Wisconsin regulates electronic vaping devices under its tobacco statutes, requiring retailer licenses, age-verification, and excise taxes on vapor products, with state law preempting most local retail rules under 134.66.
Vapor products are defined and taxed under Wis. Stat. 139.75 and following, including a $0.05-per-milliliter excise tax on nicotine vapor liquid. Retailers selling cigarettes, tobacco, or vapor products must hold a license from the municipality and comply with Wis. Stat. 134.66, which mandates verification of customer age, prohibits self-service displays of cigarettes outside of adult-only stores, and bars sales to anyone under 21. Vending machine sales are limited to areas where minors are not permitted. Retailers must train employees and post required signage. The Department of Revenue audits compliance and may suspend or revoke licenses for violations.
Sale to a person under 21 is punishable by fines up to $500 for a first offense, escalating with prior violations, and may result in suspension or revocation of the retail license. Operating without a license is a separate violation with fines and potential closure.
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