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.
