Tax 8.76 History History: 1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75; am. (2), Register, June, 1983, No. 330, eff. 7-1-83; cr. (4), Register, August, 1985, No. 356, eff. 9-1-85; am. (1) and (3), r. and recr. (4), Register, July, 1990, No. 415, eff. 8-1-90.
Tax 8.81 Tax 8.81 Transfer of retail liquor stocks.
Tax 8.81(1) (1) No licensed retailer shall transfer his or her intoxicating liquor stock, upon selling or liquidating the business, without first completing a stock transfer form listing an inventory of the entire stock to be transferred. The inventory must list quantities, brands, container sizes and other information as the department may require and shall be signed by both the buyer and the seller. One copy is to be retained by the seller, the other copy shall be retained by the buyer on the licensed premises and available for inspection at all times by representatives of the department.
Tax 8.81(2) (2) A licensed retailer may sell his or her entire sealed liquor stock in a liquidating transaction to any other licensed retailer providing the conditions in sub. (1) are met.
Tax 8.81 Note Note: This section interprets ss. 125.69 (6) and 139.11, Stats.
Tax 8.81 History History: 1-2-56; am. Register, June, 1983, No. 330, eff. 7-1-83; cr. (3), Register, August, 1985, No. 356, eff. 9-1-85; am. (1) and (2), r. (3), Register, July, 1990, No. 415, eff. 8-1-90.
Tax 8.85 Tax 8.85 Procedure for apportionment of costs of administration of s. 125.69 (4), Stats.
Tax 8.85(1) (1) All direct and indirect costs of administering s. 125.69 (4), Stats., including costs of supplies, equipment, rent and clerical, investigational, administrative and supervisory help, shall be borne by the intoxicating liquor permittees. The aggregate of such costs shall be determined by the department semi-annually and shall be prorated by it among the permittees at any time licensed in each period covered. Each such permittee shall be billed its share of such aggregate costs, and such bill shall be paid within ten days of the billing date.
Tax 8.85(2) (2) The costs of administration for each 6-month period shall be prorated among the permittees licensed in such period on the basis of estimated dollar sales to retailers based upon reported gallons and liters of wine and liquor sold to retailers by each permittee. Whenever the sales of a permittee have not been reported to the department, the department shall estimate such sales for purposes of such proration.
Tax 8.85 Note Note: This section interprets s. 125.69 (4) (e), Stats.
Tax 8.85 History History: Cr. Register, January, 1958, No. 25, eff. 2-1-58; am. Register, June, 1975, No. 234, eff. 7-1-75; am. Register, June, 1983, No. 330, eff. 7-1-83.
Tax 8.87 Tax 8.87 Intoxicating liquor tied-house prohibitions.
Tax 8.87(1)(1) Purpose. Section 125.69 (1) (a) and (b), Stats., prohibits "any interest directly or indirectly" in a retail establishment by a manufacturer, wholesaler or rectifier of intoxicating liquor or in a wholesaler by a retailer. Section 125.69 (1) (a), Stats., exempts from this prohibition any licenses and permits issued prior to October 3, 1963 and which have been renewed annually since that date. Section 125.69 (1) (b), Stats., prohibits a manufacturer, rectifier or wholesaler from holding an interest in any license or premises where intoxicating liquor is sold for consumption on the premises. The purpose of this section is to give examples of some direct and indirect interests prohibited by ch. 125, Stats.
Tax 8.87(2) (2)Definitions. In this section:
Tax 8.87(2)(a) (a) "Agent" means a person who represents or acts, or who is empowered to represent or act, for another in conducting the other's business.
Tax 8.87(2)(b) (b) "Corporation" includes all members of a controlled group of corporations, defined as a "parent-subsidiary controlled group", a "brother-sister controlled group", or a "combined group of controlled corporations".
Tax 8.87(2)(b)1. 1. A "parent-subsidiary controlled group" means one or more chains of corporations connected through stock ownership with a common parent corporation, if:
Tax 8.87(2)(b)1.a. a. Stock possessing at least 50% of all voting power of each of the corporations, except for the common parent corporation, is owned directly or indirectly by one or more of the other corporations, and
Tax 8.87(2)(b)1.b. b. The common parent corporation owns directly or indirectly stock possessing 50% of the voting power of at least one of the other corporations, excluding, in computing such voting power, stock owned directly by such corporations other than the common parent corporation.
Tax 8.87(2)(b)2. 2. A "brother-sister controlled group" means 2 or more corporations where 10 or fewer persons (other than corporations) own at least 50% of all voting power of each of the corporations taking into account only stock ownership of such person to the extent it is identical with respect to each corporation.
Tax 8.87(2)(b)3. 3. A "combined group of controlled corporations" is a group of 3 or more corporations, each of which is a member of a parent-subsidiary group or a brother-sister group and one of which is both a common parent in a parent-subsidiary group as well as a member of the brother-sister group.
Tax 8.87(2)(c) (c) "Effective control" means either the power to direct the affairs of the wholesale permittee or the retail licensee or the actual direction of the affairs of the wholesale permittee or the retail licensee.
Tax 8.87(2)(d) (d) "Employee" means a natural person who performs services for wages or salary.
Tax 8.87(2)(e) (e) "Equity" means the money value of a property or of an interest in a property in excess of the claims or liens against it.
Tax 8.87(2)(f) (f) "Immediate family member" means a spouse, a brother or sister (whole- or half-blood relationship) or spouse, ancestor or spouse, or lineal descendant or spouse.
Tax 8.87(2)(g) (g) "License or permit" means an intoxicating liquor license or permit issued under ch. 125, Stats.
Tax 8.87(2)(h) (h) "Person" means natural person, partnership, association or corporation.
Tax 8.87(2)(i) (i) "Premises" means the property described on an application for a license or permit where alcoholic beverages are to be stored, sold or served.
Tax 8.87(2)(j) (j) "Sign" means a graphic display, and its parts, including the labor to assemble it, which has no value or use except to advertise product or a place of business or an event or combination of these. The value of the sign is determined by the original costs of acquisition if it is purchased by a manufacturer, rectifier, or wholesaler.
Tax 8.87(3) (3)Examples of "direct" interests. Examples of "direct" interests prohibited by ch. 125, Stats., include, but are not limited to, the following:
Tax 8.87(3)(a) (a) A person who holds both a wholesale permit and retail license.
Tax 8.87(3)(b) (b) A person who holds a wholesale permit and owns any equity in a partnership, association or corporation holding a retail license.
Tax 8.87(3)(c) (c) A person who holds a retail license and owns any equity in a partnership, association or corporation holding a wholesale permit.
Tax 8.87(3)(d) (d) A person who holds a wholesale permit and leases premises to a retail licensee.
Tax 8.87(3)(e) (e) A person who holds a retail license and leases premises to a wholesale permittee.
Tax 8.87(4) (4)Examples of "indirect" interests. Examples of "indirect" interests prohibited by ch. 125, Stats., include, but are not limited to, the following:
Tax 8.87(4)(a) (a) A natural person who holds a wholesale permit and is an officer, director, employee or agent of a retail licensee.
Tax 8.87(4)(b) (b) A natural person who holds a retail license and is an officer, director, employee or agent of a wholesale permittee.
Tax 8.87(4)(c) (c) A natural person who is an officer, director, employee or agent of a wholesale permittee and an officer, director, employee or agent of a retail licensee.
Tax 8.87(4)(d) (d) Two corporations, one holding a wholesale permit and the other holding a retail license, in which effective control of both corporations is held by the same person or group of 10 or less persons.
Tax 8.87(4)(e) (e) A natural person who has effective control in a partnership, association or corporation which holds a wholesale permit and who leases premises to a retail licensee.
Tax 8.87(4)(f) (f) A natural person who has effective control in a partnership, association or corporation holding a retail license and who leases premises to a wholesale permittee.
Tax 8.87(4)(g) (g) A natural person who has effective control in a business operated under a wholesale permit and an immediate family member residing in the same household who has effective control in a business operated under a retail license.
Tax 8.87(4)(h) (h) A natural person who has effective control in a partnership, association or corporation which holds a wholesale permit and who has effective control in a partnership, association or corporation which holds a retail license.
Tax 8.87 Note Note: The definition of "controlled group of corporations" is illustrated by examples which may be derived from Internal Revenue Code Regulations 1. 1563-1 (a). Some examples follow:
Tax 8.87 Note 1. P Corporation owns stock possessing 50% of the voting power of S Corporation. S owns stock possessing 50% of the voting power of T Corporation. P is the common parent of a parent-subsidiary controlled group consisting of member corporations P, S and T. The result would be the same if P, rather than S, owned the T stock.
Tax 8.87 Note 2. The outstanding stock of corporations P, Q, R and S is owned by the following individuals: - See PDF for table PDF
Tax 8.87 Note 3. Smith, an individual, owns stock possessing 50% of the voting power of corporations X and Y. Y, in turn, owns stock possessing 50% of the total combined voting power of corporation Z. Since X, Y, and Z are each members of either a parent-subsidiary or brother-sister controlled group of corporations, and Y is the common parent of a parent-subsidiary controlled group of corporations consisting of Y and Z, and also is a member of a brother-sister controlled group of corporations consisting of X and Y, X, Y, and Z are members of the same combined group.
Tax 8.87 Note Note: This section interprets s. 125.69 (1), Stats.
Tax 8.87 History History: Cr. Register, May, 1981, No. 305, eff. 6-1-81; am. (1), (2) (g), (3) (intro.) and (4) (intro), Register, June, 1983, No. 330, eff. 7-1-83; cr. (2) (j), Register, July, 1990, No. 415, eff. 8-1-90.
Loading...
Loading...
The Wisconsin Administrative Code on this web site is updated on the 1st day of each month, current as of that date. See also Are the Codes on this Website Official?