139.315 Cigarette inventory tax imposed; procedures.
139.321 Unlawful possession of cigarettes.
139.323 Refunds to Indian tribes.
139.325 Agreements with Indian tribes.
139.345 Direct marketing.
139.36 Refunds for unusable stamps.
139.362 Bad debt deductions.
139.363 Preferred claims.
139.39 Administration and enforcement.
139.395 Theft of tax moneys.
139.40 Seizure and confiscation.
139.41 Place to place delivery.
139.43 Statewide concern.
139.44 Interest and penalties.
139.45 Prosecutions by attorney general.
SUBCHAPTER III
TOBACCO PRODUCTS TAX
139.76 Imposition; exceptions.
139.77 Distributors, monthly returns.
139.79 Permits; distributor; subjobber.
139.801 Bad debt deductions.
139.802 Preferred claims.
139.803 Refunds to Indian tribes.
139.805 Agreements with Indian tribes.
139.83 Administration and enforcement.
139.85 Interest and penalties.
139.86 Prosecutions by attorney general.
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(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.
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.
139.02
139.02
Fermented malt beverages tax. 139.02(1)(1)
Tax imposed; rate; limitation. An occupational tax is imposed upon the removal for consumption or sale or selling of fermented malt beverages at the rate of $2 per barrel of 31 gallons and at a proportionate rate for any other quantity or fractional parts thereof. Not more than one occupational tax shall be required to be paid on any one container of fermented malt beverages.
139.02(2)
(2)
Tax credit to eligible producers. 139.02(2)(a)
(a) Each eligible producer shall receive a credit in the amount of 50 percent of the tax paid or payable by the producer under this section in any given calendar year on the first 50,000 barrels taxed under this section in that year.
139.02(2)(b)
(b) In this section “
eligible producer" means any producer of fermented malt beverages, whether or not located in this state, producing less than 300,000 barrels of fermented malt beverages in the calendar year for which credit under par.
(a) is claimed. In determining the number of barrels, all brands or labels of a producer shall be combined. All facilities for the production of fermented malt beverages owned or controlled by the same person shall be deemed a single producer.
139.02 History
History: 1973 c. 256;
1977 c. 203.
139.02 Annotation
Sales of intoxicating liquors are taxed at higher rates than are sales of the same volume of wine, which are taxed higher than sales of the same volume of fermented malt beverages. This methods-of-production taxation system does not violate the equal protection clause. It is not unconstitutional not to impose higher taxes based on higher alcohol content. Arty's, LLC v. DOR,
2018 WI App 64,
384 Wis. 2d 320,
919 N.W.2d 590,
17-0886.
139.03
139.03
Liquor tax. An occupational tax is imposed upon the selling of intoxicating liquor as follows:
