Wisconsin Administrative Code

Tax 7.15 Common carrier permit; shipments into state. (1) A person applying for a common carrier permit issued under s. 125.22, Stats., shall apply for one permit on a single application for all locations from which wine is shipped or transported directly to consumers in accordan…

Tax 7.16 Fulfillment houses. (1) A fulfillment house permit issued under s. 125.23, Stats., shall be separately applied for and issued for each location from which wine will be shipped into this state. (2) The report submitted by a fulfillment house pursuant to s. 125.23 (5), Sta…

Tax 7.17 Full-service retail sales by producers. (1) DEFINITIONS. In this section, “special outlet” means the one fullservice retail outlet that a producer may relocate to a new location within this state without limitation on frequency in each calendar year as provided under ss.…

Tax 7.18 Wholesaler warehouse facilities. (1) MINIMUM REQUIREMENTS FOR WHOLESALER WAREHOUSE FACILITIES. The premises described in a permit issued under s. 125.28 or 125.54, Stats., shall have a minimum of 1,000 square feet of floor space and shall be located in a building where t…

Tax 7.19 Returns of alcohol beverages. (1) REOnce a sale has been made by a retailer to an individual consumer, no retailer may accept a return of alcohol beverages. Nothing in this subsection prohibits a retailer from issuing a refund to an individual consumer for an alcohol bev…

Tax 7.20 Retail premises. (1) A retail license shall be issued for a fixed premises describing land or buildings. (2) No person may be issued a retail license unless the person is the owner or the lessee, or has written permission from the owner for use of the premises described …

Tax 7.21 Possession with intent to sell. (1) The possession of alcohol beverages on a premises covered by a retail license or permit shall be deemed prima facie evidence that such products are kept with intent to sell. (2) Whenever a retail license or permit becomes expired, void…

Tax 7.22 No-sale event venue permits. (1) DEFINITIONS. Under ss. 125.09 (1) and 125.24, Stats., “rent” or “lease” requires consideration, whether directly or indirectly or through any shift, device, or scheme, in exchange for the use of real property. (2) APPLICATION. An applicat…

Tax 7.31 Restrictions on dealings between brewers, brewpubs, wholesalers, and retailers. (1) DEFINITIONS. In this section and in s. 125.33, Stats.: (a) “Event” means any activity, game, contest, tournament, or entertainment that is conducted on that part of a campus premises wher…

Tax 7.32 Out-of-state shippers of fermented malt beverages. For purposes of s. 125.30 (3) (a), Stats., a person who engages in wholesale sales in another state and is the holder of a Federal Basic Importer’s Permit is eligible to obtain a permit under s. 125.30 (1), Stats. Subcha…

Tax 7.41 Size of distilled spirits containers and standards of fill. (1) Except as provided in sub. (4), no person may sell or offer for sale distilled spirits in a container larger than 1.75-liter (59.1752 fluid ounce) capacity, pursuant to s. 125.03 (2), Stats. (2) Except as pr…

Tax 7.42 Empty containers. (1) The regulations in this section are created for purposes of compliance with s. 125.68 (8), Stats. (2) A person who sells or offers for sale distilled spirits, including an agent or employee of such person, shall, as soon as such container is emptied…

Tax 7.43 Small cooperative wholesalers. (1) PURPOSE. The purpose of this section is to set forth the requirements for the creation and operation of small cooperative wholesalers, under s. 125.545, Stats. (2) BYLAWS FOR COOPERATIVE WHOLESALERS. Bylaws filed by a cooperative wholes…

Tax 7.44 Salesperson. (1) No person may solicit orders the chapter was last published.

Tax 7.45 Procedure for apportionment of costs of administration of s. 125.69 (4) (e), Stats. (1) All direct and indirect costs of administering s. 125.69 (4) (e), Stats., including costs for supplies, equipment, and rent and clerical, investigative, administrative and supervisory…

Tax 7.46 Samples. (1) Each manufacturer, rectifier, and winery shall attach a memo invoice stating the quantity and package size by type and brand when shipping intoxicating liquor to a representative in this state for the purpose of free samples under s. 125.69 (9), Stats. (2) A…

Tax 8.01 Authority and purpose. This chapter is promulgated pursuant to ss. 139.08 and 227.11 (2) (a), Stats., to carry out the secretary of revenue’s duties to administer alcohol beverage taxes under subch. I of ch. 139, Stats., and to collect and keep a record of alcohol bevera…

Tax 8.02 Definitions. Unless otherwise provided, the words and phrases in this chapter have the same meanings as provided in s. 125.02 or 139.01, Stats.

Tax 8.03 Tax forms and filing. (1) FORMS. The department shall provide official forms for filing alcohol beverage tax returns, reports, and refund claims, under s. 139.01 (2r), Stats. Except as approved by the department, tax returns, reports, and refund claims may only be filed …

Tax 8.04 Liquor tax. (1) PURPOSE. This section clarifies the tax liability on all sales of intoxicating liquor shipped into Wisconsin under s. 139.06 (1) (b), Stats., including foreign country imports. (2) IMPOSITION. All intoxicating liquor, including wine, shipped to a permitte…

Tax 8.05 Refunds. (1) DESTRUCTION OR RETURN OF ALCOHOL BEVERAGES IN WISCONSIN. (a) A brewery, brewpub, manufacturer, rectifier, winery, or wholesaler properly authorized by Wisconsin who possesses alcohol beverages in sealed containers, whole cases, or full kegs that are spoiled …

Tax 8.06 Inventory records. (1) This section clarifies recordkeeping requirements for purposes of compliance with s. 139.11, Stats. (2) A Wisconsin brewery, brewpub, manufacturer, rectifier, wholesaler, or winery may maintain separate inventory of untaxed and taxed alcohol bevera…

Tax 8.07 Sales outside of Wisconsin. (1) The tax imposed under ss. 139.02 and 139.03, Stats., upon the sale of intoxicating liquor and fermented malt beverages within Wisconsin does not apply to alcohol beverages that are shipped from within Wisconsin to a point outside Wisconsin…

Tax 8.08 Contract production. (1) This section applies to contract production agreements entered between a producer and an out-of-state recipe supplier under s. 125.21 (3) (b) 3., Stats. All other contract production agreements are governed by s. 125.21 (3), Stats. (2) If the alc…

Tax 8.09 Transfers of alcohol beverages between production premises and full-service retail outlet. Alcohol beverages removed from the production premises for transfer to a full-service retail outlet established by a brewer under s. 125.29 (7), Stats., a manufacturer or rectifier…

Tax 9.001 Cigarette and tobacco products report, tax return, and refund claim forms. (1) FORMS. The department shall provide official forms for filing cigarette and tobacco products reports, tax returns, and refund claims. Except as approved by the department, reports, tax return…

Tax 9.01 Definitions. In this chapter: (1) XIndianY means a natural person of Indian descent who is a member of a recognized federal Indian tribe occupying a reservation. Membership in a recognized federal Indian tribe is shown Tax 9.31 Tax 9.36 Tax 9.41 Tax 9.46 Tax 9.47 Tax 9.5…

Tax 9.06 Affixing of state revenue stamps. Tax stamps of the proper denomination shall be affixed to either the top or the bottom of each individual package of cigarettes, except that in the case of flat tins or other odd-sized containers the tax stamps shall be affixed to some p…

Tax 9.08 Cigarette tax refunds to Indian tribes. (1) SCOPE. This section applies to sales of cigarettes to and by Indians and Indian retailers on the reservations of tribes who on behalf of their resident enrolled members have entered into agreements under s. 139.325, Stats., wit…

Tax 9.09 Cigarette sales to and by Indians on reservations of tribes that have not entered into a refund agreement with the department. (1) SCOPE. This section applies to sales of cigarettes to and by Indians and Indian retailers on the reservations of tribes who have not entered…

Tax 9.11 Refunds. (1) A refund shall be granted to any cigarette distributor for stamps which were applied to packages of cigarettes when the distributor supplies documentation to the department that the packages of cigarettes to which stamps have been affixed were damaged or oth…

Tax 9.19 Stamp application machines and stamps. (2) The use of stamps and any machines or devices for their application by any distributor shall be subject to the approval of the secretary of revenue and the approval may be withdrawn at any time at the discretion of the secretary…

Tax 9.21 Shipments to retailers. (1) Out-of-state permittees shipping cigarettes to Wisconsin retailers shall, prior to the entry of the cigarettes into this state, have affixed to the cigarette containers the proper Wisconsin revenue stamps. (2) Wisconsin retailers purchasing ci…

Tax 9.22 Drop shipments. (1) Drop shipments are prohibited to retailers unless the proper tax stamps are affixed to the cigarette containers prior to sale and delivery. (2) All consignors of cigarettes, on drop shipments, shall furnish a memo invoice to the distributor or the ret…

Tax 9.26 Trade or transfer of unstamped cigarettes. (2) No manufacturer or distributor may receive unstamped cigarettes from a retailer for stamping purposes. (3) No unstamped cigarettes may be transferred from one permittee to another for any reason whatsoever, except for inters…

Tax 9.31 Sales out of Wisconsin. (1) The excise tax imposed upon the sale of cigarettes within the state does not apply to merchandise which is shipped from within the state to a point outside the state. Manufacturers and distributors need not affix revenue stamps to the original…

Tax 9.36 Displaying of cigarettes. All cigarette retail outlets in the state of Wisconsin shall display all cigarettes offered for sale at retail in a manner permitting verification that they are stamped cigarettes. Note: Section Tax 9.36 interprets ss. 139.32 (1) and 139.39, Sta…

Tax 9.41 Vending machines. Each vending machine operator shall place on the front of each vending machine operated or controlled by the operator a sticker listing the operator[s name, address and vending machine operator[s permit number as issued by the department, in such a posi…

Tax 9.46 Purchases by the retailer. (1) No firm, person or corporation engaged in the retail sale of cigarettes may purchase cigarettes except from a manufacturer, distributor or jobber who holds a permit from the department. (2) All retailers selling cigarettes shall retain invo…

Tax 9.47 Invoicing of sales, including exchanges of cigarettes. (1) A true and correct invoice shall accompany the cigarettes at the time of any sale, including exchanges, between permittees or between permittees and retailers. Permittees include cigarette sellers, distributors, …

Tax 9.51 Samples. (1) Cigarettes shipped into this state by manufacturers to their representatives, including advertising agencies and airlines, for the purpose of free samples shall be accompanied by a memo invoice stating brands and number of cigarettes. The memos shall be reta…

Tax 9.56 Branch offices. Separate sets of records are required for each branch or place at which a wholesale cigarette business is operated. Note: Section Tax 9.56 interprets s. 139.34 (4), Stats. History: 1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75.

Tax 9.61 Warehousing of cigarettes. Out-of-state persons, firms or corporations having permits to engage in the sale of cigarettes in the state of Wisconsin may warehouse either stamped or unstamped merchandise in properly licensed warehouses located in the state of Wisconsin. No…

Tax 9.67 Cigarette tax credit. (1) PAYMENT FOR CIGAUnder s. 139.32 (6), Stats., manufacturers and distributors having obtained a permit from the secretary of revenue may purchase cigarette tax stamps on credit. The credit extended by the department for any cigarette tax stamp pur…

Tax 9.68 Ownership and name changes. (1) GENERAL. Under s. 139.34 (4), Stats., a cigarette permit is not transferable to another person. This section clarifies when a new cigarette permit is required, as the result of an ownership or name change, or both. (2) OWNERSHIP CHANGE. (a…

Tax 9.69 Master settlement agreement with tobacco product manufacturers. (1) PURPOSE. This section describes requirements and methods relating to collecting, maintaining and reporting data regarding the number of Wisconsin state cigarette excise tax stamps affixed to packages of …

Tax 9.70 Cigarette, tobacco, and vapor products tax bad debt deductions. (1) PURPOSE. This section clarifies when and how a person who pays cigarette taxes or a distributor who pays tobacco and vapor taxes may claim a deduction under ss. 139.362 and 139.801, Stats., for cigarette…