139.815 Remote retail sales. No person may make remote retail sales to consumers unless all of the following apply:(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.History: 2023 a. 150.
Wisconsin Legal Code