Tax 8.03(3)(a)2.2. The date the wine was originally purchased by the selling collector. Tax 8.03(3)(a)3.3. A description of the transaction, listing the quantity and price of the wine to be sold. Tax 8.03(3)(a)4.4. The name and address of an agent, consignee, lienor, or broker contracted to sell the wine by the selling collector, and a copy of any contract entered into between the selling collector and the agent, consignee, broker, or lienor. Tax 8.03 NoteNote: A notice of sale may be delivered in person to the Department of Revenue at 2135 Rimrock Road, Madison, Wisconsin or mailed to Wisconsin Department of Revenue, PO Box 8900, Madison, Wisconsin 53708-8900
Tax 8.03(3)(b)(b) No more than one sale in any 12 month period may be conducted by a wine collector under this subsection. Tax 8.03(3)(c)(c) A wine collector conducting a sale under this subsection shall provide purchase invoices or any other information as required by the department to verify that the requirements described in s. 125.06 (11m), Stats., have been met. Tax 8.03(4)(a)(a) The department may require a wine collector to file the notice required under sub. (3) (a) electronically by means prescribed by the department. The department shall notify the wine collector at least 90 days prior to the effective date of the requirement to file electronically. Tax 8.03(4)(b)(b) The secretary of revenue may waive the requirement for a wine collector to file the notice required under sub. (3) (a) electronically when the secretary determines that the requirement causes an undue hardship, if the wine collector does all of the following: Tax 8.03 NoteNote: Written waiver requests should be addressed to: Wisconsin Department of Revenue, PO Box 8900, Madison WI 53708-8900.
Tax 8.03(4)(b)2.2. Clearly indicates why the requirement causes an undue hardship. Tax 8.03(4)(c)(c) In determining whether the electronic filing requirement causes an undue hardship, the secretary of revenue may consider the following factors: Tax 8.03(4)(c)1.1. Unusual circumstances that may prevent the wine collector from filing electronically. Tax 8.03 NoteExample: The wine collector does not have access to a computer that is connected to the internet.
Tax 8.03 HistoryHistory: EmR0820: emerg. cr. eff. 6-26-08; CR 08-065: cr. Register August 2009 No. 644, eff. 9-1-09. Tax 8.04(1)(1) Destruction or return of distilled spirits and wine in Wisconsin. A manufacturer, rectifier or wholesaler properly authorized by this state, who possesses distilled spirits or wine in sealed containers which is spoiled or has become unfit for beverage purposes may file a request for a tax refund with the department. A refund for the amount of the tax applying to the merchandise may be made providing the claimant files a written notice to the department of intent to destroy the merchandise at least 10 days prior to destroying such distilled spirits or wine. The department, upon receipt of the notice of intent, may inspect the merchandise prior to destruction by notifying the claimant prior to the expiration of the 10-day period. If the department does not notify the claimant of its intent to inspect before the end of the 10-day period, the claimant may destroy the distilled spirits or wine and make application for refund. The claimant shall make application for the refund on a form to be furnished by the department. Tax 8.04(2)(2) Returns to an out-of-state permittee. A manufacturer, rectifier or wholesaler authorized by this state, who possesses distilled spirits or wine in sealed containers which is spoiled or has become unfit for beverage purposes may file a written notice to the department of intent to return such merchandise to an out-of-state source at least 10 days prior to shipping the distilled spirits or wine. The department, upon receipt of the notice of intent, may inspect the merchandise prior to shipment by notifying the claimant prior to the expiration of the 10-day period. If the department does not notify the claimant of its intent to inspect before the end of the 10-day period, the merchandise may be returned and the out-of-state recipient may make application for refund, or take an appropriate amount of credit against taxable shipments into Wisconsin for that month. The Wisconsin customer will report the transaction as a tax-included export. Tax 8.04 NoteNote: This section interprets s. 139.10, Stats. Tax 8.04 HistoryHistory: 1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75; am. (1) and (2) and cr. (3), Register, June, 1979, No. 282, eff. 7-1-79; r. and recr. (1) and (2), r. (3), Register, July, 1990, No. 415, eff. 8-1-90. Tax 8.05Tax 8.05 Small winery cooperative wholesalers. Tax 8.05(1)(1) Purpose. The purpose of this section is to set forth the requirements for the creation and operation of small winery cooperative wholesalers, under s. 125.545, Stats. Tax 8.05(2)(c)(c) “Purchase on consignment” means to receive, purchase or acquire wine from a member of the small winery cooperative wholesaler for cash or credit for a period of not more than 90 days.