2023 Wisconsin Act 73

73,40b Section 40b. 139.01 (2p) of the statutes is created to read:

139.01 (2p) “Division” means the division of alcohol beverages in the department.

73,40c Section 40c. 139.01 (4) of the statutes is amended to read:

139.01 (4) “License,” and “fermented malt beverages” have the same meaning as in s. 125.02, and “licensed premises” are premises described in licenses and permits issued by the department division, cities, villages, or towns under the authority of said section.

73,40d Section 40d. 139.01 (4) of the statutes, as affected by 2023 Wisconsin Act .... (this act), section 40c, is amended to read:

139.01 (4) “License,” and “fermented malt beverages” have the same meaning as in s. 125.02, and “licensed premises” are premises described in licenses and permits issued by the division, cities, villages, or towns under the authority of said section, other than a permit issued under s. 125.175.

73,40e Section 40e. 139.01 (4) of the statutes, as affected by 2023 Wisconsin Act .... (this act), section 40d, is amended to read:

139.01 (4) “License,” and “fermented malt beverages” have the same meaning as in s. 125.02, and “licensed premises” are premises described in licenses and permits issued by the division, cities, villages, or towns under the authority of said section, other than a permit permits issued under s. ss. 125.175 and 125.24.

73,40f Section 40f. 139.01 (6) of the statutes is amended to read:

139.01 (6) A “rectifier” is a person who rectifies, purifies or refines distilled spirits or wines by any process other than by original and continuous distillation from mash, wort or wash, through continuous closed vessels or pipes, until the manufacture thereof is complete, or who has in his or her possession any still or leach tub or keeps any other apparatus for the purpose of refining in any manner distilled spirits or the other liquors, or who after rectifying and purifying distilled spirits, by mixing such spirits or liquors with any materials, manufactures any spurious, imitation or compound liquors for sale, and any person who, without rectifying, purifying or refining distilled spirits, by mixing such spirits with any materials, manufactures any spurious, imitation or compound liquors for sale under the name of “whiskey,” “brandy,” “gin,” “rum,” “spirits,” “cordials” or any other name, and who is also a distiller or is under substantially the same management or control as a distiller. A rectifier may sell at wholesale intoxicating liquors rectified by him or her without any other license than that of a rectifier. “Rectifier” does not include a “Class B” licensee that prepares, stores, or dispenses mixed drinks in advance of sale in compliance with s. 125.51 (3) (bg).

73,40g Section 40g. 139.03 (5) (a) of the statutes is amended to read:

139.03 (5) (a) No person who enters this state from another state may have in his or her possession and bring into the state any intoxicating liquor or wine. The prohibition in this paragraph does not apply to a person who changes his or her domicile from another state or a foreign country to this state and who brings into this state intoxicating liquor and wine constituting household goods. The prohibition in this paragraph does not apply to intoxicating liquor or wine consigned to any person having a permit from the secretary division to engage in the sale of such intoxicating liquor or wine.

73,40h Section 40h. 139.04 (4) of the statutes is amended to read:

139.04 (4) Sale or shipment of fermented malt beverages by a brewer to a bottler or between brewers, or of intoxicating liquor, whether in bulk or any state of packaging, between manufacturers, rectifiers, and wineries.

73,40i Section 40i. 139.06 (3) of the statutes is amended to read:

139.06 (3) In shipping intoxicating liquor, whether in bulk for the purpose of bottling or rectifying to a rectifier located within the state or in any state of packaging, to a manufacturer or rectifier holding a permit under s. 125.52, the manufacturer or rectifier shall securely affix thereto a label or statement, in such form as is prescribed by the secretary, reciting that the shipment is made for the purpose of bottling or rectifying a tax-exempt transfer between producers as authorized under s. 139.04 (4). Each manufacturer or rectifier making such shipments shall file an information report that shows the dates and quantities of shipments and the name and address of each consignee.

73,40j Section 40j. 139.08 (3) of the statutes is amended to read:

139.08 (3) Police powers. The department of revenue shall enforce and the duly authorized employees of the department shall have all necessary police powers to prevent violations of s. 134.65, and this subchapter and ch. 125.

73,40k Section 40k. 139.08 (4) of the statutes is amended to read:

139.08 (4) Inspection for enforcement. Duly authorized employees of the department of justice and the department of revenue and any sheriff, police officer, marshal, or constable, within their respective jurisdictions, may at all reasonable hours enter any licensed premises, and examine the books, papers, and records of any brewer, brewpub, manufacturer, bottler, rectifier, wholesaler, or retailer, for the purpose of inspecting the same and determining whether the tax and fee imposed by ss. 139.01 to 139.25 have been fully paid, and may inspect and examine, according to law, any premises where fermented malt beverages or intoxicating liquors are manufactured, sold, exposed for sale, possessed, or stored, for the purpose of inspecting the same and determining whether the tax imposed by ss. 139.01 to 139.25 has been fully paid, and whether ss. 139.01 to 139.25 and ch. 125 are being complied with. Any refusal to permit such examination of such premises is sufficient grounds under s. 125.12 for revocation or suspension of any license or permit granted for the sale of any fermented malt beverages or intoxicating liquors and is punishable under s. 139.25 (10).

73,40m Section 40m. 139.08 (5) of the statutes is created to read:

139.08 (5) Retention of certain records. Notwithstanding any retention schedule established for the department’s records under s. 16.61, the department shall retain for 3 years after receipt by the department all reports submitted to the division under ss. 125.22 (2) and 125.23 (5) and all records received by the division relating to these reports.

73,40n Section 40n. 139.11 (1) of the statutes is amended to read:

139.11 (1) Preservation of records. Every person who manufactures, rectifies, distributes, imports, transports, stores, warehouses, or sells intoxicating liquor or fermented malt beverages shall keep complete and accurate records of all such liquor or malt beverages purchased, sold, manufactured, rectified, brewed, fermented, distilled, produced, stored, warehoused, imported, or transported within this state. Such records shall be of a kind and in the form prescribed by the secretary and shall be safely preserved to ensure accessibility for inspection by the secretary or by the division as provided in s. 125.025 (3). A person required to keep records under this subsection may keep such records in electronic form only.

73,40o Section 40o. 139.11 (1) of the statutes, as affected by 2023 Wisconsin Act .... (this act), is amended to read:

139.11 (1) Preservation of records. Every person who manufactures, rectifies, distributes, imports, transports, stores, warehouses, or sells intoxicating liquor or fermented malt beverages shall keep complete and accurate records of all such liquor or malt beverages purchased, sold, manufactured, rectified, brewed, fermented, distilled, produced, stored, warehoused, imported, or transported within this state. Such records shall be of a kind and in the form prescribed by the secretary and shall be safely preserved to ensure accessibility for inspection by the secretary or by the division as provided in s. 125.025 (3). A person required to keep records under this subsection may keep such records in electronic form only. Any common carrier or fulfillment house required to submit reports under s. 125.22 or 125.23 shall maintain, for 3 years, all records related to the reports or otherwise required to be kept under this subsection.

73,41 Section 41. 139.11 (4) (a) (intro.) of the statutes is amended to read:

139.11 (4) (a) (intro.) Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating to confidentiality of income and franchise tax returns, apply to any information obtained from any person on a fermented malt beverage tax return, report, schedule, exhibit, or other document or from an audit report relating to any of those documents, except that the department of revenue shall publish the following:

73,41b Section 41b. 139.11 (4) (a) 2. of the statutes is amended to read:

139.11 (4) (a) 2. A current list, available on paper and on the department’s Internet site, providing detailed information regarding every person issued a wholesalers permit under s. 125.28, brewers permit under s. 125.29, brewpub permit under s. 125.295, or out-of-state shippers permit under s. 125.30. The information provided under this subdivision shall include the name and address of the permit holder and the date on which the department division issued the permit.

73,41c Section 41c. 139.11 (4) (b) 2. of the statutes is amended to read:

139.11 (4) (b) 2. A current and regularly updated list, made available on paper and on the department’s Internet website, of permit holders that minimally includes detailed information on the name, address, contact person, and date of permit issuance for every common carrier permit issued under s. 125.22, fulfillment house permit issued under s. 125.23, manufacturer’s and rectifier’s permit issued under s. 125.52, winery permit issued under s. 125.53, direct wine shipper’s permit issued under s. 125.535, wholesaler’s permit issued under s. 125.54, and out-of-state shipper’s permit issued under s. 125.58.

73,41d Section 41d. 139.22 of the statutes is amended to read:

139.22 Confiscation. If a duly authorized employee of the department of revenue or the department of justice or any sheriff, police officer, marshal, or constable, within his or her respective jurisdiction, discovers any fermented malt beverages upon any premises other than the premises of a brewer, brewpub, or bottler, or any intoxicating liquor upon any premises other than the premises of a manufacturer, rectifier, winery, or wholesaler, and upon which the tax has not been paid or which was possessed, kept, stored, manufactured, sold, distributed, or transported in violation of ss. 139.01 to 139.25 and ch. 125, the employee or any such officer may immediately seize the fermented malt beverages or intoxicating liquors. Any such fermented malt beverages or intoxicating liquors so seized shall be held transferred by the department of revenue to the division and disposed of under s. 125.14 (2) (e).

73,41e Section 41e. 139.25 (9) of the statutes is amended to read:

139.25 (9) Failure to keep records. Failure to comply with s. 139.11 (1) shall carry a penalty of revocation by the secretary of revenue division of the license or permit.

73,42 Section 42. 139.38 (6) of the statutes is amended to read:

139.38 (6) Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating to confidentiality of income and franchise tax returns, apply to any information obtained from any person on a cigarette tax return, report, schedule, exhibit, or other document or from an audit report pertaining to the return, report, schedule, exhibit, or document, except that the department shall publish on its Internet site website, at least quarterly, a current list of permits issued to distributors and jobbers under s. 139.34 and include on the list the name and address of the permit holder and the date on which the department issued the permit.

73,43 Section 43. 139.44 (2) of the statutes is amended to read:

139.44 (2) Any person who makes or signs any false or fraudulent report or who attempts to evade the tax imposed by s. 139.31 or 139.76, or who aids in or abets the evasion or attempted evasion of that tax may be fined not more than $10,000 or imprisoned for not more than 9 months or both.

73,44 Section 44. 139.44 (2m) of the statutes is created to read:

139.44 (2m) Any person who evades or attempts to evade, or who aids or abets the evasion or attempted evasion of, a tax imposed under s. 139.31 or 139.76 is guilty of the following:

(a) A Class A misdemeanor if the amount of the tax is no more than $2,500.

(b) A Class I felony if the amount of the tax is more than $2,500, but no more than $5,000.

(c) A Class H felony if the amount of the tax is more than $5,000, but no more than $10,000.

(d) A Class G felony if the amount of the tax is more than $10,000, but no more than $100,000.

(e) A Class F felony if the amount of the tax is more than $100,000.

73,45 Section 45. 139.44 (8) (a) of the statutes is amended to read:

139.44 (8) (a) If the number of cigarettes does not exceed 6,000, a fine of 200, the person may be fined not more than $200 or imprisonment imprisoned for not more than 6 months or both.

73,46 Section 46. 139.44 (8) (am) of the statutes is created to read:

139.44 (8) (am) If the number of cigarettes exceeds 200 but does not exceed 3,000, the person may be fined not more than $1,000 or imprisoned for not more than one year or both.

73,47 Section 47. 139.44 (8) (b) and (c) of the statutes are amended to read:

139.44 (8) (b) If the number of cigarettes exceeds 6,000 3,000 but does not exceed 36,000, a fine of not more than $1,000 or imprisonment for not more than one year in the county jail or both 5,000, the person is guilty of a Class I felony.

(c) If the number of cigarettes exceeds 36,000 5,000 but does not exceed 10,000, the person is guilty of a Class I H felony.

73,48 Section 48. 139.44 (8) (d) of the statutes is created to read:

139.44 (8) (d) If the number of cigarettes exceeds 10,000, the person is guilty of a Class F felony.

73,49 Section 49. 139.82 (6) of the statutes is amended to read:

139.82 (6) Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating to confidentiality of income and franchise tax returns, apply to any information obtained from any person on a cigarette tax return, report, schedule, exhibit, or other document or from an audit report pertaining to the return, report, schedule, exhibit, or document, except that the department shall publish on its Internet site website, at least quarterly, a current list of permits issued to distributors and jobbers under s. 139.34 and include on the list the name and address of the permit holder and the date on which the department issued the permit.

73,49c Section 49c. 185.043 (2) of the statutes is amended to read:

185.043 (2) If the cooperative is formed for purposes of operating as a small winery cooperative wholesaler under s. 125.545, 3 or more individuals, at least one of whom must be a resident and all of which must be owners of small wineries certified by the division of alcohol beverages in the department of revenue under s. 125.545 (6) (a), may form a cooperative by signing, acknowledging, and filing articles. Membership in a cooperative formed under this subsection is limited to small wineries certified by the department of revenue division of alcohol beverages under s. 125.545 (6) (a).

73,49d Section 49d. 185.043 (2) of the statutes, as affected by 2023 Wisconsin Act .... (this act), is amended to read:

185.043 (2) If the cooperative is formed for purposes of operating as a small winery cooperative wholesaler under s. 125.545, 3 or more individuals, at least one of whom must be a resident and all of which must be owners of small wineries or small manufacturers certified by the division of alcohol beverages in the department of revenue under s. 125.545 (6) (a), may form a cooperative by signing, acknowledging, and filing articles. Membership in a cooperative formed under this subsection is limited to small wineries or small manufacturers certified by the division of alcohol beverages under s. 125.545 (6) (a).

73,49e Section 49e. 227.52 (1) of the statutes is amended to read:

227.52 (1) Decisions of the department of revenue other than decisions relating to alcohol beverage permits issued under ch. 125.

73,49f Section 49f. 230.08 (2) (e) 11. of the statutes is amended to read:

230.08 (2) (e) 11. Revenue — 7 8.

73,50 Section 50. 230.36 (1m) (b) 2. (intro.) of the statutes is amended to read:

230.36 (1m) (b) 2. (intro.) A conservation warden, conservation patrol boat captain, conservation patrol boat engineer, member of the state patrol, state motor vehicle inspector, University of Wisconsin System police officer, security officer, or security person, other state facilities police officer, special tax agent, excise tax investigator special agent employed by the department of revenue who is authorized to act under s. 73.031, and special criminal investigation agent employed by the department of justice at all times while:

73,51 Section 51. 230.36 (2m) (a) 9. of the statutes is amended to read:

230.36 (2m) (a) 9. A excise tax investigator special agent employed by the department of revenue who is authorized to act under s. 73.031.

73,51m Section 51m. 346.657 (1) of the statutes, as affected by 2023 Wisconsin Act 9, is amended to read:

346.657 (1) If a court imposes a fine or a forfeiture for a violation of s. 346.62 or 346.63 (1) or (5), or a local ordinance in conformity therewith, or s. 346.63 (2) or (6) or 940.25, or s. 940.09 where the offense involved the use of a vehicle, it shall impose a safe ride program surcharge under ch. 814 in an amount of $50 $75 in addition to the fine or forfeiture, plus costs, fees, and other surcharges imposed under ch. 814.

73,52 Section 52. 565.01 (6c) of the statutes is created to read:

565.01 (6c) “Special agent” means any employee of the department authorized to act under s. 73.031.

73,53 Section 53. 565.02 (8) (e) of the statutes is renumbered 565.02 (9) (a).

73,54 Section 54. 565.02 (8) (f) of the statutes is renumbered 565.02 (9) (b) and amended to read:

565.02 (9) (b) If the division of criminal investigation in the department of justice chooses not to investigate a report under par. (e), coordinate Coordinate an investigation of the suspected gaming-related criminal activity with local law enforcement officials and district attorneys.

73,55 Section 55. 565.02 (9) (intro.) of the statutes is created to read:

565.02 (9) (intro.) The department may do all of the following:

73,56 Section 56. 565.17 (5) (a) of the statutes is amended to read:

565.17 (5) (a) No Except as provided under par. (d), no employee in the lottery division of the department or the secretary, deputy secretary, or assistant deputy secretary of revenue and no member of such a person’s immediate family, as defined in s. 19.42 (7), may purchase a lottery ticket or lottery share.

73,57 Section 57. 565.17 (5) (d) of the statutes is created to read:

565.17 (5) (d) An employee in the lottery division of the department may purchase a lottery ticket or lottery share if the purchase is on behalf of the lottery division of the department and is a part of an official lottery investigation. No person may share or assign a lottery ticket or lottery share purchased under this paragraph and no person may claim any prize or winnings from a lottery ticket or lottery share purchased under this paragraph.

73,58 Section 58. 565.40 (title) of the statutes is amended to read:

565.40 (title) Department of justice enforcement Enforcement authority.

73,59 Section 59. 565.40 (4) of the statutes is created to read:

565.40 (4) Police powers. The department may enforce violations of this chapter, and special agents may exercise their arrest authority under s. 73.031 to enforce violations of this chapter. This subsection does not deprive or relieve other law enforcement or peace officers of the power and duty to enforce violations of this chapter.

73,60 Section 60. 565.50 (2) of the statutes is amended to read:

565.50 (2) Any person who alters or, forges, counterfeits, or illegally obtains a lottery ticket or share or intentionally utters or transfers an altered or, forged, counterfeit, or illegally obtained lottery ticket or share is guilty of a Class I felony.