Janesville, WI asked in Tax Law for Wisconsin

Q: Can duty free cigarettes be imported to wisconsin tax free if kept under a certain amount?

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1 Lawyer Answer
Eric M Wiechert
Eric M Wiechert
  • Tax Law Lawyer
  • Ladysmith, WI
  • Licensed in Wisconsin

A: No - subject to a very narrow personal use exception.

You generally can't take tobacco products across state lines for resale without paying federal & state excise taxes. See http://www.ttb.gov/tobacco/tobacco-faqs.shtml#t1 .

There are some exemptions for deminimis personal use referenced in a final rulemaking decision available here: http://www.atf.gov/publications/download/qb/2001/atf-quarterly-bulletin-...

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