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)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 HistoryHistory: 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 NoteNote: This section interprets s. 125.65 (1), Stats. Tax 8.12 HistoryHistory: Cr. Register, July, 1990, No. 415, eff. 8-1-90. Tax 8.21Tax 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 NoteNote: This section interprets s. 139.11 (1), Stats. Tax 8.21 HistoryHistory: 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 8.22Tax 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 HistoryHistory: 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 8.23Tax 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 HistoryHistory: Cr. Register, July, 1990, No. 415, eff. 8-1-90. Tax 8.31Tax 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 NoteNote: This section interprets s. 139.04 (5), Stats. Tax 8.31 HistoryHistory: 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 HistoryHistory: 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. Tax 8.41(2)(2) Manufacturers and rectifiers may have in their possession intoxicating liquor in containers greater than 1.75 liters in size for purposes of manufacturing or rectifying or for sale to other manufacturers or rectifiers in Wisconsin or in interstate commerce. Tax 8.41 NoteNote: This section interprets s. 125.03 (2), Stats. Tax 8.43(1)(1) Any person possessing a bottle of intoxicating liquor, excluding wine, shall, as soon as such bottle is emptied, scratch, deface or mutilate any label attached thereto in such a manner that the label cannot be used. The requirement that labels be defaced shall not apply to ceramic commemorative bottles and other uniquely designed decanters. Tax 8.43(2)(2) No person shall fill, or cause to be filled, any bottle which has previously been used for intoxicating liquors, not including wine. Such bottles, except ceramic commemorative bottles and other uniquely designed decanters and bottles retained for delivery or collection for recycling through a process which will result in rendering them unusable as bottles, shall be broken and destroyed immediately upon being emptied of their original contents. Tax 8.43(3)(3) Empty liquor bottles retained for recycling purposes shall have all labels scratched, defaced or mutilated, and shall be stored in containers marked “For recycling only” and shall be removed from the premises within 10 days. Tax 8.43 NoteNote: This section interprets s. 125.68 (8), Stats. Tax 8.43 HistoryHistory: 1-2-56; am. (1) and (2), r. (3), Register, October, 1974; No. 226, eff. 11-1-74; cr. (3), am. (1) and (2), Register, June, 1983, No. 330, eff. 7-1-83; am. (1) and (3), Register, July, 1990, No. 415, eff. 8-1-90. Tax 8.52(1)(1) No person, firm or corporation shall sell intoxicating liquor within the state of Wisconsin unless the container thereof shall bear a clear and legible label setting forth the name and address of the manufacturer and the kind of liquor contained therein. Tax 8.52(2)(a)(a) Intoxicating liquor sold within this state shall be labeled in conformance with the labeling requirements under the federal alcohol administration act now in effect or as subsequently amended. Tax 8.52(2)(b)(b) Either the words “Bottled By” and the name of the bottler and the place where bottled or the words “Bottled For” and the name of the wholesaler or retailer for whom such intoxicating liquors or wines were bottled must be stated on the container. Tax 8.52 NoteNote: This section interprets s. 125.68 (9), Stats. Tax 8.52 HistoryHistory: 1-2-56; am. (2) (a) and r. (3), Register, December, 1977, No. 264, eff. 1-1-78. Tax 8.61Tax 8.61 Processing of permits by department. Tax 8.61(1)(1) The department of revenue shall review and make a determination on an application for a permit required by this section within 15 business days from the day the application is received by the department. For this purpose, a determination is made on the day whichever of the following events occurs first: Tax 8.61(1)(a)(a) The approved permit is mailed by the department to the applicant, or Tax 8.61(1)(b)(b) The department mails notification to the applicant that the application for a permit is incomplete, incorrect or more information is needed. The 15-day period shall reapply from the day all information necessary to make a determination, including payment of a required fee, is received by the department, or Tax 8.61(1)(c)(c) A notification of denial of the application with explanation for the denial is mailed by the department to the applicant.
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