SB40-CSA1,1157,1715
(b) 1. A manufacturer or rectifier may provide taste samples under par. (a)
16through an individual representing the manufacturer or rectifier if all of the
17following apply:
SB40-CSA1,1157,1818
a. The individual is hired by the manufacturer or rectifier.
SB40-CSA1,1157,1919
b. The individual is not employed by, or an agent of, a wholesaler.
SB40-CSA1,1157,2120
2. All provisions of par. (a) that apply to a manufacturer or rectifier apply
21equally to any individual representing a manufacturer or rectifier.
SB40-CSA1,1158,223
134.43
(3m) Subsections (2) (b), (2m) and (3) do not apply to information
24regarding the name, address or employer of or financial information related to a
25subscriber or member of a subscriber's household that is requested under s. 49.22
1(2m) by the department of
workforce development children and families or a county
2child support agency under s. 59.53 (5).
SB40-CSA1,1158,94
138.052
(5) (am) 2. b. Within 5 days after the date on which the determination
5is made, the division of banking shall calculate the average, rounded to the nearest
6one-hundredth of a percent, of the rates determined by the division of banking and
7the office of credit unions and report that interest rate to the
revisor of statutes 8legislative reference bureau within 5 days after the date on which the determination
9is made.
SB40-CSA1, s. 2768r
10Section 2768r. 138.052 (5) (am) 2. c. of the statutes is amended to read:
SB40-CSA1,1158,1611
138.052
(5) (am) 2. c. The
revisor of statutes legislative reference bureau shall
12publish the average rate in the next publication of the Wisconsin administrative
13register. The published interest rate shall take effect on the first day of the first
14month following its publication and shall be the interest rate used to calculate
15interest on escrow accounts that are subject to this subdivision until the next year's
16interest rate is published under this subd. 2. c.
SB40-CSA1, s. 2769
17Section
2769. 138.09 (1m) (b) 2. b. of the statutes is amended to read:
SB40-CSA1,1158,2018
138.09
(1m) (b) 2. b. The division may disclose information under subd. 1. a.
19to the department of
workforce development children and families in accordance
20with a memorandum of understanding under s. 49.857.
SB40-CSA1,1159,222
138.09
(1m) (c) 1. If an applicant who is an individual does not have a social
23security number, the applicant, as a condition of applying for or applying to renew
24a license, shall submit a statement made or subscribed under oath or affirmation to
25the division that the applicant does not have a social security number. The form of
1the statement shall be prescribed by the department of
workforce development 2children and families.
SB40-CSA1,1159,74
138.09
(3) (am) 3. The applicant fails to comply, after appropriate notice, with
5a subpoena or warrant issued by the department of
workforce development children
6and families or a county child support agency under s. 59.53 (5) and related to
7paternity or child support proceedings.
SB40-CSA1,1159,209
138.09
(4) (b) The division shall restrict or suspend a license under this section
10if, in the case of a licensee who is an individual, the licensee fails to comply, after
11appropriate notice, with a subpoena or warrant issued by the department of
12workforce development children and families or a county child support agency under
13s. 59.53 (5) and related to paternity or child support proceedings or is delinquent in
14making court-ordered payments of child or family support, maintenance, birth
15expenses, medical expenses or other expenses related to the support of a child or
16former spouse, as provided in a memorandum of understanding entered into under
17s. 49.857. A licensee whose license is restricted or suspended under this paragraph
18is entitled to a notice and hearing only as provided in a memorandum of
19understanding entered into under s. 49.857 and is not entitled to a hearing under
20par. (a).
SB40-CSA1, s. 2773
21Section
2773. 138.12 (3) (d) 2. b. of the statutes is amended to read:
SB40-CSA1,1159,2422
138.12
(3) (d) 2. b. The division may disclose information under subd. 1. a. to
23the department of
workforce development children and families in accordance with
24a memorandum of understanding under s. 49.857.
SB40-CSA1,1160,6
1138.12
(3) (e) 1. If an applicant who is an individual does not have a social
2security number, the applicant, as a condition of applying for or applying to renew
3a license under this section, shall submit a statement made or subscribed under oath
4or affirmation to the division that the applicant does not have a social security
5number. The form of the statement shall be prescribed by the department of
6workforce development children and families.
SB40-CSA1,1160,158
138.12
(4) (b) 6. If an individual, has not failed to comply, after appropriate
9notice, with a subpoena or warrant issued by the department of
workforce
10development children and families or a county child support agency under s. 59.53
11(5) and related to paternity or child support proceedings and is not delinquent in
12making court-ordered payments of child or family support, maintenance, birth
13expenses, medical expenses or other expenses related to the support of a child or
14former spouse, as provided in a memorandum of understanding entered into under
15s. 49.857.
SB40-CSA1, s. 2776
16Section
2776. 138.12 (5) (am) 1. c. of the statutes is amended to read:
SB40-CSA1,1161,217
138.12
(5) (am) 1. c. In the case of a licensee who is an individual, the applicant
18fails to comply, after appropriate notice, with a subpoena or warrant that is issued
19by the department of
workforce development children and families or a county child
20support agency under s. 59.53 (5) and that is related to paternity or child support
21proceedings or the applicant is delinquent in making court-ordered payments of
22child or family support, maintenance, birth expenses, medical expenses or other
23expenses related to the support of a child or former spouse, as provided in a
24memorandum of understanding entered into under s. 49.857. An applicant whose
1renewal application is denied under this subd. 1. c. is entitled to a notice and hearing
2under s. 49.857 but is not entitled to a hearing under par. (b).
SB40-CSA1,1161,154
138.12
(5) (am) 2. The division shall restrict or suspend the license of any
5insurance premium finance company if the division finds that, in the case of a
6licensee who is an individual, the licensee fails to comply, after appropriate notice,
7with a subpoena or warrant that is issued by the department of
workforce
8development children and families or a county child support agency under s. 59.53
9(5) and that is related to paternity or child support proceedings or the licensee is
10delinquent in making court-ordered payments of child or family support,
11maintenance, birth expenses, medical expenses or other expenses related to the
12support of a child or former spouse, as provided in a memorandum of understanding
13entered into under s. 49.857. A licensee whose license is restricted or suspended
14under this subdivision is entitled to a notice and hearing under s. 49.857 but is not
15entitled to a hearing under par. (b).
SB40-CSA1,1161,1817
139.01
(1) "Bottler" means any person other than a brewer
or brewpub who
18places fermented malt beverages in bottles or similar containers.
SB40-CSA1,1161,21
19(2) "Brewer" means any person who manufactures fermented malt beverages
20for sale or transportation
except that brewer does not include a permittee under s.
21125.295.
SB40-CSA1,1161,2323
139.01
(2c) "Brewpub" means a permittee under s. 125.295.
SB40-CSA1,1161,25
24(2e) "Brewpub premises" means any premises covered by a permit issued
25under s. 125.295.
SB40-CSA1,1162,17
2139.035 Wine shipped directly to individuals in this state. (1) All wine
3shipped directly to an individual located in Wisconsin by a person holding a direct
4wine shipper's permit under s. 125.535 shall be sold with the occupational tax
5imposed under s. 139.03 included in the selling price. As directed by the department,
6the taxes imposed under s. 139.03 shall be paid to, and a quarterly return filed with,
7the department once every quarter. In addition to filing a quarterly liquor tax return,
8each person holding a direct wine shipper's permit under s. 125.535 shall be required
9to file an addendum, on forms furnished by the department, that provides, at
10minimum, the identity, quantity, and price of all wine shipped to individuals in this
11state during the previous quarter, along with the name, address, and birthdate of
12each person who purchased the wine as well as the name of the person of legal
13drinking age who acknowledged delivery of the wine. Working with permittees
14under s. 125.535, the department shall develop forms, in both paper and electronic
15format, for use by such permittees in obtaining this information and complying with
16any other requirement under this state's law in connection with the direct shipment
17of wine.
SB40-CSA1,1162,22
18(2) Any failure of a person holding a direct wine shipper's permit under s.
19125.535 to pay the occupational tax or file the addendum required under sub. (1)
20within 30 days of its due date constitutes grounds for revocation or suspension of the
21permit. The provisions on timely filing under s. 71.80 (18) apply to the tax and
22addendum required under this section.
SB40-CSA1,1163,3
1139.04
(2) Furnishing by a brewer
or brewpub of fermented malt beverages to
2workmen employed in the brewery
or brewpub for consumption on the brewery
3premises
or brewpub premises without charge.
SB40-CSA1,1163,115
139.05
(2) Each brewer
, brewpub, and bottler in this state and each wholesaler
6of malt beverages within this state to whom malt beverages are shipped from outside
7this state shall on or before the fifteenth day of each month file with the secretary
8on forms prescribed by the secretary a verified return containing such information
9as may be required to compute and show the amount of occupational tax payable by
10the brewer,
brewpub, bottler
, or wholesaler or by the shipper for the next preceding
11calendar month on malt beverages.
SB40-CSA1,1163,2113
139.05
(7) (a) If any present or future law or regulation effective in any state
14prohibits a person from shipping into such state a fermented malt beverage produced
15outside thereof except upon condition that the person shipping such fermented malt
16beverage into such state first obtain a license therefor from such state and if such
17license or a renewal thereof may be refused for violation of any law of such state
18relating to fermented malt beverages, it is unlawful to ship into this state or to
19purchase or sell within this state any fermented malt beverage produced in such
20state, unless and until the brewer
or brewpub thereof is the holder of a valid
21subsisting license as provided in this subsection.
SB40-CSA1,1164,823
139.05
(7) (b) Such license shall be issued by the secretary to persons who hold
24a valid certificate issued under s. 73.03 (50). The application for such license shall
25be verified and shall contain an agreement on the part of the brewer
or brewpub that
1the brewer
or brewpub shall observe all laws of this state relating to fermented malt
2beverages, and such other information and statements as the secretary may require.
3Any such brewer
or brewpub who has, directly or indirectly, violated any law of this
4state relating to fermented malt beverages shall not be entitled to such a license. The
5secretary may require the applicant to furnish a bond payable to the state in an
6amount not less than $1,000 nor more than $5,000 conditioned upon the faithful
7compliance by the applicant with the undertakings set forth in the application for the
8license.
SB40-CSA1,1164,2410
139.08
(4) Inspection for enforcement. Duly authorized employees of the
11department of justice and the department of revenue and any sheriff, police officer,
12marshal
, or constable, within their respective jurisdictions, may at all reasonable
13hours enter any licensed premises, and examine the books, papers
, and records of
14any brewer,
brewpub, manufacturer, bottler, rectifier, wholesaler
, or retailer, for the
15purpose of inspecting the same and determining whether the tax and fee imposed by
16ss. 139.01 to 139.25 have been fully paid, and may inspect and examine, according
17to law, any premises where fermented malt beverages or intoxicating liquors are
18manufactured, sold, exposed for sale, possessed
, or stored, for the purpose of
19inspecting the same and determining whether the tax imposed by ss. 139.01 to
20139.25 has been fully paid, and whether ss. 139.01 to 139.25 and ch. 125 are being
21complied with. Any refusal to permit such examination of such premises is sufficient
22grounds under s. 125.12 for revocation or suspension of any license or permit granted
23for the sale of any fermented malt beverages or intoxicating liquors and is punishable
24under s. 139.25 (10).
SB40-CSA1,1165,4
1139.09 Registration. Every brewer,
brewpub, bottler, manufacturer, rectifier,
2wholesaler
, or retailer liable for payment of the occupational tax imposed in ss.
3139.01 to 139.25 shall hold a valid certificate under s. 73.03 (50). The secretary shall
4assign the person a registration number.
SB40-CSA1,1165,136
139.11
(2) Report. Each brewer,
brewpub, bottler, manufacturer, rectifier
, and
7wholesaler shall on or before the 15th day of each calendar month or the dates
8prescribed by the secretary file a verified report of all fermented malt beverages or
9intoxicating liquor manufactured, received, sold, delivered
, or shipped by him or her
10during the preceding calendar month, except that the department may allow
11wholesale, winery
, and out-of-state shipper permittees whose tax liability is less
12than $500 per quarter to file on a quarterly basis. Quarterly reports shall be filed
13on or before the 15th of the next month following the close of the calendar quarter.
SB40-CSA1,1166,2
14(3) Secretary's powers. When the secretary finds that the records kept by any
15brewer,
brewpub, bottler, manufacturer, rectifier, wholesaler
, or retailer are in such
16condition
than that an unusual amount of time is required to determine therefrom
17the amount of tax due, the secretary may give notice of such fact to such person and
18may require the records to be kept in such form as the secretary prescribes. If such
19requirements are not complied with within 30 days after the date of the notice, the
20brewer,
brewpub, bottler, manufacturer, rectifier, wholesaler
, or retailer shall pay
21the expenses reasonably attributable to the determination of tax at the rate of $30
22per day for each auditor. The secretary shall render a bill therefor by registered mail
23to the person charged with payment at the conclusion of the audit, which bill shall
24constitute notice of assessment and demand of payment thereof. The brewer,
25brewpub, bottler, manufacturer, rectifier, wholesaler
, or retailer shall, within 10
1days after the mailing of the bill, pay its amount, and such payment shall be credited
2to the appropriation made in s. 20.566 (1) (a).
SB40-CSA1,1166,44
139.11
(4) (title)
Confidentiality
and publications.
SB40-CSA1, s. 2780e
5Section 2780e. 139.11 (4) of the statutes is renumbered 139.11 (4) (a) and
6amended to read:
SB40-CSA1,1166,147
139.11
(4) (a) Sections 71.78 (1) and (4) to (9) and 71.83 (2) (a) 3., relating to
8confidentiality of income, franchise and gift tax returns, apply to any information
9obtained from any person on a fermented malt beverage
or intoxicating liquor tax
10return, report, schedule, exhibit or other document or from an audit report relating
11to any of those documents, except that the department of revenue shall publish
12brewery production and sales statistics
and shall publish or permit the publication
13of statistics on the total number of gallons of the types and brands of intoxicating
14liquor sold in this state.
SB40-CSA1, s. 2780em
15Section 2780em. 139.11 (4) (a) of the statutes, as affected by 2007 Wisconsin
16Act .... (this act), is amended to read:
SB40-CSA1,1166,2217
139.11
(4) (a) Sections 71.78 (1) and (4) to (9) and 71.83 (2) (a) 3., relating to
18confidentiality of income, franchise and gift tax returns, apply to any information
19obtained from any person on a fermented malt beverage tax return, report, schedule,
20exhibit or other document or from an audit report relating to any of those documents,
21except that the department of revenue shall publish
brewery brewer and brewpub 22production and sales statistics.
SB40-CSA1,1167,424
139.11
(4) (b) Sections 71.78 (1) and (4) to (9) and 71.83 (2) (a) 3., relating to
25confidentiality of income, franchise and gift tax returns, do not apply to any
1information obtained from any person on an intoxicating liquor tax return, report,
2schedule, exhibit or other document or from an audit report relating to any of those
3documents. With the information provided to the department by any person, the
4department of revenue shall publish at least once each month:
SB40-CSA1,1167,65
1. Statistics on the total number of gallons of the types and brands of
6intoxicating liquor sold in this state.
SB40-CSA1,1167,137
2. A current and regularly updated list, made available on paper and on the
8department's Internet Web site, of permit holders that minimally includes detailed
9information on the name, address, contact person, and date of permit issuance for
10every manufacturer's and rectifier's permit issued under s. 125.52, winery permit
11issued under s. 125.53, direct wine shipper's permit issued under s. 125.535,
12wholesaler's permit issued under s. 125.54, and out-of-state shipper's permit issued
13under s. 125.58.
SB40-CSA1,1167,1614
3. A report summarizing the identity, quantity, and price of all products sold
15under each winery permit issued under s. 125.53 and each direct wine shipper's
16permit issued under s. 125.535.
SB40-CSA1,1167,1817
4. A report summarizing the sales quantity and product data available for all
18products sold under each wholesaler's permit issued under s. 125.54.
SB40-CSA1,1167,2320
139.18
(1) The possession of any fermented malt beverages on any licensed
21premises, other than upon the premises of a brewer
, brewpub, or bottler, shall be
22deemed prima facie evidence that such products are kept with intent to sell and that
23such products are subject to the tax herein imposed.
SB40-CSA1,1168,11
1139.22 Confiscation. If a duly authorized employee of the department of
2revenue or the department of justice or any sheriff, police officer, marshal
, or
3constable, within his or her respective jurisdiction, discovers any fermented malt
4beverages upon any premises other than the premises of a brewer
, brewpub, or
5bottler, or any intoxicating liquor upon any premises other than the premises of a
6manufacturer, rectifier, winery
, or wholesaler, and upon which the tax has not been
7paid or which was possessed, kept, stored, manufactured, sold, distributed
, or
8transported in violation of ss. 139.01 to 139.25 and ch. 125, the employee or any such
9officer may immediately seize the fermented malt beverages or intoxicating liquors.
10Any such fermented malt beverages or intoxicating liquors so seized shall be held by
11the department of revenue and disposed of under s. 125.14 (2) (e).
SB40-CSA1,1168,1413
139.31
(1) (a) On cigarettes weighing not more than 3 pounds per thousand,
1438.5 88.5 mills on each cigarette.
SB40-CSA1,1168,1716
139.31
(1) (b) On cigarettes weighing more than 3 pounds per thousand,
77 177 17mills on each cigarette.
SB40-CSA1,1169,319
139.315
(1) Inventory tax imposed. On the effective date of any increase in the
20sum of the rates under s. 139.31 (1) (a) and (c) or in the sum of the rates under s.
21139.31 (1) (b) and (d), an inventory tax is imposed upon cigarettes held in inventory
22for sale or resale on which the cigarette tax has been paid at the prior rate and upon
23unaffixed stamps in the possession of distributors. Any person who is in possession
24of any such cigarettes or unaffixed stamps shall pay the tax imposed under this
25section. Any person liable for this tax shall determine the number of cigarettes and
1unaffixed stamps in the person's possession on the effective date of the increase, and
2by the
15th 30th day after the effective date of the increase the person shall file a
3return and shall by that date pay the tax due.
SB40-CSA1,1169,75
139.32
(5) Manufacturers, bonded direct marketers, and distributors who are
6authorized by the department to purchase tax stamps shall receive a discount of
1.6% 70.7 percent of the tax paid on stamp purchases.
SB40-CSA1,1169,109
139.75
(5d) "Moist snuff" means any finely cut, ground, or powdered smokeless
10tobacco that is intended to be placed or dipped in the mouth.
SB40-CSA1,1169,1912
139.75
(12) "Tobacco products" means cigars; cheroots; stogies; periques;
13granulated, plug cut, crimp cut, ready-rubbed and other smoking tobacco; snuff
,
14including moist snuff; snuff flour; cavendish; plug and twist tobacco; fine cut and
15other chewing tobaccos; shorts; refuse scraps, clippings, cuttings and sweepings of
16tobacco and other kinds and forms of tobacco prepared in such manner as to be
17suitable for chewing or smoking in a pipe or otherwise, or both for chewing and
18smoking; but "tobacco products" does not include cigarettes, as defined under s.
19139.30 (1m).
SB40-CSA1,1170,1521
139.76
(1) An excise tax is imposed upon the sale, offering or exposing for sale,
22possession with intent to sell or removal for consumption or sale or other disposition
23for any purpose of tobacco products by any person engaged as a distributor of them
24at the rate
, for tobacco products, not including moist snuff, of
25% 50 percent of the
25manufacturer's established list price to distributors without diminution by volume
1or other discounts on domestic products
and, for moist snuff, at the rate of $1.31 per
2ounce, and at a proportionate rate for any other quantity or fractional part thereof,
3of the moist snuff's net weight, as listed by the manufacturer. The tax imposed under
4this subsection on cigars shall not exceed an amount equal to 50 cents for each cigar.
5On products imported from another country
, not including moist snuff, the rate of tax
6is
25% 50 percent of the amount obtained by adding the manufacturer's list price to
7the federal tax, duties and transportation costs to the United States. The tax
8attaches at the time the tobacco products are received by the distributor in this state.
9The tax shall be passed on to the ultimate consumer of the tobacco products. All
10tobacco products received in this state for sale or distribution within this state,
11except tobacco products actually sold as provided in sub. (2), shall be subject to such
12tax.
The weight-based tax imposed under this subsection on moist snuff does not
13apply to moist snuff that is the inventory of a distributor on the effective date of this
14subsection .... [revisor inserts date], and for which the tax levied under this
15subsection, 2005, stats., has been paid.
SB40-CSA1,1170,2517
139.78
(1) A tax is imposed upon the use or storage by consumers of tobacco
18products in this state at the rate
, for tobacco products, not including moist snuff, of
1925% 50 percent of the cost of the tobacco products
and, for moist snuff, at the rate of
20$1.31 per ounce, and at a proportionate rate for any other quantity or fractional part
21thereof, of the moist snuff's net weight, as listed by the manufacturer. The tax
22imposed under this subsection on cigars shall not exceed an amount equal to 50 cents
23for each cigar. The tax does not apply if the tax imposed by s. 139.76 (1) on the tobacco
24products has been paid or if the tobacco products are exempt from the tobacco
25products tax under s. 139.76 (2).
SB40-CSA1,1171,2
2146.19 (title)
Cooperative American Indian health projects.
SB40-CSA1,1171,54
146.19
(1) (c) "Tribal agency" means an agency
of the governing body of created
5by a tribe.