139.06(2)(a)(a) The taxes on wine containing not in excess of 21% of alcohol by volume shall be paid to and a monthly return filed with the department on or before the 15th of the month following the month in which tax liability is incurred. Tax liability is incurred by the shipper when wine is shipped into the state. In the case of wine produced or bottled within the state and wine imported directly from a foreign country into the state by a Wisconsin permittee or winery licensee, tax liability is incurred by the permittee or winery licensee at the time of first sale within the state.
139.06(2)(b)
(b) All persons required to file a return and pay intoxicating liquor taxes shall first provide security in the amount, at the time and of the type required by the department of revenue or enter into a surety bond with a corporate surety to secure payment of the tax with bond and surety to be approved by the department. Such bond shall be twice the department's estimate of the taxpayer's maximum monthly tax liability but shall not be less than $1,000 nor more than $100,000. The bonds shall be filed with the department.
139.06(2)(c)
(c) Further to secure the payment of the taxes at the rates under
s. 139.03 (2m) on intoxicating liquor, the department shall require all persons liable for the return and payment of such taxes in either of the 2 previous fiscal years to maintain a deposit of the department's estimate of tax liabilities in an amount equal to 20% of the estimated tax liability for fiscal year 1985-86 or an amount specified by the department. Such deposit payment shall be paid to the department on July 15, 1986, or according to an arrangement specified by the department. This deposit shall be deposited in the general fund. On August 15, 1987, the department shall credit 25% of the deposit against taxes due for the quarter beginning on the first day of the month before the month when the taxes are due or a later quarter. At the end of each succeeding 12-month period the department shall credit 25% of the original deposit until 100% of each deposit has been refunded. If any permittee has an unpaid tax liability at the time that a credit would be allowed the permittee, the department shall not allow the credit until the liability is paid in full.
139.06(3)
(3) In shipping intoxicating liquor in bulk for the purpose of bottling or rectifying to a rectifier located within the state, the manufacturer shall securely affix thereto a label or statement, in such form as is prescribed by the secretary, reciting that the shipment is made for the purpose of bottling or rectifying. Each manufacturer making such shipments shall file an information report with the secretary as the secretary prescribes, showing the dates and quantities of shipments and the name and address of each consignee.
139.06(4)
(4) When intoxicating liquor is stored in an alcohol beverage warehouse for which a permit has been issued under
s. 125.19, by a manufacturer or rectifier holding a permit under
s. 125.52 as a pledge for the loan of money, it is not necessary to affix front labels to the containers until the liquor is sold or removed from the warehouse. When it becomes necessary for a pledgee to sell such intoxicating liquor in good faith pursuant to the terms of the pledge, and not for the purpose of avoiding
ss. 139.01 to
139.25 or
ch. 125, it shall be sold to a manufacturer, rectifier or wholesaler holding a permit under
s. 125.52 for the purpose of affixing front labels. All such sales shall be reported to the secretary by the pledgee.
139.08
139.08
Powers and duties of the secretary of revenue. 139.08(1)(1)
Administration; personnel. The secretary of revenue shall administer
ss. 139.01 to
139.25 and collect and keep a record of all taxes collected.
139.08(2)
(2) Rules. The secretary of revenue shall adopt rules necessary to carry out the secretary's duties under this chapter.
139.08(3)
(3) Police powers. The department of revenue shall enforce and the duly authorized employes of the department shall have all necessary police powers to prevent violations of
s. 134.65, this subchapter and
ch. 125.
139.08(4)
(4) Inspection for enforcement. Duly authorized employes of the department of justice and the department of revenue and any sheriff, police officer, marshal or constable, within their respective jurisdictions, may at all reasonable hours enter any licensed premises, and examine the books, papers and records of any brewer, manufacturer, bottler, rectifier, wholesaler or retailer, for the purpose of inspecting the same and determining whether the tax and fee imposed by
ss. 139.01 to
139.25 have been fully paid, and may inspect and examine, according to law, any premises where fermented malt beverages or intoxicating liquors are manufactured, sold, exposed for sale, possessed or stored, for the purpose of inspecting the same and determining whether the tax imposed by
ss. 139.01 to
139.25 has been fully paid, and whether
ss. 139.01 to
139.25 and
ch. 125 are being complied with. Any refusal to permit such examination of such premises is sufficient grounds under
s. 125.12 for revocation or suspension of any license or permit granted for the sale of any fermented malt beverages or intoxicating liquors and is punishable under
s. 139.25 (10).
139.09
139.09
Registration. Every brewer, bottler, manufacturer, rectifier, wholesaler or retailer liable for payment of the occupational tax imposed in
ss. 139.01 to
139.25 shall apply for a valid certificate under
s. 73.03 (50). The secretary shall assign the person a registration number.
139.09 History
History: 1995 a. 27.
139.092
139.092
Audits; additional assessments; refunds. Sections 71.74 (1),
(2),
(10),
(11),
(13) and
(14),
71.75 (2),
(4) to
(7) and
(10),
71.77 and
71.80 (12) as they apply to the taxes under
ch. 71 apply to the taxes under this subchapter, except that the period during which notice of an additional assessment shall be given begins on the due date of the report under this subchapter.
139.094 History
History: 1985 a. 120;
1991 a. 39.
139.096
139.096
Failure to file. If any taxpayer required to file any return fails to do so within the time prescribed, the taxpayer shall, on the written demand of the department, file the return within 20 days after the mailing of it and at the same time pay the tax due on its basis. If the taxpayer fails within that time to file the return, the department shall prepare the return from its own knowledge and from the information that it obtains and on that basis shall assess a tax, which shall be paid within 10 days after the department has mailed to the taxpayer a written notice of the amount and a demand for its payment. In any action or proceeding in respect to the assessment, the taxpayer shall have the burden of establishing the incorrectness or invalidity of any return or assessment made by the department because of the failure of the taxpayer to make a return.
139.096 History
History: 1985 a. 120.
139.10
139.10
Refunds by state treasurer. 139.10(1)
(1) On the certificate of the secretary, the state treasurer shall refund to any purchaser or any banking institution in Wisconsin the tax paid on intoxicating liquor or on whole cases or full kegs of fermented malt beverages which are spoiled or unfit to drink and the tax paid on fermented malt beverages sold to the U.S. armed forces or the secretary may make allowance of the amount of the tax.
139.10(2)
(2) When the tax has been paid on intoxicating liquor supplied to hospitals for hospital or medicinal purposes, or on alcohol supplied to institutions of learning or museums for nonbeverage purposes, the purchaser shall, upon application to the secretary, be entitled to a refund of the tax.
139.10(3)
(3) The secretary shall prescribe the method of proof and the forms of application for refund or allowance.
139.10 History
History: 1985 a. 120;
1995 a. 225.
139.11
139.11
Records and reports. 139.11(1)(1)
Preservation of records. Every person who manufactures, rectifies, distributes, imports, transports, stores, warehouses or sells intoxicating liquor or fermented malt beverages shall keep complete and accurate records of all such liquor or malt beverages purchased, sold, manufactured, rectified, brewed, fermented, distilled, produced, stored, warehoused, imported or transported within this state. Such records shall be of a kind and in the form prescribed by the secretary and shall be safely preserved to ensure accessibility for inspection by the secretary.
139.11(2)
(2) Report. Each brewer, bottler, manufacturer, rectifier and wholesaler shall on or before the 15th day of each calendar month or the dates prescribed by the secretary make a verified report to the department of revenue of all fermented malt beverages or intoxicating liquor manufactured, received, sold, delivered or shipped by him or her during the preceding calendar month, except that the department may allow wholesale, winery and out-of-state shipper permittees whose tax liability is less than $500 per quarter to file on a quarterly basis. Quarterly reports shall be mailed on or before the 15th of the next month following the close of the calendar quarter. Such report shall be made upon forms furnished by the department of revenue and shall contain the information it deems necessary for the collection and enforcement of the tax.
139.11(2m)
(2m) Timely filing. The provisions on timely filing under
s. 71.80 (18) apply to the tax under this subchapter.
139.11(3)
(3) Secretary's powers. When the secretary finds that the records kept by any brewer, bottler, manufacturer, rectifier, wholesaler or retailer are in such condition than an unusual amount of time is required to determine therefrom the amount of tax due, the secretary may give notice of such fact to such person and may require the records to be kept in such form as the secretary prescribes. If such requirements are not complied with within 30 days after the date of the notice, the brewer, bottler, manufacturer, rectifier, wholesaler or retailer shall pay the expenses reasonably attributable to the determination of tax at the rate of $30 per day for each auditor. The secretary shall render a bill therefor by registered mail to the person charged with payment at the conclusion of the audit, which bill shall constitute notice of assessment and demand of payment thereof. The brewer, bottler, manufacturer, rectifier, wholesaler or retailer shall, within 10 days after the mailing of the bill, pay its amount, and such payment shall be credited to the appropriation made in
s. 20.566 (1) (a).
139.11(4)
(4) Confidentiality. Sections 71.78 (1) and
(4) to
(9) and
71.83 (2) (a) 3., relating to confidentiality of income, franchise and gift tax returns, apply to any information obtained from any person on a fermented malt beverage or intoxicating liquor tax return, report, schedule, exhibit or other document or from an audit report relating to any of those documents, except that the department of revenue shall publish brewery production and sales statistics and shall publish or permit the publication of statistics on the total number of gallons of the types and brands of intoxicating liquor sold in this state.
139.115 History
History: 1991 a. 39.
139.18
139.18
Presumptions from possession. 139.18(1)
(1) The possession of any fermented malt beverages on any licensed premises, other than upon the premises of a brewer or bottler, shall be deemed prima facie evidence that such products are kept with intent to sell and that such products are subject to the tax herein imposed.
139.18(2)
(2) The possession of intoxicating liquor on which a tax has not been paid except upon the premises of a manufacturer, rectifier or wholesaler, or any licensed public warehouse shall be deemed prima facie evidence that such liquor is possessed with the intent to sell it contrary to law.
139.18 History
History: 1985 a. 120.
139.20
139.20
Compulsory testimony. 139.20(1)
(1) Any person may be compelled to testify in regard to any violation of this chapter of which the person may have knowledge, even though such testimony may tend to incriminate the person, upon being granted immunity from prosecution in connection therewith, and upon the giving of such testimony, such person shall not be prosecuted for or because of the violation relative to which the person has testified.
139.20(2)
(2) The immunity provided under
sub. (1) is subject to the restrictions under
s. 972.085.
139.20 History
History: 1989 a. 122,
359.
139.22
139.22
Confiscation. If a duly authorized employe of the department of revenue or the department of justice or any sheriff, police officer, marshal or constable, within his or her respective jurisdiction, discovers any fermented malt beverages upon any premises other than the premises of a brewer or bottler, or any intoxicating liquor upon any premises other than the premises of a manufacturer, rectifier, winery or wholesaler, and upon which the tax has not been paid or which was possessed, kept, stored, manufactured, sold, distributed or transported in violation of
ss. 139.01 to
139.25 and
ch. 125, the employe or any such officer may immediately seize the fermented malt beverages or intoxicating liquors. Any such fermented malt beverages or intoxicating liquors so seized shall be held by the department of revenue and disposed of under
s. 125.14 (2) (e).
139.22 History
History: 1975 c. 39,
199;
1977 c. 29;
1981 c. 79 s.
18.
139.25(1)(1)
Interest and penalties. Unpaid taxes bear interest at the rate of 12% per year from the due date of the return until paid or deposited with the department, and all refunded taxes bear interest at the rate of 9% per year from the due date of the return to the date on which the refund is certified on the refund rolls.
139.25(1m)
(1m) Order of application. All nondelinquent payments of additional amounts owed shall be applied in the following order: penalties, interest, tax principal.
139.25(2)
(2) Delinquent returns. Delinquent beverage tax returns are subject to a $10 late filing fee. Delinquent beverage taxes bear interest at the rate of 1.5% per month until paid. The taxes imposed by this subchapter shall become delinquent if not paid:
139.25(2)(a)
(a) In the case of a timely filed return, no return or a late return, on or before the due date of the return; or
139.25(2)(b)
(b) In the case of a deficiency determination of taxes, within 2 months after the date of demand.
139.25(3)
(3) Incorrect return. If due to neglect an incorrect return is filed, the entire tax finally determined is subject to a penalty of 25% of the tax exclusive of interest or other penalty. A person filing an incorrect return has the burden of proving that the error or errors were due to good cause and not due to neglect.
139.25(4)
(4) Failure to file return. In case of failure to file any return required under
s. 139.05,
139.06 or
139.11 by the due date, unless it is shown that that failure was due to reasonable cause and not due to neglect, there shall be added to the amount required to be shown as tax on that return 5% of the amount of that tax if the failure is for not more than one month, and an additional 5% of the tax for each additional month or fraction thereof during which that failure continues, not exceeding 25% of the tax in the aggregate. For purposes of this subsection, the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the due date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed upon the return.
139.25(5)
(5) False or fraudulent return. If a person fails to file a return when due or files a false or fraudulent return with intent in either case to defeat or evade the tax imposed by this subchapter, a penalty of 50% of the tax shall be added to the tax required to be paid, exclusive of interest and other penalties.
139.25(6)
(6) Furnish data or return. Any person who fails to furnish any return required to be made or who fails to furnish any data required by the department may be fined not more than $500 or imprisoned for not more than 30 days or both.
139.25(7)
(7) Report or return verification. Any person, including an officer of a corporation, who is required to make, render, sign or verify any report or return required by this subchapter and who makes a false or fraudulent report or return or who fails to furnish a report or return when due with the intent, in either case, to defeat or evade the tax imposed by this subchapter may be fined not more than $500 or imprisoned for not more than 30 days or both.
139.25(8)
(8) Assisting false or fraudulent return. No person may aid, abet or assist another in making any false or fraudulent return or false statement in any return required by this subchapter, with intent to defraud the state or evade payment of the tax, or any part thereof, imposed by this subchapter. Anyone who violates this subsection may be fined not more than $500 or imprisoned for not more than 30 days or both.
139.25(9)
(9) Failure to keep records. Failure to comply with
s. 139.11 (1) shall carry a penalty of revocation by the secretary of revenue of the license or permit.
139.25(10)
(10) Miscellaneous. Any person who violates any provision of
ss. 139.01 to
139.22 for which specific penalty is not provided shall be fined not more than $500 nor less than $50, or imprisoned not more than 90 days nor less than 10 days or both, and any license or permit issued to that person shall be subject to revocation. The license or permit of any licensee or permittee convicted of evading payment of the tax on intoxicating liquor, or any attempt to evade payment of such tax, shall be deemed forfeited immediately upon conviction.
139.25(11)
(11) Second offenses. Any person convicted of a 2nd offense under the provisions of
ss. 139.01 to
139.22 shall, in addition to the penalties provided in this section, forfeit all rights conferred upon him or her by any license issued to him or her by any city, village or town, without notice.
139.26
139.26
Prosecutions by attorney general. Upon request by the secretary of revenue, the attorney general may represent this state or assist a district attorney in prosecuting any case arising under this subchapter.
139.26 History
History: 1985 a. 302.
CIGARETTE TAXES
139.30
139.30
Cigarette tax; definitions. In
ss. 139.30 to
139.44, unless the context otherwise requires:
139.30(1)
(1) "Cigarette" means any roll of tobacco wrapped in paper or any substance other than tobacco.
139.30(2)
(2) "Department" means the department of revenue.
139.30(3)
(3) "Distributor" means any person who acquires unstamped cigarettes from the manufacturer thereof, affixes stamps to the packages or other containers, stores them and sells them to other permittees or to retailers for resale or who acquires stamped cigarettes from another permittee for such sales.
139.30(4)
(4) "Enrolled member" means a person whose name appears on the tribal role of an Indian tribe or whose status as an enrolled member of a tribe is recognized by the tribal council of that tribe.
139.30(5)
(5) "Indian tribe" means a federally recognized Indian tribe in this state.
139.30(6)
(6) "Jobber" means any person who acquires stamped cigarettes from manufacturers or distributors, stores them and sells them to retailers for resale.
139.30(7)
(7) "Manufacturer" means any person who manufactures cigarettes for the purpose of sale.
139.30(8)
(8) "Multiple retailer" means any person who acquires stamped cigarettes from manufacturers or permittees, stores them and sells them to consumers through 10 or more retail outlets which he or she owns and operates within or without this state.
139.30(9)
(9) "Reservation" means all land within the boundaries of the Bad River, Forest County Potawatomi, Lac Courte Oreilles, Lac du Flambeau, Menominee, Mole Lake, Oneida, Red Cliff, St. Croix and Stockbridge-Munsee reservations and the Winnebago Indian communities.
139.30(10)
(10) "Retailer" means any person who sells, exposes for sale or possesses with intent to sell to consumers any cigarettes.
139.30(11)
(11) "Secretary" means the secretary of revenue.
139.30(12)
(12) "Sell" or "sale" includes the transfer, gift, barter, trade or exchange or any shift, device, scheme or transaction whereby cigarettes may be obtained and the solicitation of orders for, or the sale for, future delivery of cigarettes.
139.30(13)
(13) "Stamp" means the authorized indicia of cigarette tax payment including water transfer stamps and heat applied stamps.
139.30(14)
(14) "Vending machine" is any mechanical device which automatically dispenses cigarettes upon the deposit therein of specified coins in payment for such cigarettes.
139.30(15)
(15) "Vending machine operator" means a person who acquires stamped cigarettes from manufacturers or permittees, stores them and sells them through the medium of vending machines which he or she owns, operates or services and which are located on premises which are owned or under the control of other persons.
139.30(16)
(16) "Warehouse" means the premises where any person is lawfully engaged in the business of storing cigarettes for profit but shall not include the premises where common carriers store cigarettes which are received by them as common carriers and are in transit in interstate commerce.
139.31
139.31
Tax imposed; exceptions. 139.31(1)
(1) An excise tax is imposed on the sale, offering or exposing for sale, possession with intent to sell or removal for consumption or sale of cigarettes or other disposition for any purpose whatsoever. The tax is imposed at the time and place of the first taxable event occurring in this state. The tax shall be passed on to the ultimate consumer of the cigarettes. All cigarettes received in this state for sale or distribution within this state, except cigarettes actually sold as provided in
sub. (3), shall be subject to such tax. Any person licensed under
ch. 100 and this chapter to have untaxed cigarettes in his or her possession which are lost, stolen, destroyed or which have mysteriously disappeared shall be liable for and shall pay the tax thereon. The tax shall be at the following rates:
139.31(1)(a)
(a) On cigarettes weighing not more than 3 pounds per thousand, 22 mills on each cigarette.
139.31(1)(b)
(b) On cigarettes weighing more than 3 pounds per thousand, 44 mills on each cigarette.
139.31(1)(c)
(c) In addition to the rate under
par. (a), on cigarettes weighing not more than 3 pounds per thousand, on each cigarette 8 mills minus the tax imposed on that cigarette under
26 USC 5701, but not less than zero.
139.31(1)(d)
(d) In addition to the rate under
par. (b), on cigarettes weighing more than 3 pounds per thousand, on each cigarette, 16.8 mills minus the tax imposed on that cigarette under
26 USC 5701, except that if the cigarette is more than 6.5 inches in length it shall be taxed at the rate under
par. (c) rather than at the rate under this paragraph, counting each 2.75 inches or fraction thereof of the length as one cigarette. The amount under this paragraph shall not be less than zero.
139.31(3)
(3) Cigarettes sold to post exchanges of the armed forces of the United States and to federally or state operated veterans hospitals in this state and cigarettes sold to an interstate carrier of passengers for hire to be resold to bona fide passengers actually being transported and cigarettes sold for shipment outside this state in interstate commerce are not subject to the tax.
