Chapter Tax 7

FERMENTED MALT BEVERAGES

Tax 7.001   Fermented malt beverage tax return and refund claim forms.

Tax 7.01   Purchases and invoices.

Tax 7.21   Labeling.

Tax 7.23   Activities of brewers, bottlers, out-of-state shippers, and wholesalers.

Tax 7.001 Tax 7.001 Fermented malt beverage tax return and refund claim forms.

Tax 7.001(1) (1) Forms. The department shall provide official forms for filing fermented malt beverage tax returns and refund claims. Except as approved by the department, tax returns and refund claims may only be filed using these official forms.

Tax 7.001 Note Note: The official forms for filing fermented malt beverage tax returns and refund claims are available on the department’s web site at https://www.revenue.wi.gov/Pages/Form/excise-Home-b.aspx.

Tax 7.001(2) (2) Filing returns.

Tax 7.001(2)(a) (a) Forms filed with the department shall be submitted as prescribed by the department or by one of the following means:

Tax 7.001(2)(a)1. 1. Mailing them to the address specified by the department on the forms or in the instructions.

Tax 7.001(2)(a)2. 2. Delivering them to the department or to the destination that the department prescribes.

Tax 7.001(2)(a)3. 3. Filing them electronically by means prescribed by the department.

Tax 7.001(2)(c) (c) The secretary of revenue may waive the requirement to file electronically when the secretary determines that the requirement causes an undue hardship, if the person does all of the following: