a. Tax 7.11
Repeal sec. Tax 7.11. This rule describes the conditions and provisions for refunds of excise tax paid on beer sold to the armed forces. Specifically, the rule describes copies of invoices and affidavits that must be signed, retained by the armed forces, or filed with the department. These procedures are outdated as all refund claims are electronically filed and electronic records are kept by the department. Existing procedures are described in the instructions to Form BT-612, Refund Claim of Tax on Fermented Malt Beverages Sold to the Armed Forces of the United States, available on the department's website. Existing authority and requirements are as follows:
- Section 139.10 (1), Stats., provides authority for the refund - Section Tax 7.01 describes recordkeeping requirements. b. Tax 8.63 (7)
Repeal sec. Tax 8.63 (7). This rule provides that the department shall post the name of liquor wholesale permittees on the internet, along with certain other information. The rule does not reflect current law or is otherwise duplicative of current law.
Current law, sec. 139.11 (4) (b) 2., Stats., requires the department to publish more detailed information about the permittee on the internet, and to update the internet listing more frequently. Keeping sec. Tax 8.63 (7) in the Administrative Code is redundant because an update to the rule would duplicate the statute.
Summary of, and comparison with, existing or proposed federal regulation: There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
Comparison with rules in adjacent states: The department is not aware of a similar rule in an adjacent state.
Summary of factual data and analytical methodologies: No data analysis was used to make decisions about or to draft this proposed rule order.
Analysis and supporting documents used to determine effect on small business: This rule order makes changes that are consistent with current law and administration. It makes no policy or other changes having an effect on small business.
Anticipated costs incurred by private sector: This proposed rule does not have a fiscal effect on the private sector, as no changes to existing policies are being made.
Effect on small business: This proposed rule does not affect small business, as no changes to existing policies are being made.
Agency contact person: Please contact Jen Olson at (608) 266-8253 or jennifer.olson@wisconsin.gov, if you have any questions regarding this proposed rule. Place where comments are to be submitted and deadline for submission: Comments may be submitted to the contact person shown below no later than the date on which the public hearing on this proposed rule is conducted. Information as to the place, date, and time of the public hearing will be published in the Wisconsin Administrative Register.
Jen Olson
Department of Revenue
Mail Stop 6-40
2135 Rimrock Road
P.O. Box 8933
Madison, WI 53708-8933
SECTION 1. Tax 7.11 is repealed.
SECTION 2. Tax 8.63 (7) is repealed.
SECTION 3. Effective date; general. This rule shall take effect on the first day of the month following publication in the Wisconsin Administrative Register as provided in s. 227.22 (2) (intro.), Stats.
