A person who furnishes, offers to furnish, or advertises to furnish cigarettes [as defined in Wis. Stats. § 139.30(1m)], tobacco products [as defined in Wis. Stats. § 139.75(12)] other than premium cigars, electronic nicotine delivery systems (as defined in §
226-2), or non-nicotine vapor products (as defined in §
226-2) as a business purpose and that derives more than 25% of any sales revenue from sales of such products. "Premium cigar" means any cigar that is hand-constructed, has a wrapper made entirely from whole tobacco leaf, has a filler that is made entirely of tobacco, and has a wholesale price of no less than $2. A person that sells premium cigars but does not furnish cigarettes, tobacco products other than premium cigars, electronic nicotine delivery systems, or non-nicotine vapor products is not a smoke shop.
The number of persons or places that may be established as smoke
shops is limited to one location per 2,500 population, or fraction
thereof, as annually estimated by the Wisconsin Department of Administration.