Tax 8.03 Note Note: 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 Note Example: The wine collector does not have access to a computer that is connected to the internet.

Tax 8.03(4)(c)2. 2. Any other factor that the secretary determines is pertinent.

Tax 8.03 History History: EmR0820: emerg. cr. eff. 6-26-08; CR 08-065: cr. Register August 2009 No. 644, eff. 9-1-09.

Tax 8.04 Tax 8.04 Refunds.

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 Note Note: This section interprets s. 139.10, Stats.

Tax 8.04 History History: 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 8.05 Tax 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) (2) Definitions. In this section, and in s. 125.545, Stats.:

Tax 8.05(2)(a) (a) “Member” has the meaning given in s. 125.545 (1) (a), Stats.

Tax 8.05(2)(b) (b) “Out-of-state winery” has the meaning given in s. 125.545 (1) (b), 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.

Tax 8.05(2)(d) (d) “Retailer” has the meaning given in s. 125.545 (1) (c), Stats.

Tax 8.05(2)(e) (e) “Small winery” has the meaning given in s. 125.545 (1) (d), Stats.

Tax 8.05(2)(f) (f) “Small winery cooperative wholesaler” has the meaning given in s. 125.545 (1) (e), Stats.

Tax 8.05(2)(g) (g) “Wisconsin winery” has the meaning given in s. 125.545 (1) (f), Stats.

Tax 8.05(3) (3) Creation of small winery cooperative wholesalers.

Tax 8.05(3)(a) (a) Three or more individuals, at least one of whom must be a Wisconsin resident and all of which must be owners of small wineries certified by the department under s. 125.545 (6) (a), Stats., may, with a wholesaler’s permit issued under s. 125.54, Stats., operate in Wisconsin as a small winery cooperative wholesaler.

Tax 8.05(3)(b) (b) The application for the wholesaler’s permit required under par. (a) shall be filed on the Wisconsin liquor-wine permit application, form AB-115, and shall be submitted to the department within 7 days after the cooperative’s articles of incorporation are filed with the department of financial institutions, under the provisions of ch. 185, Stats.

Tax 8.05 Note Note: Form AB-115 may be obtained by writing to: Wisconsin Department of Revenue, PO Box 8900, Madison, WI 53708-8900.

Tax 8.05(3)(c) (c) The agent and principal office of a cooperative wholesaler shall be in Wisconsin.

Tax 8.05(3)(d) (d) To provide greater public convenience and service to all areas of Wisconsin, when making a determination on an application for a wholesaler’s permit filed under par. (b), the department shall consider the ability of the cooperative to effectively serve its members and Wisconsin retailers, as indicated by the location of the principal office, the location of the participating wineries, the location of any warehouse or storage facility, requirements for membership as detailed in its bylaws, and any other relevant factors.

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.