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Tax 8.31 Note Note: This section interprets s. 139.04 (5), Stats.
Tax 8.31 History History: 1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75; am. (1), Register, July, 1990, No. 415, eff. 8-1-90.
Tax 8.35 Tax 8.35 Interstate shipments.
Tax 8.35(1) (1) Shipments of intoxicating liquor shall be delivered to the consignee by the carrier thereof within a period of 5 days after arrival at point of destination. If such merchandise is not delivered within such 5 day period, the consignor shall be notified by the carrier thereof and the merchandise shall be returned to the consignor.
Tax 8.35(2) (2) A common carrier in this state which has in its possession intoxicating liquor which the consignee and consignor refuse to accept shall notify the Wisconsin department of revenue of the possession of such merchandise. Permission for disposal shall be granted upon proper application.
Tax 8.35 Note Note: This section interprets ss. 125.58 (1) and 125.68 (10), Stats.
Tax 8.35 History History: 1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75; am. (5), Register, December, 1977, No. 264, eff. 1-1-78; r. (1), (2) and (3), renum. (4) and (5) to be (1) and (2), Register, June, 1983, No. 330, eff. 7-1-83; correction in (1) made under s. 13.93 (2m) (b) 5., Stats., Register, October, 1995, No. 478.
Tax 8.41 Tax 8.41 Size of containers.
Tax 8.41(1)(1) No manufacturer, rectifier, wholesaler, retailer or other person licensed for the sale of intoxicating liquor shall possess intoxicating liquor, not including wine, in a container of more than 1.75 liter (59.1752 fluid ounce) capacity, except alcohol intended for industrial, medicinal, scientific or mechanical purposes.
Tax 8.41(2) (2) Manufacturers and rectifiers may have in their possession intoxicating liquor in containers greater than 1.75 liters in size for purposes of manufacturing or rectifying or for sale to other manufacturers or rectifiers in Wisconsin or in interstate commerce.
Tax 8.41 Note Note: This section interprets s. 125.03 (2), Stats.
Tax 8.41 History History: 1-2-56; am. Register, December, 1971, No. 192, eff. 1-1-72; am. Register, June, 1977, No. 258, eff. 7-31-77.
Tax 8.43 Tax 8.43 Empty containers.
Tax 8.43(1)(1) Any person possessing a bottle of intoxicating liquor, excluding wine, shall, as soon as such bottle is emptied, scratch, deface or mutilate any label attached thereto in such a manner that the label cannot be used. The requirement that labels be defaced shall not apply to ceramic commemorative bottles and other uniquely designed decanters.
Tax 8.43(2) (2) No person shall fill, or cause to be filled, any bottle which has previously been used for intoxicating liquors, not including wine. Such bottles, except ceramic commemorative bottles and other uniquely designed decanters and bottles retained for delivery or collection for recycling through a process which will result in rendering them unusable as bottles, shall be broken and destroyed immediately upon being emptied of their original contents.
Tax 8.43(3) (3) Empty liquor bottles retained for recycling purposes shall have all labels scratched, defaced or mutilated, and shall be stored in containers marked "For recycling only" and shall be removed from the premises within 10 days.
Tax 8.43 Note Note: This section interprets s. 125.68 (8), Stats.
Tax 8.43 History History: 1-2-56; am. (1) and (2), r. (3), Register, October, 1974; No. 226, eff. 11-1-74; cr. (3), am. (1) and (2), Register, June, 1983, No. 330, eff. 7-1-83; am. (1) and (3), Register, July, 1990, No. 415, eff. 8-1-90.
Tax 8.52 Tax 8.52 Label requirements.
Tax 8.52(1)(1) No person, firm or corporation shall sell intoxicating liquor within the state of Wisconsin unless the container thereof shall bear a clear and legible label setting forth the name and address of the manufacturer and the kind of liquor contained therein.
Tax 8.52(2)(a)(a) Intoxicating liquor sold within this state shall be labeled in conformance with the labeling requirements under the federal alcohol administration act now in effect or as subsequently amended.
Tax 8.52(2)(b) (b) Either the words "Bottled By" and the name of the bottler and the place where bottled or the words "Bottled For" and the name of the wholesaler or retailer for whom such intoxicating liquors or wines were bottled must be stated on the container.
Tax 8.52 Note Note: This section interprets s. 125.68 (9), Stats.
Tax 8.52 History History: 1-2-56; am. (2) (a) and r. (3), Register, December, 1977, No. 264, eff. 1-1-78.
Tax 8.61 Tax 8.61 Processing of permits by department.
Tax 8.61(1)(1) The department of revenue shall review and make a determination on an application for a permit required by this section within 15 business days from the day the application is received by the department. For this purpose, a determination is made on the day whichever of the following events occurs first:
Tax 8.61(1)(a) (a) The approved permit is mailed by the department to the applicant, or
Tax 8.61(1)(b) (b) The department mails notification to the applicant that the application for a permit is incomplete, incorrect or more information is needed. The 15-day period shall reapply from the day all information necessary to make a determination, including payment of a required fee, is received by the department, or
Tax 8.61(1)(c) (c) A notification of denial of the application with explanation for the denial is mailed by the department to the applicant.
Tax 8.61 Note Note: This section interprets ss. 125.51 (7) and 125.58, Stats.
Tax 8.61 History History: 1-2-56; cr. (3), Register, August, 1985, No. 356, eff. 9-1-85; r. (1) and (2), renum. (3) to be (1) and am. (intro), (a) and (b), Register, July, 1990, No. 415, eff. 8-1-90.
Tax 8.63 Tax 8.63 Liquor wholesaler warehouse facilities.
Tax 8.63(1)(1)Minimum requirements for warehouse facilities. The premises described in a permit issued under s. 125.54, Stats., shall be a minimum of 1,000 square feet of floor space and shall be located in a free-standing building that is not part of or connected to a premises covered by a retail license or permit issued under s. 125.51, Stats.
Tax 8.63(1m) (1m)Exception to minimum requirements. The secretary of revenue may waive the requirement that a premises described in a permit issued under s. 125.54, Stats., be a minimum of 1,000 square feet of floor space when the secretary determines the waiver fair and equitable, if the applicant or permittee does both of the following:
Tax 8.63(1m)(a) (a) Submits a written request for a waiver along with the application for issuance or renewal of a permit.
Tax 8.63(1m)(b) (b) Clearly indicates how the requirements described in sub. (1) and s. 125.54 (7), Stats., other than the requirement that the premises described in the permit be a minimum of 1,000 square feet of floor space, will be or have been met.
Tax 8.63(2) (2)Purchases by a wholesaler. Every permittee under s. 125.54, Stats., shall retain invoices covering all purchases of intoxicating liquor stored at the premises described in the permit for a period of 2 years from the date of the invoice. Such invoices shall be retained on the premises described in the permit and shall be open to inspection at all reasonable times by any representative of the department.
Tax 8.63(3) (3)Inventory records. Every permittee under s. 125.54, Stats., shall complete a written inventory listing the entire stock of intoxicating liquor stored at the premises described in the permit as of the close of business on the last day of every month. A copy of the inventory listing shall be retained on the premises described in the permit for 2 years from the date the inventory is completed and shall be open to inspection at all reasonable times by any representative of the department.
Tax 8.63(4) (4)Inspections of warehouse facilities. Before issuing a permit under s. 125.54, Stats., the department shall conduct a site inspection of the premises described in the permit application to determine if such premises meets the minimum requirements described in sub. (1). The department shall also conduct periodic site inspections of premises described in permits issued under s. 125.54, Stats. Site inspections shall be conducted by department personnel generally familiar with activities of intoxicating liquor wholesalers.
Tax 8.63(5) (5)Background investigations of applicants. Before issuing a permit under s. 125.54, Stats., the department shall conduct a background investigation to determine that the applicant is qualified to hold the permit. The background investigation shall be limited to obtaining information that is necessary to enable the department to verify that the applicant meets the eligibility requirements described in s. 125.54 (2), Stats.
Tax 8.63(6) (6)Processing of permits by the department. All applications for issuance or renewal of permits under s. 125.54, Stats., shall be processed by department personnel generally familiar with activities of intoxicating liquor wholesalers. The issuance and renewal of permits shall be done in coordination with the enforcement of the requirements of s. 125.54 (7), Stats., including the inspections under sub. (4) and the background investigations under sub. (5).
Tax 8.63(7) (7)Internet posting of permittee information. The department shall prepare and maintain a list of all permittees under s. 125.54, Stats., and shall post the names of permittees from this list on the Internet at a site that is created and maintained by the department. The Internet site shall list the name of each permittee and the total square feet of floor space of the premises described in the permit. The department shall update the Internet site on a quarterly basis.
Tax 8.63 Note Note: This section interprets s. 125.54 (7), Stats.
Tax 8.63 Note Note: Section 125.54 (7), Stats., was created by 2005 Wis. Act 25, effective July 27, 2005.
Tax 8.63 History History: CR 06-030: cr. Register September 2006 No. 609, eff. 10-1-06; emerg. am. (1), cr. (1m) and (7), eff. 10-29-07; CR 07-109: am. (1), cr. (1m) and (7) Register May 2008 No. 629, eff. 6-1-08.
Tax 8.66 Tax 8.66 Merchandise on collateral. No manufacturer, rectifier or wholesaler shall place untaxed intoxicating liquor as collateral or security to a loan unless the untaxed liquor used for this purpose is placed in a licensed alcohol beverage warehouse.
Tax 8.66 Note Note: This section interprets s. 139.06 (1), Stats.
Tax 8.66 History History: 1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75; am. Register, June, 1983, No. 330, eff. 7-1-83; am. Register, July, 1990, No. 415, eff. 8-1-90.
Tax 8.76 Tax 8.76 Salesperson.
Tax 8.76(1)(1) Any salesperson soliciting orders or selling for future delivery for a person, firm or corporation having a permit to operate in the state of Wisconsin shall have, at all times within the salesperson's possession, a salesperson's permit issued by the secretary of revenue.
Tax 8.76(2) (2) No Wisconsin manufacturer, rectifier, wholesaler or winery shall purchase or order intoxicating liquor except from a salesperson who is duly registered by the secretary of revenue.
Tax 8.76(3) (3) Samples of intoxicating liquor carried by salespersons shall be Wisconsin tax paid merchandise.
Tax 8.76(4) (4) A salesperson's permit authorizes the soliciting of orders of selling for future delivery at wholesale. Retail sales are prohibited.
Tax 8.76 Note Note: This section interprets ss. 139.06 (1) and 125.65 (1) and (7), Stats.
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.
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