Register December 2023 No. 816
Chapter Tax 8
INTOXICATING LIQUORS
Tax 8.001 Intoxicating liquor report, tax return, and refund claim forms.
Tax 8.02 Inventory records.
Tax 8.03 Wine collectors.
Tax 8.05 Small winery cooperative wholesalers.
Tax 8.21 Purchases by the retailer.
Tax 8.22 Purchases made outside of state.
Tax 8.23 Sales to non-licensees.
Tax 8.31 Sales out of Wisconsin.
Tax 8.35 Interstate shipments.
Tax 8.41 Size of containers.
Tax 8.43 Empty containers.
Tax 8.52 Label requirements.
Tax 8.61 Processing of permits by department.
Tax 8.63 Liquor wholesaler warehouse facilities.
Tax 8.66 Merchandise on collateral.
Tax 8.81 Transfer of retail liquor stocks.
Tax 8.85 Procedure for apportionment of costs of administration of s.
125.69 (4), Stats.
Tax 8.001
Tax 8.001
Intoxicating liquor report, tax return, and refund claim forms. Tax 8.001(1)(1)
Forms. The department shall provide official forms for filing intoxicating liquor reports, tax returns, and refund claims. Except as approved by the department, reports, tax returns, and refund claims may only be filed using these official forms.
Tax 8.001(2)(a)(a) Forms filed with the department shall be submitted as prescribed by the department or by one of the following means:
Tax 8.001(2)(a)1.
1. Mailing them to the address specified by the department on the forms or in the instructions.
Tax 8.001(2)(a)2.
2. Delivering them to the department or to the destination that the department prescribes.
Tax 8.001(2)(a)3.
3. Filing them electronically by means prescribed by the department.
Tax 8.001(2)(c)
(c) The secretary of revenue may waive the requirement to file electronically when the secretary determines that the requirement causes an undue hardship, if the person does all of the following:
Tax 8.001 Note
Note: Written requests should be e-mailed to
DORExciseTaxpayerAssistance@wisconsin.gov, faxed to (608) 261-7049, or addressed to Wisconsin Department of Revenue, Excise Tax Section — Mail Stop 6-107, PO Box 8900, Madison WI 53708-8900.
Tax 8.001(2)(d)
(d) In determining whether the requirement to file electronically causes an undue hardship, the secretary of revenue may consider the following factors:
Tax 8.001(2)(d)1.
1. Unusual circumstances that may prevent the person from filing electronically.
Tax 8.001 Note
Example: The person does not have access to a computer that is connected to the internet.
Tax 8.001 History
History: CR 10-093: cr.
Register November 2010 No. 659, eff. 12-1-10;
CR 21-085: am. (2) (a) (intro.), r. (2) (b)
Register August 2022 No. 800, 9-1-22.
Tax 8.01(1)(1)
Purpose. This section clarifies the tax liability on all sales of intoxicating liquor shipped into Wisconsin, including foreign country imports.
Tax 8.01(2)
(2)
Imposition. All intoxicating liquor, including wine, shipped to a permittee located in Wisconsin shall be sold with the occupational tax imposed under s.
139.03, Stats., included in the selling price except:
Tax 8.01(2)(a)
(a) Shipments in bulk to a rectifier or winery. The tax liability is incurred by the permittee doing the rectifying and bottling of the distilled spirits and wine at the time of the first sale in this state.
Tax 8.01(2)(b)
(b) Shipments from a foreign country if the “importer of record" as recorded on U.S. customs document is a Wisconsin wholesaler permittee located in this state. However, if the “importer of record" is the holder of an out-of-state shipper's permit, the tax payment is due from the out-of-state shipper regardless if the shipment is released from U.S. customs bond within or without this state.
Tax 8.01(2)(c)
(c) Merchandise which is destined to be shipped outside the state of Wisconsin in interstate commerce and is properly labeled as “interstate merchandise."
Tax 8.01(2)(d)
(d) Shipments of merchandise to the following types of permit holders:
Tax 8.01(2)(d)2.
2. Wholesale alcohol permittee, but only if the alcohol shipped is at least 190 proof.
Tax 8.01 History
History: Cr.
Register, July, 1990, No. 415, eff. 8-1-90.
Tax 8.02
Tax 8.02
Inventory records. A Wisconsin rectifier, wholesaler or winery is permitted to maintain separate stocks of untaxed and taxed intoxicating liquor on the same premises. Detailed records of movement into and out of untaxed stock must be maintained. Failure to maintain these records or to properly segregate the untaxed stock from the taxed stock will make the untaxed stock immediately subject to the provisions of s.
139.06, Stats.
Tax 8.02 Note
Note: This section interprets s.
139.11, Stats.
Tax 8.02 History
History: Cr.
Register, July, 1990, No. 415, eff. 8-1-90.
Tax 8.03(1)(1)
Purpose. The purpose of this section is to set forth the requirements for the registration and sales activities of wine collectors.
Tax 8.03(2)
(2)
Definitions. For purposes of ss.
125.02 (23) and
125.06 (11m), Stats., and in this section, “wine collector" means an individual who collects and holds, or intends to collect and hold manufacturer-sealed bottles or containers of wine and is registered with the department as a collector of wine.
Tax 8.03 Note
Note: Wine collector registrations may be addressed to Wisconsin Department of Revenue, Excise Tax Unit — Mail Stop 5-107, PO Box 8900, Madison, Wisconsin 53708-8900.
Tax 8.03(3)(a)
(a) A wine collector may sell to any other wine collector manufacturer-sealed bottles or containers of wine held by the selling collector for at least 8 years, if the selling wine collector files a written notice of the sale with the department at least 30 days prior to the sale. The notice shall contain all of the following information:
Tax 8.03(3)(a)2.
2. The date the wine was originally purchased by the selling collector.
Tax 8.03(3)(a)3.
3. A description of the transaction, listing the quantity and price of the wine to be sold.
Tax 8.03(3)(a)4.
4. The name and address of an agent, consignee, lienor, or broker contracted to sell the wine by the selling collector, and a copy of any contract entered into between the selling collector and the agent, consignee, broker, or lienor.
Tax 8.03 Note
Note: A notice of sale may be delivered in person to the Department of Revenue at 2135 Rimrock Road, Madison, Wisconsin or mailed to Wisconsin Department of Revenue, PO Box 8900, Madison, Wisconsin 53708-8900
Tax 8.03(3)(b)
(b) No more than one sale in any 12 month period may be conducted by a wine collector under this subsection.
Tax 8.03(3)(c)
(c) A wine collector conducting a sale under this subsection shall provide purchase invoices or any other information as required by the department to verify that the requirements described in s.
125.06 (11m), Stats., have been met.
Tax 8.03(4)(a)(a) The department may require a wine collector to file the notice required under sub.
(3) (a) electronically by means prescribed by the department. The department shall notify the wine collector at least 90 days prior to the effective date of the requirement to file electronically.
Tax 8.03(4)(b)
(b) The secretary of revenue may waive the requirement for a wine collector to file the notice required under sub.
(3) (a) electronically when the secretary determines that the requirement causes an undue hardship, if the wine collector does all of the following:
Tax 8.03 Note
Note: Written waiver requests should be addressed to: Wisconsin Department of Revenue, PO Box 8900, Madison WI 53708-8900.
Tax 8.03(4)(b)2.
2. Clearly indicates why the requirement causes an undue hardship.
Tax 8.03(4)(c)
(c) In determining whether the electronic filing requirement causes an undue hardship, the secretary of revenue may consider the following factors:
Tax 8.03(4)(c)1.
1. Unusual circumstances that may prevent the wine collector from filing electronically.
Tax 8.03 Note
Example: The wine collector does not have access to a computer that is connected to the internet.
Tax 8.03(4)(c)2.
2. Any other factor that the secretary determines is pertinent.
Tax 8.03 History
History: EmR0820: emerg. cr. eff. 6-26-08;
CR 08-065: cr.
Register August 2009 No. 644, eff. 9-1-09.
Tax 8.04(1)(1)
Destruction or return of distilled spirits and wine in Wisconsin. A manufacturer, rectifier or wholesaler properly authorized by this state, who possesses distilled spirits or wine in sealed containers which is spoiled or has become unfit for beverage purposes may file a request for a tax refund with the department. A refund for the amount of the tax applying to the merchandise may be made providing the claimant files a written notice to the department of intent to destroy the merchandise at least 10 days prior to destroying such distilled spirits or wine. The department, upon receipt of the notice of intent, may inspect the merchandise prior to destruction by notifying the claimant prior to the expiration of the 10-day period. If the department does not notify the claimant of its intent to inspect before the end of the 10-day period, the claimant may destroy the distilled spirits or wine and make application for refund. The claimant shall make application for the refund on a form to be furnished by the department.
Tax 8.04(2)
(2)
Returns to an out-of-state permittee. A manufacturer, rectifier or wholesaler authorized by this state, who possesses distilled spirits or wine in sealed containers which is spoiled or has become unfit for beverage purposes may file a written notice to the department of intent to return such merchandise to an out-of-state source at least 10 days prior to shipping the distilled spirits or wine. The department, upon receipt of the notice of intent, may inspect the merchandise prior to shipment by notifying the claimant prior to the expiration of the 10-day period. If the department does not notify the claimant of its intent to inspect before the end of the 10-day period, the merchandise may be returned and the out-of-state recipient may make application for refund, or take an appropriate amount of credit against taxable shipments into Wisconsin for that month. The Wisconsin customer will report the transaction as a tax-included export.
