SB485, s. 36 4Section 36. 125.69 (1) (c) (intro.) of the statutes is renumbered 125.69 (1) (c)
5and amended to read:
SB485,21,136 125.69 (1) (c) No manufacturer, rectifier, winery, or out-of-state shipper
7permittee,
whether located within or without this state, may hold any direct or
8indirect interest in any wholesale permit or establishment, except as provided in s.
9125.53, and except that a manufacturer that is also a brewer may hold a permit
10issued under s. 125.54 for the wholesale sale of wine only. This paragraph does not
11prohibit any of the following persons from obtaining a permit under s. 125.65:
.
12Except as provided in s. 125.53, no retail licensee may hold any direct or indirect
13interest in any manufacturer, rectifier, winery, or out-of-state shipper permittee.
SB485, s. 37 14Section 37. 125.69 (1) (c) 1. to 3. of the statutes are repealed.
SB485, s. 38 15Section 38. 125.69 (4) (c) of the statutes is repealed.
SB485, s. 39 16Section 39. 125.69 (6) (a) of the statutes is amended to read:
SB485,21,2017 125.69 (6) (a) No campus or retail licensee or permittee may purchase
18intoxicating liquor from, or possess intoxicating liquor purchased from, any person
19other than a manufacturer, rectifier or wholesaler holding a permit under this
20chapter for the sale of intoxicating liquor.
SB485, s. 40 21Section 40. 139.03 (6) of the statutes is created to read:
SB485,21,2522 139.03 (6) A winery that receives intoxicating liquor under s. 125.58 (1) is not
23liable for paying the taxes imposed under this subchapter on the receipt of such
24intoxicating liquor, if the intoxicating liquor is mixed or blended to produce wine for
25resale.
SB485, s. 41
1Section 41. 139.035 of the statutes is repealed and recreated to read:
SB485,22,18 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 on or before the 15th day of the next month
8following the close of the calendar quarter. In addition to filing a quarterly liquor tax
9return, each person holding a direct wine shipper's permit under s. 125.535 shall be
10required to file an addendum, on forms furnished by the department, that provides,
11at minimum, the identity, quantity, and price of all wine shipped to individuals in this
12state during the previous quarter, along with the name, address, and birthdate of
13each person who purchased the wine as well as the name of the person of legal
14drinking age who acknowledged delivery of the wine. Working with permittees
15under s. 125.535, the department shall develop forms, in both paper and electronic
16format, for use by such permittees in obtaining this information and complying with
17any other requirement under this state's law in connection with the direct shipment
18of wine.
SB485,22,23 19(2) Any failure of a person holding a direct wine shipper's permit under s.
20125.535 to pay the occupational tax or file the addendum required under sub. (1)
21within 30 days of its due date constitutes grounds for revocation or suspension of the
22permit. The provisions on timely filing under s. 71.80 (18) apply to the tax and
23addendum required under this section.
SB485,23,3
1(3) No wine may be shipped directly to an individual in this state by a person
2holding a direct wine shipper's permit under s. 125.535 unless the tax imposed under
3s. 77.52 or 77.53 is paid on the sale of such wine.
SB485, s. 42 4Section 42. 139.11 (4) (title) of the statutes is amended to read:
SB485,23,55 139.11 (4) (title) Confidentiality and publications.
SB485, s. 43 6Section 43. 139.11 (4) of the statutes is renumbered 139.11 (4) (a) and
7amended to read:
SB485,23,158 139.11 (4) (a) Sections 71.78 (1) and (4) to (9) and 71.83 (2) (a) 3., relating to
9confidentiality of income, franchise and gift tax returns, apply to any information
10obtained from any person on a fermented malt beverage or intoxicating liquor tax
11return, report, schedule, exhibit or other document or from an audit report relating
12to any of those documents, except that the department of revenue shall publish
13brewery production and sales statistics and shall publish or permit the publication
14of statistics on the total number of gallons of the types and brands of intoxicating
15liquor sold in this state
.
SB485, s. 44 16Section 44. 139.11 (4) (b) of the statutes is created to read:
SB485,23,2217 139.11 (4) (b) Sections 71.78 (1) and (4) to (9) and 71.83 (2) (a) 3., relating to
18confidentiality of income, franchise and gift tax returns, do not apply to any
19information obtained from any person on an intoxicating liquor tax return, report,
20schedule, exhibit or other document or from an audit report relating to any of those
21documents. With the information provided to the department by any person, the
22department of revenue shall publish at least once each month:
SB485,23,2423 1. Statistics on the total number of gallons of the types and brands of
24intoxicating liquor sold in this state.
SB485,24,7
12. A current and regularly updated list, made available on paper and on the
2department's Internet Web site, of permit holders that minimally includes detailed
3information on the name, address, contact person, and date of permit issuance for
4every manufacturer's and rectifier's permit issued under s. 125.52, winery permit
5issued under s. 125.53, direct wine shipper's permit issued under s. 125.535,
6wholesaler's permit issued under s. 125.54, and out-of-state shipper's permit issued
7under s. 125.58.
SB485,24,108 3. A report summarizing the identity, quantity, and price of all products sold
9under each winery permit issued under s. 125.53 and each direct wine shipper's
10permit issued under s. 125.535.
SB485,24,1211 4. A report summarizing the sales quantity and product data available for all
12products sold under each wholesaler's permit issued under s. 125.54.
SB485, s. 45 13Section 45. 185.043 of the statutes is renumbered 185.043 (1) and amended
14to read:
SB485,24,1715 185.043 (1) Five Except as provided in sub. (2), 5 or more adults, one of whom
16must be a resident, may form a cooperative by signing, acknowledging and filing
17articles.
SB485, s. 46 18Section 46. 185.043 (2) of the statutes is created to read:
SB485,24,2519 185.043 (2) If the cooperative is formed for purposes of operating as a small
20winery cooperative wholesaler under s. 125.545, 3 or more individuals, at least one
21of whom must be a resident and all of which must be owners of small wineries
22certified by the department of revenue under s. 125.545 (6) (a), may form a
23cooperative by signing, acknowledging, and filing articles. Membership in a
24cooperative formed under this subsection is limited to small wineries certified by the
25department of revenue under s. 125.545 (6) (a).
SB485, s. 47
1Section 47 . Nonstatutory provisions.
SB485,25,82 (1) Position authorization. The authorized FTE positions for the department
3of revenue are increased by 1.0 PR position, to be funded from the appropriation
4under section 20.566 (1) (ha) of the statutes, as affected by this act, for the purpose
5of performing computer, audit, and enforcement services incurred in administering
6the tax under section 139.03 (2m) of the statutes and for enforcing the 3-tier system
7for alcohol beverages production, distribution, and sale under chapter 125 of the
8statutes.
SB485,25,109 (2) Small winery interim certification. (a ) The department of revenue shall,
10upon application, certify under this subsection eligible applicants as small wineries.
SB485,25,1911 (b) Any winery that may seek to become a member of a cooperative wholesaler
12after October 1, 2008, may apply to the department of revenue for certification as a
13small winery. If the winery meets the definition of a small winery under section
14125.545 (1) (d) of the statutes, as created by this act, and satisfies the requirement
15under section 125.545 (2) (a) 3. a. of the statutes, as created by this act, and submits
16any other information that the department determines is necessary to certify that
17the winery is operating as a small winery and will be eligible for membership in a
18cooperative wholesaler after October 1, 2008, the department shall certify the winery
19as a small winery. This certification shall remain valid for one year.
SB485,25,2320 (c) In certifying any winery under paragraph (b), the department of revenue
21shall classify the winery as either a Wisconsin winery or an out-of-state winery, as
22those terms are defined under section 125.545 (1) of the statutes, as created by this
23act.
SB485,26,224 (d) The department of revenue shall refuse to certify under this subsection any
25winery that cannot demonstrate it holds all necessary permits for its operations or

1that the department finds is otherwise not in full compliance with the laws of this
2state.
SB485,26,33 (e) This subsection does not apply after September 30, 2008.
SB485,26,94 (3) Small winery distribution phase-in. Notwithstanding section 125.53 (1)
5of the statutes, as affected by this act, a winery that was issued a permit under
6section 125.53 (1), 2005 stats., prior to the effective date of this subsection is
7authorized to sell at wholesale to other licensees or permittees under chapter 125
8wine manufactured and bottled on the premises covered by the winery permit. This
9subsection does not apply after June 30, 2009.
SB485,26,1310 (4) Rule making. (a ) The department of revenue shall submit in proposed form
11the rules required under section 125.545 (6) (b) of the statutes, as created by this act,
12to the legislative council staff under section 227.15 (1) of the statutes no later than
13July 1, 2008.
SB485,27,214 (b) Using the emergency rules procedure under section 227.24 of the statutes,
15the department of revenue shall promulgate the rules required under section
16125.545 (6) (b) of the statutes, as created by this act, for purposes of implementing
17this act, for the period before the effective date of the rules submitted under
18paragraph (a). The department of revenue shall promulgate these emergency rules
19no later than July 1, 2008. Notwithstanding section 227.24 (1) (c) and (2) of the
20statutes, these emergency rules may remain in effect until July 1, 2010, or the date
21on which permanent rules take effect, whichever is sooner. Notwithstanding section
22227.24 (1) (a) and (3) of the statutes, the department of revenue is not required to
23provide evidence that promulgating a rule under this paragraph as an emergency
24rule is necessary for the preservation of the public peace, health, safety, or welfare

1and is not required to provide a finding of emergency for a rule promulgated under
2this paragraph.
SB485, s. 48 3Section 48. Fiscal changes.
SB485,27,74 (1) In the schedule under section 20.005 (3) of the statutes for the appropriation
5to the department of revenue under section 20.566 (1) (ha) of the statutes, as affected
6by the acts of 2007, the dollar amount is increased by $7,700 for fiscal year 2008-09
7to increase funding for the purposes for which the appropriation is made.
SB485, s. 49 8Section 49. Effective dates. This act takes effect on October 1, 2008, except
9as follows:
SB485,27,1010 (1) Section 47 (2 ) of this act takes effect on July 1, 2008.
SB485,27,1111 (2) Section 47 (4 ) of this act takes effect on the day after publication.
SB485,27,1212 (End)
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