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.
Tax 8.04 Note
Note: This section interprets s.
139.10, Stats.
Tax 8.04 History
History: 1-2-56; am.
Register, June, 1975, No. 234, eff. 7-1-75; am. (1) and (2) and cr. (3),
Register, June, 1979, No. 282, eff. 7-1-79; r. and recr. (1) and (2), r. (3),
Register, July, 1990, No. 415, eff. 8-1-90.
Tax 8.05
Tax 8.05
Small winery cooperative wholesalers. Tax 8.05(1)(1)
Purpose. The purpose of this section is to set forth the requirements for the creation and operation of small winery cooperative wholesalers, under s.
125.545, Stats.
Tax 8.05(2)(c)
(c) “Purchase on consignment" means to receive, purchase or acquire wine from a member of the small winery cooperative wholesaler for cash or credit for a period of not more than 90 days.
Tax 8.05(3)
(3)
Creation of small winery cooperative wholesalers. Tax 8.05(3)(a)(a) Three or more individuals, at least one of whom must be a Wisconsin resident and all of which must be owners of small wineries certified by the department under s.
125.545 (6) (a), Stats., may, with a wholesaler's permit issued under s.
125.54, Stats., operate in Wisconsin as a small winery cooperative wholesaler.
Tax 8.05(3)(b)
(b) The application for the wholesaler's permit required under par.
(a) shall be filed on the Wisconsin liquor-wine permit application, form AB-115, and shall be submitted to the department within 7 days after the cooperative's articles of incorporation are filed with the department of financial institutions, under the provisions of ch.
185, Stats.
Tax 8.05 Note
Note: Form AB-115 may be obtained by writing to: Wisconsin Department of Revenue, PO Box 8900, Madison, WI 53708-8900.
Tax 8.05(3)(c)
(c) The agent and principal office of a cooperative wholesaler shall be in Wisconsin.
Tax 8.05(3)(d)
(d) To provide greater public convenience and service to all areas of Wisconsin, when making a determination on an application for a wholesaler's permit filed under par.
(b), the department shall consider the ability of the cooperative to effectively serve its members and Wisconsin retailers, as indicated by the location of the principal office, the location of the participating wineries, the location of any warehouse or storage facility, requirements for membership as detailed in its bylaws, and any other relevant factors.
Tax 8.05(3)(e)
(e) The department may not issue a new wholesaler's permit to a cooperative wholesaler before October 1, 2008 or after December 31, 2008, and shall make a determination on an application for a wholesaler's permit in accordance with the requirements of s.
Tax 8.61.
Tax 8.05(4)
(4)
Authorized activities of small winery cooperative wholesalers. Tax 8.05(4)(a)(a) A cooperative wholesaler may sell, market and distribute wine manufactured, blended, or mixed, and bottled by the members of the cooperative wholesaler.
Tax 8.05(4)(b)
(b) Within 21 days after filing the articles of incorporation, the cooperative wholesaler shall adopt bylaws and file a copy of the articles and bylaws with the department. The bylaws shall contain all of the following information:
Tax 8.05(4)(b)1.
1. Reasonable membership requirements that recognize the cooperative wholesaler's duty to negotiate in good faith with wineries that seek to sell products and to diligently ensure that distribution channels are available for the sale of wine from small wineries.
Tax 8.05(4)(b)2.
2. A statement that any applicants meeting such requirements be admitted into the cooperative.
Tax 8.05(4)(b)3.
3. A description of the rights and responsibilities of members.
Tax 8.05(4)(b)6.
6. Whether the cooperative will allow non-members to purchase preferred stock.
Tax 8.05(4)(c)
(c) A cooperative wholesaler is permitted to purchase wine industry trade goods, including bottles, corks, and other supplies consumed in the bottling and sale of wine, and marketing materials and services, including signs, menu boards, and clothing such as caps and t-shirts. The trade goods may not include any alcohol beverages.
Tax 8.05(4)(d)
(d) A cooperative wholesaler may provide compensation for reasonable expenses of winery owners and employees, acting as volunteers in the sale and distribution of wine by the cooperative. Reasonable expenses may not include compensation for time spent acting as a volunteer.
Tax 8.05(4)(e)1.1. The cooperative wholesaler shall provide the department with a biennial report with its application for wholesaler permit renewal. The biennial report shall summarize the sales quantity and product data for all wine and wine industry trade goods sold by the cooperative wholesaler.
Tax 8.05(4)(e)2.
2. The department will send a renewal notice to the cooperative wholesaler prior to the time the wholesaler permit reaches its expiration date.
Tax 8.05 History
History: EmR0820: emerg. cr. eff. 6-26-08;
CR 08-065: cr.
Register August 2009 No. 644, eff. 9-1-09.
Tax 8.12(1)(1)
Manufacturers shall attach a memo invoice stating quantity and package size by type and brand when shipping, to their representatives, intoxicating liquor into this state for the purpose of free samples.
Tax 8.12(2)
(2) All sample liquor described in sub.
(1) shall bear the legend “Applicable state tax paid. Not for resale." All sample liquor is subject to the Wisconsin liquor use tax. The tax paid by the out-of-state shipper shipping or causing the liquor to be shipped into this state shall be remitted no later than the 15th day of the month following the shipment.
Tax 8.12 Note
Note: This section interprets s.
125.65 (1), Stats.
Tax 8.12 History
History: Cr.
Register, July, 1990, No. 415, eff. 8-1-90.
Tax 8.21
Tax 8.21
Purchases by the retailer. Tax 8.21(1)(1)
Every retail licensee shall retain invoices covering all purchases of intoxicating liquor for a period of 2 years from the date of the invoice. Such invoices shall be retained on the licensed premises in groups covering one month each and shall be open to inspection at all reasonable times by any representative of the department. The date of payment must be recorded on each invoice. A retailer may retain the invoices in electronic form only.
Tax 8.21(2)
(2) An invoice retained by a retail licensee shall contain the following information:
Tax 8.21(2)(a)
(a) Names and business addresses of both parties as shown on the permit or license of each.
Tax 8.21(2)(d)
(d) Quantity and package size of intoxicating liquor by type and brand.
