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Register August 2013 No. 692
Chapter Tax 8
INTOXICATING LIQUORS
Tax 8.001 Intoxicating liquor report, tax return, and refund claim forms.
Tax 8.01 Tax liability.
Tax 8.02 Inventory records.
Tax 8.03 Wine collectors.
Tax 8.04 Refunds.
Tax 8.05 Small winery cooperative wholesalers.
Tax 8.12 Samples.
Tax 8.21 Purchases by the retailer.
Tax 8.22 Purchases made outside of state.
Tax 8.23 Sales to non-licensees.
Tax 8.31 Sales out of Wisconsin.
Tax 8.35 Interstate shipments.
Tax 8.41 Size of containers.
Tax 8.43 Empty containers.
Tax 8.52 Label requirements.
Tax 8.61 Processing of permits by department.
Tax 8.63 Liquor wholesaler warehouse facilities.
Tax 8.66 Merchandise on collateral.
Tax 8.76 Salesperson.
Tax 8.81 Transfer of retail liquor stocks.
Tax 8.85 Procedure for apportionment of costs of administration of s. 125.69 (4), Stats.
Tax 8.87 Intoxicating liquor tied-house prohibitions.
Tax 8.001 Tax 8.001 Intoxicating liquor report, tax return, and refund claim forms.
Tax 8.001(1)(1)Forms. The department shall provide official forms for filing intoxicating liquor reports, tax returns, and refund claims. Except as approved by the department, reports, tax returns, and refund claims may only be filed using these official forms.
Tax 8.001 Note Note: The official forms for filing intoxicating liquor reports, tax returns, and refund claims are available on the department's web site at http://www.revenue.wi.gov/forms/excise/index-b.html.
Tax 8.001(2) (2)Filing forms.
Tax 8.001(2)(a)(a) Forms filed with the department shall be submitted by one of the following means:
Tax 8.001(2)(a)1. 1. Mailing them to the address specified by the department on the forms or in the instructions.
Tax 8.001(2)(a)2. 2. Delivering them to the department or to the destination that the department prescribes.
Tax 8.001(2)(a)3. 3. Filing them electronically by means prescribed by the department.
Tax 8.001(2)(b) (b) The department may require intoxicating liquor reports, tax returns, and refund claims be filed electronically. The department shall notify a person at least 90 days prior to the due date of the first report or tax return required to be filed electronically of the requirement to file electronically.
Tax 8.001(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 8.001(2)(c)1. 1. Requests the waiver in writing.
Tax 8.001 Note Note: Written requests should be e-mailed to excise@revenue.wi.gov, faxed to (608) 261-7049, or addressed to Wisconsin Department of Revenue, Excise Tax Section — Mail Stop 6-107, PO Box 8900, Madison WI 53708-8900.
Tax 8.001(2)(c)2. 2. Clearly indicates why the requirement causes an undue hardship.
Tax 8.001(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 8.001(2)(d)1. 1. Unusual circumstances that may prevent the person from filing electronically.
Tax 8.001 Note Example: The person does not have access to a computer that is connected to the internet.
Tax 8.001(2)(d)2. 2. Any other factor that the secretary determines is pertinent.
Tax 8.001 Note Note: Section Tax 8.001 interprets s. 139.01 (2r), Stats.
Tax 8.001 History History: CR 10-093: cr. Register November 2010 No. 659, eff. 12-1-10.
Tax 8.01 Tax 8.01 Tax liability.
Tax 8.01(1)(1)Purpose. This section clarifies the tax liability on all sales of intoxicating liquor shipped into Wisconsin, including foreign country imports.
Tax 8.01(2) (2)Imposition. All intoxicating liquor, including wine, shipped to a permittee located in Wisconsin shall be sold with the occupational tax imposed under s. 139.03, Stats., included in the selling price except:
Tax 8.01(2)(a) (a) Shipments in bulk to a rectifier or winery. The tax liability is incurred by the permittee doing the rectifying and bottling of the distilled spirits and wine at the time of the first sale in this state.
Tax 8.01(2)(b) (b) Shipments from a foreign country if the "importer of record" as recorded on U.S. customs document is a Wisconsin wholesaler permittee located in this state. However, if the "importer of record" is the holder of an out-of-state shipper's permit, the tax payment is due from the out-of-state shipper regardless if the shipment is released from U.S. customs bond within or without this state.
Tax 8.01(2)(c) (c) Merchandise which is destined to be shipped outside the state of Wisconsin in interstate commerce and is properly labeled as "interstate merchandise."
Tax 8.01(2)(d) (d) Shipments of merchandise to the following types of permit holders:
Tax 8.01(2)(d)1. 1. Sacramental wine permittee.
Tax 8.01(2)(d)2. 2. Wholesale alcohol permittee, but only if the alcohol shipped is at least 190 proof.
Tax 8.01(2)(d)3. 3. Medicinal alcohol permittee.
Tax 8.01(2)(d)4. 4. Industrial alcohol permittee.
Tax 8.01(2)(d)5. 5. Industrial wine permittee.
Tax 8.01 Note Note: This section interprets s. 139.06 (1) (b), Stats.
Tax 8.01 History History: Cr. Register, July, 1990, No. 415, eff. 8-1-90.
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