1997 WISCONSIN ACT 136
An Act to amend 139.03 (2n); and to create 139.01 (2m) of the statutes; relating to: the rate for the tax on cider.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
136,1
Section 1
. 139.01 (2m) of the statutes is created to read:
139.01 (2m) “Cider" means any alcoholic beverage that is obtained from the alcoholic fermentation of the juice of apples and that contains not less than 0.5% alcohol by volume and not more than 7.0 % alcohol by volume. “Cider" includes, but is not limited to, flavored, sparkling and carbonated cider.
136,2
Section 2
. 139.03 (2n) of the statutes is amended to read:
139.03 (2n) The rate of that tax is 6.605 cents per liter on wine other than cider containing 14% or less of alcohol by volume, 1.71 cents per liter on cider and 11.89 cents per liter on wine containing more than 14% of alcohol by volume but not in excess of 21% of alcohol by volume.
136,3
Section 3
.
Effective date.
(1) This act takes effect on the first day of the 2nd month beginning after publication.