wisconsin Department of Revenue (DOR). Here’s a breakdown of the law’s requirements and enforcement mechanisms as outlined in Wisconsin Act 73 and relevant statutes.

Key Provisions of Wisconsin's Vapor Product Registry Law

  1. Manufacturer Certification:

    • Manufacturers of vapor products that wish to sell within Wisconsin must submit an annual certification to the DOR. This certification must confirm that the product has either obtained a marketing order from the U.S. Food and Drug Administration (FDA) or is under FDA review (Wis. Stat. § 134.65 and § 995.15)​ ​ .
    • The certification must affirm compliance with both federal and state regulations on vapor product safety and marketing, aligning state laws with FDA standards for premarket authorization, which include submitting a Premarket Tobacco Product Application (PMTA) as per federal requirements​ .

  2. State Directory:

    • The DOR will establish and maintain an online directory listing all FDA-authorized vapor products or those currently under FDA review. Only products included in this directory may be legally marketed or sold within the state​ .
    • Retailers and wholesalers are explicitly prohibited from selling any vapor products not listed in the directory. The law specifies that the directory must be publicly accessible on the DOR’s website, ensuring transparency and aiding compliance efforts across Wisconsin (Wis. Stat. § 995.15(2)(b))​ ​ .

  3. Enforcement and Penalties:

    • The law enforces strict penalties for non-compliance. Retailers or wholesalers who offer non-certified products for sale face fines and other sanctions outlined by the DOR. Such actions align with Wisconsin’s goal to curtail unauthorized products that may pose health risks​ .

  4. Taxation on Vapor Products:

    • Vapor products in Wisconsin are taxed at $0.05 per milliliter of liquid (Wis. Stat. § 139.76(1m)). This taxation measure predates the registry law but supports regulatory oversight by targeting economic channels related to the vapor product market​ .

Comparisons with Similar State

Disclaimer: This document serves informational purposes and should not be construed as legal advice. For comprehensive legal guidance and personalized compliance assistance, consult legal professionals or appropriate regulatory agencies in Wisconsin.