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.

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)(b) (b) Date of sale.

Tax 8.22(4)(c) (c) Invoice number.

Tax 8.22(4)(d) (d) Location from which shipment originated.

Tax 8.22(4)(e) (e) Name of carrier.

Tax 8.22(4)(f) (f) Name of salesperson.

Tax 8.22(4)(g) (g) Quantity and package size of intoxicating liquor by type and brand.

Tax 8.22(4)(h) (h) Unit price per package.

Tax 8.22(4)(i) (i) Amount of Wisconsin tax as a separate item.

Tax 8.22 Note Note: This section interprets ss. 125.52 (1), 125.54 (1) and 125.53, Stats.

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.