AB989,157 5Section 157 . 139.03 (2x) (a) of the statutes is amended to read:
AB989,52,126 139.03 (2x) (a) Floor tax imposed. On the date tax rate changes become
7effective under this section a floor tax is imposed upon every manufacturer, rectifier,
8resort manufacturer, wholesaler, and retailer who is in possession of any intoxicating
9liquor held for resale on which the intoxicating liquor tax already has been imposed.
10The person shall determine the volume of that intoxicating liquor and shall file a
11return by the 15th day of the month following the month in which the new tax rate
12becomes effective and shall pay any tax due on it, as determined under par. (b).
AB989,158 13Section 158. 139.03 (5) (a) of the statutes is amended to read:
AB989,52,2114 139.03 (5) (a) No person who enters this state from another state may have in
15his or her possession and bring into the state any intoxicating liquor or wine. The
16prohibition in this paragraph does not apply to a person who changes his or her
17domicile from another state or a foreign country to this state and who brings into this
18state intoxicating liquor and wine constituting household goods. The prohibition in
19this paragraph does not apply to intoxicating liquor or wine consigned to any person
20having a permit from the secretary office to engage in the sale of such intoxicating
21liquor or wine.
AB989,159 22Section 159 . 139.04 (4) of the statutes is amended to read:
AB989,52,2523 139.04 (4) Sale or shipment of fermented malt beverages by a brewer to a
24bottler or of intoxicating liquor in bulk between manufacturers, rectifiers, resort
25manufacturers,
and wineries.
AB989,160
1Section 160. 139.06 (3) of the statutes is amended to read:
AB989,53,82 139.06 (3) In shipping intoxicating liquor in bulk for the purpose of bottling or
3rectifying to a rectifier or resort manufacturer located within the state, the
4manufacturer shall securely affix thereto a label or statement, in such form as is
5prescribed by the secretary, reciting that the shipment is made for the purpose of
6bottling or rectifying. Each manufacturer making such shipments shall file an
7information report that shows the dates and quantities of shipments and the name
8and address of each consignee.
AB989,161 9Section 161. 139.08 (3) of the statutes is amended to read:
AB989,53,1210 139.08 (3) Police powers. The department of revenue shall enforce and the
11duly authorized employees of the department shall have all necessary police powers
12to prevent violations of s. 134.65, and this subchapter and ch. 125.
AB989,162 13Section 162 . 139.08 (4) of the statutes is amended to read:
AB989,54,314 139.08 (4) Inspection for enforcement. Duly authorized employees of the
15department of justice and the department of revenue and any sheriff, police officer,
16marshal, or constable, within their respective jurisdictions, may at all reasonable
17hours enter any licensed premises, and examine the books, papers, and records of
18any brewer, brewpub, manufacturer, bottler, rectifier, resort manufacturer,
19wholesaler, or retailer, for the purpose of inspecting the same and determining
20whether the tax and fee imposed by ss. 139.01 to 139.25 have been fully paid, and
21may inspect and examine, according to law, any premises where fermented malt
22beverages or intoxicating liquors are manufactured, sold, exposed for sale,
23possessed, or stored, for the purpose of inspecting the same and determining whether
24the tax imposed by ss. 139.01 to 139.25 has been fully paid, and whether ss. 139.01
25to 139.25 and ch. 125 are being complied with. Any refusal to permit such

1examination of such premises is sufficient grounds under s. 125.12 for revocation or
2suspension of any license or permit granted for the sale of any fermented malt
3beverages or intoxicating liquors and is punishable under s. 139.25 (10).
AB989,163 4Section 163 . 139.09 of the statutes is amended to read:
AB989,54,8 5139.09 Registration. Every brewer, brewpub, bottler, manufacturer, rectifier,
6resort manufacturer, wholesaler, or retailer liable for payment of the occupational
7tax imposed in ss. 139.01 to 139.25 shall hold a valid certificate under s. 73.03 (50).
8The secretary shall assign the person a registration number.
AB989,164 9Section 164. 139.11 (1) of the statutes is amended to read:
AB989,54,1810 139.11 (1) Preservation of records. Every person who manufactures,
11rectifies, distributes, imports, transports, stores, warehouses, or sells intoxicating
12liquor or fermented malt beverages shall keep complete and accurate records of all
13such liquor or malt beverages purchased, sold, manufactured, rectified, brewed,
14fermented, distilled, produced, stored, warehoused, imported, or transported within
15this state. Such records shall be of a kind and in the form prescribed by the secretary
16and shall be safely preserved to ensure accessibility for inspection by the secretary
17or by the office as provided in s. 125.025 (3). A person required to keep records under
18this subsection may keep such records in electronic form only.
AB989,165 19Section 165 . 139.11 (2) of the statutes is amended to read:
AB989,55,320 139.11 (2) Report. Each brewer, brewpub, bottler, manufacturer, rectifier,
21resort manufacturer, and wholesaler shall on or before the 15th day of each calendar
22month or the dates prescribed by the secretary file a verified report of all fermented
23malt beverages or intoxicating liquor manufactured, received, sold, delivered, or
24shipped by him or her during the preceding calendar month, except that the
25department may allow wholesale, winery, and out-of-state shipper permittees

1whose tax liability is less than $500 per quarter to file on a quarterly basis. Quarterly
2reports shall be filed on or before the 15th of the next month following the close of
3the calendar quarter.
AB989,166 4Section 166 . 139.11 (3) of the statutes is amended to read:
AB989,55,195 139.11 (3) Secretary's powers. When the secretary finds that the records kept
6by any brewer, brewpub, bottler, manufacturer, rectifier, resort manufacturer,
7wholesaler, or retailer are in such condition that an unusual amount of time is
8required to determine therefrom the amount of tax due, the secretary may give notice
9of such fact to such person and may require the records to be kept in such form as the
10secretary prescribes. If such requirements are not complied with within 30 days
11after the date of the notice, the brewer, brewpub, bottler, manufacturer, rectifier,
12resort manufacturer, wholesaler, or retailer shall pay the expenses reasonably
13attributable to the determination of tax at the rate of $30 per day for each auditor.
14The secretary shall render a bill therefor by registered mail to the person charged
15with payment at the conclusion of the audit, which bill shall constitute notice of
16assessment and demand of payment thereof. The brewer, brewpub, bottler,
17manufacturer, rectifier, resort manufacturer, wholesaler, or retailer shall, within 10
18days after the mailing of the bill, pay its amount, and such payment shall be credited
19to the appropriation made in s. 20.566 (1) (a).
AB989,167 20Section 167. 139.11 (4) (a) 2. of the statutes, as created by 2017 Wisconsin Act
2117
, is amended to read:
AB989,56,222 139.11 (4) (a) 2. A current list, available on paper and on the department's
23Internet site, providing detailed information regarding every person issued a
24wholesalers permit under s. 125.28, brewers permit under s. 125.29, brewpub permit
25under s. 125.295, or out-of-state shippers permit under s. 125.30. The information

1provided under this subdivision shall include the name and address of the permit
2holder and the date on which the department office issued the permit.
AB989,168 3Section 168 . 139.11 (4) (b) 2. of the statutes is amended to read:
AB989,56,104 139.11 (4) (b) 2. A current and regularly updated list, made available on paper
5and on the department's Internet Web site, of permit holders that minimally includes
6detailed information on the name, address, contact person, and date of permit
7issuance for every manufacturer's and rectifier's permit issued under s. 125.52,
8resort manufacturer permit issued under s. 125.525, winery permit issued under s.
9125.53, direct wine shipper's permit issued under s. 125.535, wholesaler's permit
10issued under s. 125.54, and out-of-state shipper's permit issued under s. 125.58.
AB989,169 11Section 169 . 139.18 (2) of the statutes is amended to read:
AB989,56,1512 139.18 (2) The possession of intoxicating liquor on which a tax has not been
13paid except upon the premises of a manufacturer, rectifier, resort manufacturer, or
14wholesaler, or any licensed public warehouse shall be deemed prima facie evidence
15that such liquor is possessed with the intent to sell it contrary to law.
AB989,170 16Section 170. 139.22 of the statutes is amended to read:
AB989,57,3 17139.22 Confiscation. If a duly authorized employee of the department of
18revenue or the department of justice or any sheriff, police officer, marshal, or
19constable, within his or her respective jurisdiction, discovers any fermented malt
20beverages upon any premises other than the premises of a brewer, brewpub, or
21bottler, or any intoxicating liquor upon any premises other than the premises of a
22manufacturer, rectifier, resort manufacturer, winery, or wholesaler, and upon which
23the tax has not been paid or which was possessed, kept, stored, manufactured, sold,
24distributed, or transported in violation of ss. 139.01 to 139.25 and ch. 125, the
25employee or any such officer may immediately seize the fermented malt beverages

1or intoxicating liquors. Any such fermented malt beverages or intoxicating liquors
2so seized shall be held transferred by the department of revenue to the office and
3disposed of under s. 125.14 (2) (e).
AB989,171 4Section 171. 139.25 (9) of the statutes is amended to read:
AB989,57,75 139.25 (9) Failure to keep records. Failure to comply with s. 139.11 (1) shall
6carry a penalty of revocation by the secretary of revenue office of the license or
7permit.
AB989,172 8Section 172. 227.52 (1) of the statutes is amended to read:
AB989,57,109 227.52 (1) Decisions of the department of revenue other than decisions relating
10to alcohol beverage permits issued under ch. 125
.
AB989,173 11Section 173. 230.08 (2) (e) 11. of the statutes is amended to read:
AB989,57,1212 230.08 (2) (e) 11. Revenue — 7 6.
AB989,174 13Section 174 . 346.93 (1) of the statutes is amended to read:
AB989,57,2014 346.93 (1) No underage person, as defined under s. 125.02 (20m), may
15knowingly possess, transport, or have under his or her control any alcohol beverage
16in any motor vehicle unless the person is employed by a brewer, brewpub, alcohol
17beverage licensee, wholesaler, retailer, distributor, manufacturer, or rectifier, or
18resort manufacturer
and is possessing, transporting, or having such beverage in a
19motor vehicle under his or her control during his or her working hours and in the
20course of employment, as provided under s. 125.07 (4) (bm).
AB989,175 21Section 175. Nonstatutory provisions.
AB989,57,2222 (1) Transfer of alcohol beverages regulation and enforcement functions.
AB989,57,2323 (a) Definitions. In this subsection:
AB989,57,2424 1. “Department” means the department of revenue.
AB989,57,2525 2. “Office” means the office of alcohol beverages enforcement.
AB989,58,4
1(b) Assets and liabilities. On the effective date of this paragraph, the assets and
2liabilities of the department primarily related to alcohol beverages regulation and
3enforcement under chapter 125 of the statutes, as determined by the secretary of
4administration, become the assets and liabilities of the office.
AB989,58,95 (c) Tangible personal property. On the effective date of this paragraph, all
6tangible personal property, including records, of the department that is primarily
7related to alcohol beverages regulation and enforcement under chapter 125 of the
8statutes, as determined by the secretary of administration, is transferred to the
9office.
AB989,58,1510 (d) Contracts. All contracts entered into by the department in effect on the
11effective date of this paragraph that are primarily related to alcohol beverages
12regulation and enforcement under chapter 125 of the statutes, as determined by the
13secretary of administration, remain in effect and are transferred to the office. The
14office shall carry out any obligations under those contracts unless modified or
15rescinded by the office to the extent allowed under the contract.
AB989,58,2016 (e) Position and employee transfers. On the effective date of this paragraph, all
17positions, and the incumbent employees who hold those positions, in the department
18with duties that are primarily related to alcohol beverages regulation and
19enforcement under chapter 125 of the statutes, as determined by the secretary of
20administration, are transferred to the office.
AB989,58,2521 (f) Employee status. Employees transferred under paragraph (e ) have all the
22rights and the same status under chapter 230 of the statutes in the office that they
23enjoyed in the department immediately before the transfer. Notwithstanding
24section 230.28 (4) of the statutes, no employee transferred under paragraph (e) who
25has attained permanent status in class is required to serve a probationary period.
AB989,59,8
1(g) Rules and orders. All rules promulgated by the department that relate to
2alcohol beverages regulation and enforcement under chapter 125 of the statutes and
3that are in effect on the effective date of this paragraph remain in effect until their
4specified expiration dates or until amended or repealed by the office. All orders
5issued by the department that relate to alcohol beverages regulation and
6enforcement under chapter 125 of the statutes and that are in effect on the effective
7date of this paragraph remain in effect until their specified expiration dates or until
8modified or rescinded by the office.
AB989,59,149 (h) Pending matters. Any matter pending with the department on the effective
10date of this paragraph that is primarily related to alcohol beverages regulation and
11enforcement under chapter 125 of the statutes, as determined by the secretary of
12administration, is transferred to the office. All materials submitted to or actions
13taken by the department with respect to the pending matters are considered as
14having been submitted to or taken by the office.
AB989,59,1715 (i) Fees. All fees established by the department related to permits issued under
16chapter 125 of the statutes that are in effect on the day before the effective date of
17this paragraph shall remain in effect until modified or rescinded by the office.
AB989,59,2118 (j) Secretary of administration to resolve transition disagreements. In the case
19of disagreement between the department and the office with respect to any matter
20specified in this subsection, the secretary of administration shall determine the
21matter and shall develop a plan for an orderly transfer.
AB989,59,2522 (2) Position authorizations. In addition to positions transferred under
23subsection (1) (e), there is authorized for the office of alcohol beverages enforcement
241.0 FTE PR director position and 6.0 FTE PR special agent positions, to be funded
25from the appropriation account under section 20.566 (9) (g) of the statutes.
AB989,60,4
1(3) Transition; permit issuer. On the effective date of this subsection, any
2permit issued by the department of revenue under chapter 125 of the statutes prior
3to the effective date of this subsection shall be considered to have been issued by the
4office of alcohol beverages enforcement.
AB989,176 5Section 176. Fiscal changes.
AB989,60,66 (1) Transfer of alcohol beverages regulation and enforcement functions.
AB989,60,107 (a) On the effective date of this paragraph, the unencumbered balance in the
8appropriation account under section 20.566 (1) (hd), 2015 stats., immediately before
9the effective date of this paragraph, is transferred to the appropriation account
10under section 20.566 (9) (g) of the statutes.
AB989,60,1511 (b) In the schedule under section 20.005 (3) of the statutes for the appropriation
12to the department of revenue under section 20.566 (1) (ha) of the statutes, the dollar
13amount for fiscal year 2018-19 is decreased by $500,000 to adjust funding to reflect
14the transfer of alcohol beverages enforcement functions to the office of alcohol
15beverages enforcement.
AB989,177 16Section 177. Effective date.
AB989,60,1717 (1) This act takes effect on July 1, 2018.
AB989,60,1818 (End)
Loading...
Loading...