Wisconsin Statutes Crimes (Ch. 938 to 951) § 941.315. Possession, distribution or delivery of nitrous oxide

(a) “Deliver” or “delivery” means the actual, constructive or attempted transfer of nitrous oxide or a substance containing nitrous oxide from one person to another.

(b) “Distribute” means to deliver, other than by administering.

(a) Possesses nitrous oxide or a substance containing nitrous oxide with the intent to inhale the nitrous oxide.

(b) Intentionally or otherwise inhales nitrous oxide.

(a) Distributes or delivers, or possesses with intent to distribute or deliver, nitrous oxide to a person who has not attained the age of 21.

(b) Distributes or delivers, or possesses with intent to distribute or deliver, nitrous oxide or a substance containing nitrous oxide to a person aged 21 years or older knowing or having reason to know that the person will use the nitrous oxide in violation of sub. (2).

(c) Distributes or delivers to a person aged 21 years or older any object used, designed for use or primarily intended for use in inhaling nitrous oxide at the same time that he or she distributes or delivers nitrous oxide or a substance containing nitrous oxide to the person.

(5)(a) Subsection (2) does not apply to a person to whom nitrous oxide is administered for the purpose of providing medical or dental care, if the nitrous oxide is administered by a physician, dentist, or dental therapist or at the direction or under the supervision of a physician, dentist, or dental therapist.

(b) Subsection (3) does not apply to the administration of nitrous oxide by a physician, dentist, or dental therapist, or by another person at the direction or under the supervision of a physician, dentist, or dental therapist, for the purpose of providing medical or dental care.

(c) Subsection (3)(c) does not apply to the sale to a hospital, health care clinic or other health care organization or to a physician, dentist, or dental therapist of any object used, designed for use or primarily intended for use in administering nitrous oxide for the purpose of providing medical or dental care.