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)4. 4. The process for the election of the board of directors.

Tax 8.05(4)(b)5. 5. The plans for a membership meeting.

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) (e)

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 Tax 8.12 Samples.

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)(b) (b) Date of sale.

Tax 8.21(2)(c) (c) Invoice number.

Tax 8.21(2)(d) (d) Quantity and package size of intoxicating liquor by type and brand.

Tax 8.21(2)(e) (e) Unit price per package.

Tax 8.21(2)(f) (f) Discount, if any.

Tax 8.21(2)(g) (g) Signature of the person receiving the intoxicating liquor.

Tax 8.21(2)(h) (h) Date of payment.