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AB511: Bill Text
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2025 - 2026 LEGISLATURE
LRB-4041/1
JK:cdc
2025 ASSEMBLY BILL 511
October 15, 2025 - Introduced by Representatives
Green
,
Callahan
,
Gustafson
,
Knodl
,
Novak
,
Swearingen
and
Wittke
, cosponsored by Senators
Testin
,
Feyen
,
Pfaff
and
Tomczyk
. Referred to Committee on State Affairs.
AB511,1,5
1
An Act
to renumber
139.315 (1);
to renumber and amend
139.30 (1m);
to
2
amend
139.31 (1) (a), 139.31 (1) (b), 139.31 (1) (c) and 139.31 (1) (d);
to create
3
139.30 (1m) (b), 139.31 (1) (e), 139.31 (1) (f), 139.31 (1) (g), 139.31 (1) (h) and
4
139.315 (1) (b) of the statutes;
relating to:
the cigarette excise tax and
5
cigarettes that involve heating tobacco without combustion.
Analysis by the Legislative Reference Bureau
Current law imposes an excise tax on the sale of cigarettes in this state. The tax rate varies depending on the weight and length of the cigarettes. Current law defines a “cigarette” as any roll of tobacco wrapped in paper or any substance other than tobacco.
Under current law, the tax rate on cigarettes weighing not more than 3 pounds per thousand, is 126 mills, plus 8 mills, on each cigarette. For cigarettes weighing more than 3 pounds per thousand, the rate is 252 mills on each cigarette, plus 16.8 mills on each such cigarette that is not more than 6.75 inches in length. For cigarettes weighing more than 3 pounds per thousand that are more than 6.75 inches in length, current law imposes an additional tax at the rate of 8 mills on each such cigarette, counting each 2.75 inches of length as one cigarette.
This bill modifies the excise tax on the sale of cigarettes so that current law applies to a cigarette that the bill defines as a roll of tobacco wrapped in paper or any substance other than tobacco that is intended for smoking by burning the tobacco. In addition, the bill imposes a separate excise tax on the sale of a cigarette that the bill defines as a roll of tobacco wrapped or contained within any substance other than tobacco that involves heating the tobacco without the combustion of the tobacco or other flammable material, not including a vapor product.
Under the bill, the rate of the excise tax on a cigarettes that involve heating without combustion weighing not more than 3 pounds per thousand, is 63 mills, plus 4 mills, on each cigarette. For cigarettes that involve heating without combustion weighing more than 3 pounds per thousand, the rate is 126 mills on each cigarette, plus 8.4 mills on each such cigarette that is not more than 6.75 inches in length. For cigarettes that involve heating without combustion weighing more than 3 pounds per thousand that are more than 6.75 inches in length, the bill imposes an additional tax at the rate of 4 mills on each such cigarette, counting each 2.75 inches of length as one cigarette.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
AB511,1
1
Section
1
.
139.30 (1m) of the statutes is renumbered 139.30 (1m) (intro.) and
2
amended to read:
AB511,2,3
3
139.30
(1m)
(intro.) “Cigarette” means any
of the following:
AB511,2,5
4
(a) A
roll of tobacco wrapped in paper or any substance other than tobacco
5
that is intended for smoking by burning the tobacco
.
AB511,2
6
Section
2
.
139.30 (1m) (b) of the statutes is created to read:
AB511,2,10
7
139.30
(1m)
(b) A roll of tobacco wrapped or contained within any substance
8
other than tobacco that involves heating the tobacco without the combustion of the
9
tobacco or other flammable material, not including a vapor product, as defined
10
under s. 139.75 (14).
AB511,3
11
Section
3
.
139.31 (1) (a) of the statutes is amended to read:
AB511,2,13
12
139.31
(1)
(a) On cigarettes
, as defined under s. 139.30 (1m) (a),
weighing not
13
more than 3 pounds per thousand, 126 mills on each cigarette.
AB511,4
1
Section
4
.
139.31 (1) (b) of the statutes is amended to read:
AB511,3,3
2
139.31
(1)
(b) On cigarettes
, as defined under s. 139.30 (1m) (a),
weighing
3
more than 3 pounds per thousand, 252 mills on each cigarette.
AB511,5
4
Section
5
.
139.31 (1) (c) of the statutes is amended to read:
AB511,3,8
5
139.31
(1)
(c) In addition to the rate under par. (a), on cigarettes
, as defined
6
under s. 139.30 (1m) (a),
weighing not more than 3 pounds per thousand, on each
7
cigarette 8 mills minus the tax imposed on that cigarette under
26 USC 5701
, but
8
not less than zero.
AB511,6
9
Section
6
.
139.31 (1) (d) of the statutes is amended to read:
AB511,3,16
10
139.31
(1)
(d) In addition to the rate under par. (b), on cigarettes
, as defined
11
under s. 139.30 (1m) (a),
weighing more than 3 pounds per thousand, on each
12
cigarette, 16.8 mills minus the tax imposed on that cigarette under
26 USC 5701
,
13
except that if the cigarette is more than 6.5 inches in length it shall be taxed at the
14
rate under par. (c) rather than at the rate under this paragraph, counting each 2.75
15
inches or fraction thereof of the length as one cigarette. The amount under this
16
paragraph shall not be less than zero.
AB511,7
17
Section
7
.
139.31 (1) (e) of the statutes is created to read:
AB511,3,19
18
139.31
(1)
(e) On cigarettes, as defined under s. 139.30 (1m) (b), weighing not
19
more than 3 pounds per thousand, 63 mills on each cigarette.
AB511,8
20
Section
8
.
139.31 (1) (f) of the statutes is created to read:
AB511,3,22
21
139.31
(1)
(f) On cigarettes, as defined under s. 139.30 (1m) (b), weighing
22
more than 3 pounds per thousand, 126 mills on each cigarette.
AB511,9
23
Section
9
.
139.31 (1) (g) of the statutes is created to read:
AB511,4,3
24
139.31
(1)
(g) In addition to the rate under par. (e), on cigarettes, as defined
1
under s. 139.30 (1m) (b), weighing not more than 3 pounds per thousand, on each
2
cigarette 4 mills minus the tax imposed on that cigarette under
26 USC 570
1, but
3
not less than zero.
AB511,10
4
Section
10
.
139.31 (1) (h) of the statutes is created to read:
AB511,4,11
5
139.31
(1)
(h) In addition to the rate under par. (f), on cigarettes, as defined
6
under s. 139.30 (1m) (b), weighing more than 3 pounds per thousand, on each
7
cigarette, 8.4 mills minus the tax imposed on that cigarette under
26 USC 5701
,
8
except that if the cigarette is more than 6.5 inches in length it shall be taxed at the
9
rate under par. (g) rather than at the rate under this paragraph, counting each 2.75
10
inches or fraction thereof of the length as one cigarette. The amount under this
11
paragraph shall not be less than zero.
AB511,11
12
Section
11
.
139.315 (1) of the statutes is renumbered 139.315 (1) (a).
AB511,12
13
Section
12
.
139.315 (1) (b) of the statutes is created to read:
AB511,4,23
14
139.315
(1)
(b) On the effective date of any increase in the sum of the rates
15
under s. 139.31 (1) (e) and (g) or in the sum of the rates under s. 139.31 (1) (f) and
16
(h), an inventory tax is imposed upon cigarettes held in inventory for sale or resale
17
on which the cigarette tax has been paid at the prior rate and upon unaffixed
18
stamps in the possession of distributors. Any person who is in possession of any
19
such cigarettes or unaffixed stamps shall pay the tax imposed under this section.
20
Any person liable for this tax shall determine the number of cigarettes and
21
unaffixed stamps in the person’s possession on the effective date of the increase,
22
and by the 30th day after the effective date of the increase the person shall file a
23
return and shall by that date pay the tax due.
AB511,13
24
Section
13
. Effective date.
AB511,5,2
1
(
1
)
This act takes effect on the first day of the 3rd month beginning after
2
publication.
AB511,5,3
3
(end)
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