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 7.23 Activities of brewers, bottlers, out-of-state shippers, and wholesalers. Tax 7.001Tax 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(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: Tax 7.001 NoteNote: Written requests should be e-mailed to DORExciseTaxpayerAssistance@wisconsin.gov, faxed to (608) 261-7049, or addressed to Mandate Waiver Request, Wisconsin Department of Revenue, Mail Stop 5-107, PO Box 8900, Madison WI 53708-8900. Tax 7.001(2)(d)(d) In determining whether the requirement to file electronically causes an undue hardship, the secretary of revenue may consider the following factors: Tax 7.001(2)(d)1.1. Unusual circumstances that may prevent the person from filing electronically. Tax 7.001 NoteExample: The person does not have access to a computer that is connected to the Internet.
Tax 7.001 HistoryHistory: CR 10-093: cr. Register November 2010 No. 659, eff. 12-1-10; CR 21-085: am. (2) (a) (intro.), r. (2) (b) Register August 2022 No. 800, eff. 9-1-22. Tax 7.01Tax 7.01 Purchases and invoices.