{"data":{"id":"us-wi/wis.-stat.-139.795","jurisdiction":"us-wi","citation":"Wis. Stat. § 139.795","heading":"Permits; remote retail seller.","body":"(1) No person may engage in the business of a remote retail seller at any place of business, including a legal location in any state at which records are kept or accessed by the remote retail seller, unless that person has filed an application for and obtained a permit from the department to engage in that business at such place.\n(2) Section 139.34 (1) (b) to (f) and (9) applies to the permit under this section.","path":["Chs. 125-139, Regulation of Trade","Chapter 139 Beverage And Tobacco Taxes","SUBCHAPTER III TOBACCO PRODUCTS TAX"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/139.795","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":"c3a979cb27e45ee81e4380d13dfad6f56c9e4e3d8d0912cb4727924ec46a23b0","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-139.79","next":"us-wi/wis.-stat.-139.80"},"notice":"GroundRules: Original legal text. Not legal advice."}