Wisconsin Administrative Code — DOR Tax Chapters
Wis. Admin. Code § Tax 7.02 — Definitions
Unless otherwise provided, the words and phrases in this chapter have the same meanings as provided in s. 125.02 , Stats. In this chapter:
Tax 7.02(1) (1) “Applicant” means a person that has submitted a complete application for a license, permit, or authorization issued under ch. 125 , Stats., to the appropriate issuing authority.
Tax 7.02(5) (5) “Day” means a calendar day.
Tax 7.02(6) (6) “Distilled spirit” means an intoxicating liquor but does not include wine.
Tax 7.02(9) (9) “Division” means the division of alcohol beverages.
Tax 7.02(14) (14) “Producer” means a brewer holding a permit under s. 125.29 , Stats., a manufacturer or rectifier holding a permit under s. 125.52 , Stats., or a winery holding a permit under s. 125.53 , Stats.
Source: official text