Wisconsin Administrative Code

Tax 4.50 Assignment, use and reporting of document number. Each shipment, transfer, purchase or sale of a petroleum product which is reportable to the department in accordance with ch. 78, Stats., shall bear a Xdocument number.Y In this section Xdocument numberY means the number …

Tax 4.51 Measuring withdrawals. All withdrawals of motor vehicle fuel from Wisconsin refineries, marine terminals or pipeline terminals shall be measured in liquid gallons by accurate meters; however, it is not necessary to meter withdrawals into railway tank cars. Tax 4.54 Note:…

Tax 4.52 Separate schedules. Separate schedules shall be filed for each Wisconsin refinery, marine terminal or pipeline terminal. Note: This section interprets ss. 78.12, Stats. History: 1-2-56; emerg. am. eff. 4-1-94; am. Register, November, 1994, No. 467, eff. 12-1-94.

Tax 4.53 Certificate of authorization. (1) STATUTES. An alternate fuel dealer may be authorized by an alternate fuel user, if the alternate fuel dealer agrees, to report and pay the tax on alternate fuel delivered into a bulk storage facility of the user. The user then is not req…

Tax 4.54 Security requirements. (1) GENERAL. Under ss. 78.11, 78.48 (9) and 78.57 (9), Stats., the department may require motor vehicle fuel, alternate fuel and general aviation fuel taxpayers to deposit security with the department. This security may be required before or after …

Tax 4.55 Ownership and name changes. (1) GENERAL. Under ss. 78.10 (6), 78.48 (6) and 78.57 (6), Stats., a fuel tax license is not transferable to another person or to another 4 place of business. This section clarifies when a change in ownership or name of a business requires a n…

Tax 4.65 Motor vehicle fuel tax refunds to vendors and tax deductions for suppliers. (1) SCOPE. This section applies to suppliers required to be licensed by the department, wholesaler distributors and retail dealers who sell motor vehicle fuel to customers for exempt purposes on …

Tax 4.75 Payment of motor vehicle fuel tax. (1) SCOPE. This section applies to wholesaler distributors who have exercised their option to delay tax payment to suppliers required to be licensed by the department. (2) STATUTES. Under s. 78.12 (5), Stats., the wholesaler distributor…

Tax 6.02 Returns for public utilities. Forms that are used in the administration of the various taxes levied according to ch. 76, Stats., may be obtained from the Wisconsin Department of Revenue, Division of State and Local Finance, P.O. Box 8971, Madison, WI 53708-8971. History:…

Tax 6.40 Waste treatment facilities - industrial/utility. (1) STATUTE. The exemption for a waste treatment facility otherwise taxable under s. 76.13, Stats., is contained in s. 76.025 (1), Stats. (2) APPROVAL. (a) Requests for approval by public utilities subject to taxation unde…

Tax 6.50 Full market value. (1) GENERAL. (a) The entire operating property of any company enumerated in s. 76.02, Stats., shall be valued together as a unit at full market value unless, in the opinion of the department, any of the property is so segregated that a separate assessm…

Tax 61.01 Purpose. The purpose of this chapter is to provide the administrator with the procedure and criteria for selecting retailers to sell lottery tickets, to establish the retailer[s duties and obligations under the contract, to provide the administrator with the procedure a…

Tax 61.02 Definitions. In this chapter: (1) XAdministratorY means the administrator of the department[s lottery division or any designees. (1m) XBilling procedureY means the procedures used to collect revenue due the lottery by retailers consistent with s. 565.10 (15), Stats. (2)…

Tax 61.03 Procedure for selecting and renewing contracting retailers. (1) Any person may apply for a contract to sell lottery tickets by submitting to the Wisconsin lottery a completed application for a lottery retail sales contract. Applications are available upon request by con…

Tax 61.04 Criteria for selecting retailers. (1) In addition to the criteria under s. 565.10 (1) to (5), Stats., the administrator shall determine if the applicant meets all of the following conditions: (a) The applicant or the applicant[s business shall satisfactorily pass a cred…

Tax 61.05 Fidelity bond. (1) The Wisconsin lottery may require from each retailer a fidelity bond or an irrevocable letter of credit, or both, in the amount determined by the administrator and based upon the applicant[s projected lottery ticket sales. The administrator may also r…

Tax 61.06 Certificate of authority. (1) When a retailer is awarded a contract or a contract renewal, the retailer shall pay $25.00 to the Wisconsin lottery for a nonassignable and nontransferable certificate of authority. A certificate of authority is required for each location f…

Tax 61.07 Contract denial appeal procedure. (1) If the applicant was denied a contract, the administrator shall notify the applicant, in writing, of the denial along with a brief statement why the applicant was denied a contract. The applicant shall also be notified that a reques…

Tax 61.08 Retailer contract terms and conditions. The retailer[s contract shall include all of the following terms and conditions: (1) CONTRACT PERIOD AND SALES AUTHORIZATION. The retailer[s contract shall remain in effect for at least one year and shall expire on the date shown …

Tax 61.085 Retailer performance program. (1) PURPOSE. (a) The retailer performance program or RPP is intended to provide additional compensation, above the compensation provided under s. 565.10 (14) (b) 1. or 2., Stats., to retailers who meet certain performance goals identified …

Tax 61.09 Limitation on length of suspension. A suspension shall be limited to a maximum of 45 calendar days, during which time the administrator shall consider the appropriate permanent action to be taken, including, but not limited to, termination of the retailer contract. Note…

Tax 61.10 Appeal procedure. (1) The administrator shall give the retailer written notice of the retailer[s terminated contract and state the grounds for the termination. The retailer shall also be notified that a request for a reconsideration must be made by the retailer within 3…

Tax 61.25 Discretion of enforcement. (1) Consistent with s. 227.04, Stats., the lottery shall exercise the following discretion in the enforcement of rules and guidelines against a small business: Note: Section 227.04 (2m) (a), Stats., provides that: XEach agency shall promulgate…

Tax 62.01 Purpose. The purpose of this chapter is to provide the administrator with procedures regarding the Wisconsin lottery[s major procurements. Note: Section Tax 62.01 interprets s. 565.01 (4), Stats.

Tax 62.02 Definitions. In this chapter: (1) XAdministratorY has the meaning specified in s. Tax 61.02 (1). (2) XMajor procurementY has the meaning specified in s. 565.01 (4), Stats. (3) XWisconsin lotteryY has the meaning specified in s. Tax 61.02 (9). Note: Section Tax 62.02 int…

Tax 62.20 Appeal. (1) RIGHT TO APPEAL. (a) Any vendor who submitted a competitive bid in response to a request for proposal or request for bid for a major procurement, and who is aggrieved by the administrator[s notice of intent to contract with another vendor, may appeal the adm…

Tax 63.01 Purpose. The purpose of this chapter is to provide the administrator with the procedures and criteria for contracting with nonprofit organizations to sell break-open lottery tickets for a higher rate of compensation, to establish the nonprofit organization retailer[s du…

Tax 63.02 Definitions. In this chapter: (1) XAdministratorY has the meaning specified in s. Tax 61.02 (1). (2) XBreak-open ticketY means a ticket issued by the Wisconsin lottery that is made of laminated paper, partially perforated to permit strips to be torn from one side to rev…

Tax 63.03 Application to become a nonprofit organization retailer. (1) Any nonprofit organization may apply for a contract to sell break-open tickets by completing the application for a nonprofit organization retailer sales contract prescribed by the administrator and submitting …

Tax 63.04 Temporary nonprofit organization retailer certificate of authority. (1) When a nonprofit organization is awarded a contract or a contract renewal under this chapter, the organization shall pay $10.00 to the Wisconsin lottery for a nonassignable and nontransferable certi…

Tax 63.05 Contract denial procedure. The procedures prescribed under s. Tax 61.07 shall apply to contract denials under this chapter. Note: Section Tax 63.05 interprets s. 565.10 (1) to (5), Stats. History: Cr. Register, December, 1989, No. 408, eff. 1-1-90; correction made under…

Tax 63.06 Nonprofit organization retailer contract terms and conditions. The nonprofit organization retailer contract under this chapter shall include all of the following terms and conditions: (1) CONTRACT PERIOD AND SALES AUTHORIZATION. The contract shall remain in effect for n…

Tax 63.07 Limitation on length of suspension. A suspension shall be limited to a maximum of 45 calendar days, during which time the administrator shall consider the appropriate permanent action to be taken, including, but not limited to, termination of the nonprofit organization …

Tax 63.08 Prize structure of nonprofit organization retailer break-open ticket games. The administrator shall offer nonprofit organization retailers under this chapter a selection of at least 2 break-open ticket games with prize structures ranging from not less than 50% of sales …

Tax 63.09 Ticket cost to nonprofit organization retailer and nonprofit organization retailer compensation. The cost to the nonprofit organization retailer of breakopen lottery tickets under this chapter shall be 10% of the face price of the tickets. The retailer shall be entitled…

Tax 7.01 Authority and purpose. This chapter is promulgated pursuant to ss. 125.01, 125.025, 125.03, and 227.11 (2) (a), Stats., and is in furtherance of the division’s responsibility to ensure public health and welfare and economic stability. This chapter provides clarity in the…

Tax 7.02 Definitions. Unless otherwise provided, the words and phrases in this chapter have the same meanings as provided in s. 125.02, Stats. In this chapter: (1) “Applicant” means a person that has submitted a complete application for a license, permit, or authorization issued …

Tax 7.03 Criminal background check fees. (1) Pursuant to s. 125.04 (5), Stats., the division will run a criminal background check on each permit applicant, including each individual subject to a criminal background check under sub. (4). (2) At the time of application, an applican…

Tax 7.035 Qualifications for and issuance of licenses and permits. (1) DEFINITIONS. In this section: (a) “Date the license was granted” means the date a municipal issuing authority approved a license to be issued. (b) “Date the license was issued” means the date a municipal offic…

Tax 7.04 Permits and fees. (1) Unless otherwise provided under this chapter or ch. 125, Stats., an alcohol beverage permit shall be issued biennially and shall expire on the same 2 date as the business tax registration certificate issued to the business under s. 73.03 (50), Stats…

Tax 7.05 Wine collectors. (1) PURPOSE. The purpose of this section is to set forth the requirements for the registration and sales activities of wine collectors. (2) DEFINITIONS. For purposes of this section and ss. 125.02 (23) and 125.06 (11m), Stats., “wine collector” means an …

Tax 7.06 Responsible beverage server training course standards. (1) PURPOSE. The purpose of this section is to set forth minimum standards and requirements for division approval of a responsible beverage server training course pursuant to ss. 125.17 (6) (a) and 125.175 (4) (a), S…

Tax 7.07 Label requirements. (1) No person may sell a fermented malt beverage in this state unless the fermented malt beverage is labeled in accordance with federal regulations under 27 CFR Part 7 or 25, whichever is applicable to the type of alcohol beverage. Copies are on file …

Tax 7.08 Purchases and invoices. (1) PURPOSE. This section is created for purposes of compliance with invoice and records information and retention requirements under s. 139.11 (1), Stats. (2) DEFINITIONS. In this section, “retailer” has the meaning provided under s. 125.02 (19),…

Tax 7.09 Sales by wholesalers to non-licensees and certain permittees. A wholesaler holding a permit under s. 125.28 or 125.54, Stats., may sell alcohol beverages to any of the following: (1) A campus making retail sales of alcohol beverages. (2) Railroads and aircraft making ret…

Tax 7.10 Transfer of retail alcohol beverage inventory upon liquidation. (1) (a) Upon permanent closure of the business, a licensed or permitted retailer may sell their entire inventory of alcohol beverages that are in original, sealed containers, but only in one transaction to a…

Tax 7.11 Operators’ permits. (1) An operators’ permit issued by the division under s. 125.175, Stats., shall expire 2 years from the date of issuance. (2) Upon submission of an application for an operators’ permit to the division, the applicant shall remit the background check fe…