{"data":{"id":"us-wi/wis.-stat.-139.35","jurisdiction":"us-wi","citation":"Wis. Stat. § 139.35","heading":"Stamps.","body":"(1) Transfers. No person may give, sell or lend any stamps to another and no person may accept, purchase or borrow any stamps from another. All sales and transfers of stamps may be made only by the secretary to permit holding manufacturers, distributors, and bonded direct marketers who are authorized by the department to purchase and affix tax stamps.\n(2) Records. The secretary shall keep a record of the sale of all stamps including the names of the purchasers and the date of sale.","path":["Chs. 125-139, Regulation of Trade","Chapter 139 Beverage And Tobacco Taxes","SUBCHAPTER II CIGARETTE TAXES"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/139.35","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:56Z","sha256":"62d8ee256bafab786add1023c99ae32d069a7086a2683a92cb208a5420f2f4d0","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-139.345","next":"us-wi/wis.-stat.-139.355"},"notice":"GroundRules: Original legal text. Not legal advice."}