Chapter Tax 8

Tax 8.61 Tax 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.

Tax 8.61 Note Note: This section interprets ss. 125.51 (7) and 125.58, Stats.

Tax 8.61 History History: 1-2-56; cr. (3), Register, August, 1985, No. 356, eff. 9-1-85; r. (1) and (2), renum. (3) to be (1) and am. (intro), (a) and (b), Register, July, 1990, No. 415, eff. 8-1-90.

Tax 8.63 Tax 8.63 Liquor wholesaler warehouse facilities.

Tax 8.63(1) (1) Minimum requirements for warehouse facilities. The premises described in a permit issued under s. 125.54, Stats., shall be a minimum of 1,000 square feet of floor space and shall be located in a free-standing building that is not part of or connected to a premises covered by a retail license or permit issued under s. 125.51, Stats.

Tax 8.63(1m) (1m) Exception to minimum requirements. The secretary of revenue may waive the requirement that a premises described in a permit issued under s. 125.54, Stats., be a minimum of 1,000 square feet of floor space when the secretary determines the waiver fair and equitable, if the applicant or permittee does both of the following:

Tax 8.63(1m)(a) (a) Submits a written request for a waiver along with the application for issuance or renewal of a permit.

Tax 8.63(1m)(b) (b) Clearly indicates how the requirements described in sub. (1) and s. 125.54 (7), Stats., other than the requirement that the premises described in the permit be a minimum of 1,000 square feet of floor space, will be or have been met.

Tax 8.63(2) (2) Purchases by a wholesaler. Every permittee under s. 125.54, Stats., shall retain invoices covering all purchases of intoxicating liquor stored at the premises described in the permit for a period of 2 years from the date of the invoice. Such invoices shall be retained on the premises described in the permit and shall be open to inspection at all reasonable times by any representative of the department.

Tax 8.63(3) (3) Inventory records. Every permittee under s. 125.54, Stats., shall complete a written inventory listing the entire stock of intoxicating liquor stored at the premises described in the permit as of the close of business on the last day of every month. A copy of the inventory listing shall be retained on the premises described in the permit for 2 years from the date the inventory is completed and shall be open to inspection at all reasonable times by any representative of the department.

Tax 8.63(4) (4) Inspections of warehouse facilities. Before issuing a permit under s. 125.54, Stats., the department shall conduct a site inspection of the premises described in the permit application to determine if such premises meets the minimum requirements described in sub. (1). The department shall also conduct periodic site inspections of premises described in permits issued under s. 125.54, Stats. Site inspections shall be conducted by department personnel generally familiar with activities of intoxicating liquor wholesalers.

Tax 8.63(5) (5) Background investigations of applicants. Before issuing a permit under s. 125.54, Stats., the department shall conduct a background investigation to determine that the applicant is qualified to hold the permit. The background investigation shall be limited to obtaining information that is necessary to enable the department to verify that the applicant meets the eligibility requirements described in s. 125.54 (2), Stats.

Tax 8.63(6) (6) Processing of permits by the department. All applications for issuance or renewal of permits under s. 125.54, Stats., shall be processed by department personnel generally familiar with activities of intoxicating liquor wholesalers. The issuance and renewal of permits shall be done in coordination with the enforcement of the requirements of s. 125.54 (7), Stats., including the inspections under sub. (4) and the background investigations under sub. (5).

Tax 8.63 Note Note: This section interprets s. 125.54 (7), Stats.

Tax 8.63 Note Note: Section 125.54 (7), Stats., was created by 2005 Wis. Act 25, effective July 27, 2005.

Tax 8.63 History History: CR 06-030: cr. Register September 2006 No. 609, eff. 10-1-06; emerg. am. (1), cr. (1m) and (7), eff. 10-29-07; CR 07-109: am. (1), cr. (1m) and (7) Register May 2008 No. 629, eff. 6-1-08; CR 21-108: r. (7) Register July 2022 No. 799, eff. 8-1-22.

Tax 8.66 Tax 8.66 Merchandise on collateral. No manufacturer, rectifier or wholesaler shall place untaxed intoxicating liquor as collateral or security to a loan unless the untaxed liquor used for this purpose is placed in a licensed alcohol beverage warehouse.

Tax 8.66 Note Note: This section interprets s. 139.06 (1), Stats.

Tax 8.66 History History: 1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75; am. Register, June, 1983, No. 330, eff. 7-1-83; am. Register, July, 1990, No. 415, eff. 8-1-90.

Tax 8.76 Tax 8.76 Salesperson.

Tax 8.76(1) (1) Any salesperson soliciting orders or selling for future delivery for a person, firm or corporation having a permit to operate in the state of Wisconsin shall have, at all times within the salesperson’s possession, a salesperson’s permit issued by the secretary of revenue.

Tax 8.76(2) (2) No Wisconsin manufacturer, rectifier, wholesaler or winery shall purchase or order intoxicating liquor except from a salesperson who is duly registered by the secretary of revenue.

Tax 8.76(3) (3) Samples of intoxicating liquor carried by salespersons shall be Wisconsin tax paid merchandise.

Tax 8.76(4) (4) A salesperson’s permit authorizes the soliciting of orders of selling for future delivery at wholesale. Retail sales are prohibited.

Tax 8.76 Note Note: This section interprets ss. 139.06 (1) and 125.65 (1) and (7), Stats.

Tax 8.76 History History: 1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75; am. (2), Register, June, 1983, No. 330, eff. 7-1-83; cr. (4), Register, August, 1985, No. 356, eff. 9-1-85; am. (1) and (3), r. and recr. (4), Register, July, 1990, No. 415, eff. 8-1-90.

Tax 8.81 Tax 8.81 Transfer of retail liquor stocks.

Tax 8.81(1) (1) No licensed retailer shall transfer his or her intoxicating liquor stock, upon selling or liquidating the business, without first completing a stock transfer form listing an inventory of the entire stock to be transferred. The inventory must list quantities, brands, container sizes and other information as the department may require and shall be signed by both the buyer and the seller. One copy is to be retained by the seller, the other copy shall be retained by the buyer on the licensed premises and available for inspection at all times by representatives of the department.

Tax 8.81(2) (2) A licensed retailer may sell his or her entire sealed liquor stock in a liquidating transaction to any other licensed retailer providing the conditions in sub. (1) are met.

Tax 8.81 Note Note: This section interprets ss. 125.69 (6) and 139.11, Stats.

Tax 8.81 History History: 1-2-56; am. Register, June, 1983, No. 330, eff. 7-1-83; cr. (3), Register, August, 1985, No. 356, eff. 9-1-85; am. (1) and (2), r. (3), Register, July, 1990, No. 415, eff. 8-1-90.

Tax 8.85 Tax 8.85 Procedure for apportionment of costs of administration of s. 125.69 (4), Stats.

Tax 8.85(1) (1) All direct and indirect costs of administering s. 125.69 (4), Stats., including costs of supplies, equipment, rent and clerical, investigational, administrative and supervisory help, shall be borne by the intoxicating liquor permittees. The aggregate of such costs shall be determined by the department semi-annually and shall be prorated by it among the permittees at any time licensed in each period covered. Each such permittee shall be billed its share of such aggregate costs, and such bill shall be paid within ten days of the billing date.

Tax 8.85(2) (2) The costs of administration for each 6-month period shall be prorated among the permittees licensed in such period on the basis of estimated dollar sales to retailers based upon reported gallons and liters of wine and liquor sold to retailers by each permittee. Whenever the sales of a permittee have not been reported to the department, the department shall estimate such sales for purposes of such proration.

Tax 8.85 Note Note: This section interprets s. 125.69 (4) (e), Stats.

Tax 8.85 History History: Cr. Register, January, 1958, No. 25, eff. 2-1-58; am. Register, June, 1975, No. 234, eff. 7-1-75; am. Register, June, 1983, No. 330, eff. 7-1-83.