139.20   Compulsory testimony.
139.22   Confiscation.
139.25   Penalties.
139.26   Prosecutions by attorney general.
SUBCHAPTER II
CIGARETTE TAXES
139.30   Cigarette tax; definitions.
139.31   Tax imposed; exceptions.
139.315   Cigarette inventory tax imposed; procedures.
139.32   Payment of taxes.
139.321   Unlawful possession of cigarettes.
139.322   Security.
139.323   Refunds to Indian tribes.
139.325   Agreements with Indian tribes.
139.33   Use tax.
139.34   Permits required.
139.345   Direct marketing.
139.35   Stamps.
139.355   Appeals.
139.36   Refunds for unusable stamps.
139.362   Bad debt deductions.
139.363   Preferred claims.
139.365   Other refunds.
139.37   Salespersons.
139.38   Records, returns.
139.39   Administration and enforcement.
139.395   Theft of tax moneys.
139.40   Seizure and confiscation.
139.41   Place to place delivery.
139.42   Nuisance.
139.43   Statewide concern.
139.44   Interest and penalties.
139.45   Prosecutions by attorney general.
139.46   Lists.
SUBCHAPTER III
TOBACCO PRODUCTS TAX
139.75   Definitions.
139.76   Imposition; exceptions.
139.77   Distributors, monthly returns.
139.78   Use tax.
139.79   Permits; distributor; subjobber.
139.80   Refunds, credits.
139.801   Bad debt deductions.
139.802   Preferred claims.
139.803   Refunds to Indian tribes.
139.805   Agreements with Indian tribes.
139.81   Salespersons.
139.82   Records, returns.
139.83   Administration and enforcement.
139.832   Police powers.
139.835   Timely filing.
139.84   Bonds.
139.85   Interest and penalties.
139.86   Prosecutions by attorney general.
subch. I of ch. 139 SUBCHAPTER I
BEVERAGE TAXES
Subch. I of ch. 139 Cross-reference Cross-reference: See also ch. Tax 7, Wis. adm. code.
139.01 139.01 Definitions. In ss. 139.01 to 139.25 unless the context or the subject matter otherwise requires:
139.01(1) (1)“Bottler" means any person other than a brewer or brewpub who places fermented malt beverages in bottles or similar containers.
139.01(2) (2)“Brewer" means any person who manufactures fermented malt beverages for sale or transportation except that brewer does not include a permittee under s. 125.295.
139.01(2c) (2c)“Brewpub" means a permittee under s. 125.295.
139.01(2e) (2e)“Brewpub premises" means any premises covered by a permit issued under s. 125.295.
139.01(2g) (2g)“Department" means the department of revenue.
139.01(2m) (2m)“Cider" means any alcoholic beverage that is obtained from the alcoholic fermentation of the juice of apples or pears and that contains not less than 0.5 percent alcohol by volume and not more than 7.0 percent alcohol by volume. “Cider" includes, but is not limited to, flavored, sparkling and carbonated cider.
139.01(2p) (2p)“Division" means the division of alcohol beverages in the department.
Effective date note NOTE: Sub. (2p) is created eff. 5-1-24 by 2023 Wis. Act 73.
139.01(2r) (2r)“File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
139.01(3) (3)“Intoxicating liquors" includes all ardent, spirituous, distilled or vinous liquors, liquids, or compounds, whether medicated, proprietary, patented, or not, and by whatever name called, containing one-half of one percent or more of alcohol by volume, which are fit for use for beverage purposes, but does not include fermented malt beverages, as defined in s. 125.02.
139.01(4) (4)“License," and “fermented malt beverages" have the same meaning as in s. 125.02, and “licensed premises" are premises described in licenses and permits issued by the division, cities, villages, or towns under the authority of said section.
Effective date note NOTE: Sub. (4) is shown as amended eff. 5-1-24 by 2023 Wis. Act 73. Prior to 5-1-24 it reads:
Effective date text (4) “License," and “fermented malt beverages" have the same meaning as in s. 125.02, and “licensed premises" are premises described in licenses and permits issued by the department, cities, villages, or towns under the authority of said section.
Effective date note NOTE: Sub. (4) is amended eff. 1-1-25 by 2023 Wis. Act 73 to read:
Effective date text (4) “License," and “fermented malt beverages" have the same meaning as in s. 125.02, and “licensed premises" are premises described in licenses and permits issued by the division, cities, villages, or towns under the authority of said section, other than a permit issued under s. 125.175.
Effective date note NOTE: Sub. (4) is amended eff. 1-1-26 by 2023 Wis. Act 73 to read:
Effective date text (4) “License," and “fermented malt beverages" have the same meaning as in s. 125.02, and “licensed premises" are premises described in licenses and permits issued by the division, cities, villages, or towns under the authority of said section, other than permits issued under ss. 125.175 and 125.24.
139.01(5) (5)A “manufacturer" is a person, other than a rectifier, who manufactures or distills intoxicating liquors, including selling at wholesale such intoxicating liquors manufactured or distilled by the licensee at the premises designated in the license.
139.01(5m) (5m)“Pay" means mail or deliver funds to the department or, if the department prescribes another method of payment or another destination, use that other method or submit to that other destination.
139.01(5p) (5p)“Person" includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter.
139.01(6) (6)A “rectifier" is a person who rectifies, purifies or refines distilled spirits or wines by any process other than by original and continuous distillation from mash, wort or wash, through continuous closed vessels or pipes, until the manufacture thereof is complete, or who has in his or her possession any still or leach tub or keeps any other apparatus for the purpose of refining in any manner distilled spirits or the other liquors, or who after rectifying and purifying distilled spirits, by mixing such spirits or liquors with any materials, manufactures any spurious, imitation or compound liquors for sale, and any person who, without rectifying, purifying or refining distilled spirits, by mixing such spirits with any materials, manufactures any spurious, imitation or compound liquors for sale under the name of “whiskey," “brandy," “gin," “rum," “spirits," “cordials" or any other name, and who is also a distiller or is under substantially the same management or control as a distiller. A rectifier may sell at wholesale intoxicating liquors rectified by him or her without any other license than that of a rectifier. “Rectifier” does not include a “Class B” licensee that prepares, stores, or dispenses mixed drinks in advance of sale in compliance with s. 125.51 (3) (bg).
Effective date note NOTE: Sub. (6) is shown as amended eff. 5-1-24 by 2023 Wis. Act 73. Prior to 5-1-24 it reads:
Effective date text (6) A “rectifier" is a person who rectifies, purifies or refines distilled spirits or wines by any process other than by original and continuous distillation from mash, wort or wash, through continuous closed vessels or pipes, until the manufacture thereof is complete, or who has in his or her possession any still or leach tub or keeps any other apparatus for the purpose of refining in any manner distilled spirits or the other liquors, or who after rectifying and purifying distilled spirits, by mixing such spirits or liquors with any materials, manufactures any spurious, imitation or compound liquors for sale, and any person who, without rectifying, purifying or refining distilled spirits, by mixing such spirits with any materials, manufactures any spurious, imitation or compound liquors for sale under the name of “whiskey," “brandy," “gin," “rum," “ spirits," “cordials" or any other name, and who is also a distiller or is under substantially the same management or control as a distiller. A rectifier may sell at wholesale intoxicating liquors rectified by him or her without any other license than that of a rectifier.
139.01(7) (7)“Retailer" as applied to a seller of fermented malt beverages has the same meaning as in s. 125.02, and as applied to a seller of intoxicating liquors is any person who sells such liquors to consumers.
139.01(8) (8)“Secretary" means the secretary of revenue.
139.01(9) (9)“Sell" or “sold" or “sale" or “selling" includes the transfer, gift, barter, trade or exchange of intoxicating liquor or fermented malt beverages; offering or exposing intoxicating liquor or fermented malt beverages for transfer, gift, barter, trade or exchange; possession of intoxicating liquor or fermented malt beverages with intent to transfer, give, barter, trade or exchange the same; or any shift, device, scheme or transaction whatever whereby intoxicating liquor or fermented malt beverages may be obtained; but excludes the solicitation of orders for, or the sale for future delivery.
139.01(9m) (9m)“Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.
139.01(10) (10)“Wholesaler" as applied to a seller of fermented malt beverages has the same meaning as in s. 125.02, and as applied to a seller of intoxicating liquors is any person other than a manufacturer or rectifier who sells such liquors to licensed retailers or other permittees for the purpose of resale.
139.01 Annotation The definition of “rectifier" under sub. (6) includes a person who mixes distilled spirits with other materials and uses that mixture to manufacture for sale a beverage that contains liquor mixed with other ingredients. Under sub. (6), the phrase “by mixing such spirits ... with any materials" supplies a definition for the otherwise potentially ambiguous preceding phrase “rectifying and purifying distilled spirits." That is, when one mixes distilled spirits with any materials, one is rectifying and purifying distilled spirits. Arty's, LLC v. DOR, 2018 WI App 64, 384 Wis. 2d 320, 919 N.W.2d 590, 17-0886.
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2021-22 Wisconsin Statutes updated through 2023 Wis. Act 93 and through all Supreme Court and Controlled Substances Board Orders filed before and in effect on March 22, 2024. Published and certified under s. 35.18. Changes effective after March 22, 2024, are designated by NOTES. (Published 3-22-24)