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.
Tax 8.21(2)(g)
(g) Signature of the person receiving the intoxicating liquor.
Tax 8.21 Note
Note: This section interprets s.
139.11 (1), Stats.
Tax 8.21 History
History: 1-2-56; am. (2),
Register, January, 1958, No. 25, eff. 2-1-58; am.
Register, June, 1975, No. 234, eff. 7-1-75; r. (1), renum. (2) to be (1) and am.,
Register, June, 1983, No. 330, eff. 7-1-83; am (1), cr. (2),
Register, July, 1990, No. 415, eff. 8-1-90;
2015 Wis. Act 372: am. (1)
Register May 2016 No. 725, eff. 6-1-16.
Tax 8.22
Tax 8.22
Purchases made outside of state. Tax 8.22(1)(1)
No Wisconsin manufacturer, rectifier, wholesaler or winery shall purchase or receive intoxicating liquor from outside the state except from a person holding an out-of-state permit issued pursuant to s.
125.58, Stats.
Tax 8.22(2)
(2) A list of out-of-state permittees duly licensed to ship intoxicating liquor into the state is available at revenue.wi.gov/Pages/ISE/excise.aspx. Purchases may be made and shipments received only from the permittees included on the lists.
Tax 8.22(3)
(3) A list of Wisconsin manufacturers, rectifiers, wholesalers, wineries and other permittees to whom sales and shipments of intoxicating liquor may be made is available at revenue.wi.gov/Pages/ISE/excise.aspx.
Tax 8.22(4)
(4) The invoice of the out-of-state shipper shall contain the following information:
Tax 8.22(4)(a)
(a) Name and business address of each party as shown on the permit of each.
Tax 8.22(4)(g)
(g) Quantity and package size of intoxicating liquor by type and brand.
Tax 8.22 History
History: 1-2-56; am.
Register, June, 1975, No. 234, eff. 7-1-75; am, (1),
Register, June, 1983, No. 330, eff. 7-1-83; am. (2) and (3), cr. (4),
Register, July, 1990, No. 415, eff. 8-1-90;
CR 21-085: am. (2), (3)
Register August 2022 No. 800, eff. 9-1-22.
Tax 8.23
Tax 8.23
Sales to non-licensees. Wisconsin manufacturers, rectifiers, and wholesalers may sell intoxicating liquor to campus permittees, railroads, and aircraft which are exempted from retail licensing as provided in s.
125.06, Stats.
Tax 8.23 History
History: Cr.
Register, July, 1990, No. 415, eff. 8-1-90.
Tax 8.31
Tax 8.31
Sales out of Wisconsin. Tax 8.31(1)(1)
The occupational tax imposed upon the sale of intoxicating liquor within the state does not apply to merchandise which is shipped from within the state to a point outside the state. Manufacturers, rectifiers and wholesalers need not pay the tax on intoxicating liquors that are sold and shipped outside the state. The burden of proof, however, is at all times upon the Wisconsin manufacturer, rectifier or wholesaler to show that the merchandise actually went into interstate commerce.
Tax 8.31(2)
(2) Wisconsin manufacturers, rectifiers, wholesalers and wineries claiming exemption from the occupational tax on intoxicating liquor on the ground that shipments or deliveries were made in interstate commerce shall certify, under oath:
Tax 8.31(2)(a)
(a) That the persons receiving such shipments or deliveries in a foreign state at the address stated are licensed to receive the same or
Tax 8.31(2)(b)
(b) That they are in possession of bills of lading, way bills, freight bills or other evidence of shipment issued by common carriers operating in this state, that such shipments or deliveries were made to persons having an actual licensed place of business in the foreign state.
Tax 8.31(3)
(3) No Wisconsin manufacturer, rectifier, wholesaler or winery shall receive an exemption from the tax imposed on the sale of intoxicating liquor where such liquor is sold and shipped into any state or territory where the importation or sale of such liquor is prohibited by state or federal law; nor will an exemption be allowed on liquor sold and shipped into other states to a purchaser who, under the laws of the state in which such purchaser is located, cannot lawfully receive the same.
Tax 8.31 Note
Note: This section interprets s.
139.04 (5), Stats.
Tax 8.31 History
History: 1-2-56; am.
Register, June, 1975, No. 234, eff. 7-1-75; am. (1),
Register, July, 1990, No. 415, eff. 8-1-90.
Tax 8.35(1)(1)
Shipments of intoxicating liquor shall be delivered to the consignee by the carrier thereof within a period of 5 days after arrival at point of destination. If such merchandise is not delivered within such 5 day period, the consignor shall be notified by the carrier thereof and the merchandise shall be returned to the consignor.
Tax 8.35(2)
(2) A common carrier in this state which has in its possession intoxicating liquor which the consignee and consignor refuse to accept shall notify the Wisconsin department of revenue of the possession of such merchandise. Permission for disposal shall be granted upon proper application.
Tax 8.35 History
History: 1-2-56; am.
Register, June, 1975, No. 234, eff. 7-1-75; am. (5),
Register, December, 1977, No. 264, eff. 1-1-78; r. (1), (2) and (3), renum. (4) and (5) to be (1) and (2),
Register, June, 1983, No. 330, eff. 7-1-83; correction in (1) made under s. 13.93 (2m) (b) 5., Stats.,
Register, October, 1995, No. 478.
Tax 8.41(1)(1)
No manufacturer, rectifier, wholesaler, retailer or other person licensed for the sale of intoxicating liquor shall possess intoxicating liquor, not including wine, in a container of more than 1.75 liter (59.1752 fluid ounce) capacity, except alcohol intended for industrial, medicinal, scientific or mechanical purposes.
