Wis. Admin. Code § Tax 7.08 — Purchases and invoices

Tax 7.08(1) (1) Purpose. This section is created for purposes of compliance with invoice and records information and retention requirements under s. 139.11 (1) , Stats.

Tax 7.08(2) (2) Definitions. In this section, “retailer” has the meaning provided under s. 125.02 (19) , Stats., and includes brewers, rectifiers, manufacturers, and wineries approved by the division to make full-service retail sales under s. 125.29 (7) , 125.52 (4) , or 125.53 (3) , Stats., when acting in their capacity to make retail sales of alcohol beverages at any of their full-service retail premises, and permitted brewpubs.

Tax 7.08(3) (3) Purchases by intoxicating liquor producers.

Tax 7.08(3)(a) (a) No Wisconsin permitted manufacturer, rectifier, or winery may purchase or obtain intoxicating liquor for shipment into the state from outside the state except from a person holding an out-of-state shipper’s permit issued under s. 125.58 , Stats. Intoxicating liquor purchased from a person holding a permit issued under s. 125.58 , Stats., by a permitted manufacturer, rectifier, or winery shall be used for the sole purpose of further production of intoxicating liquor.

Tax 7.08(3)(b) (b) An out-of-state shipper permittee shall issue a separate invoice to a manufacturer, rectifier, or winery covering each sale, shipment, or delivery of intoxicating liquor to that manufacturer, rectifier, or winery.

Tax 7.08(4) (4) Purchases by wholesalers. No person holding a permit under s. 125.28 or 125.54 , Stats., may purchase or obtain alcohol beverages from any person, except from any of the following:

Tax 7.08(4)(a) (a) A person holding a permit under s. 125.29 , 125.295 , 125.30 , 125.52 , 125.53 , or 125.58 , Stats., and who is the primary source of supply for that beverage.

Tax 7.08(4)(b) (b) Another person holding a permit under s. 125.28 or 125.54 , Stats.

Tax 7.08(5) (5) Separate invoices to wholesalers. Persons listed in sub. (4) (a) and (b) shall issue a separate invoice to a wholesaler covering each sale, shipment, or delivery of alcohol beverages to that wholesaler.

Tax 7.08(6) (6) Purchases by retailers. No retailer may purchase or obtain alcohol beverages from any person, except from any of the following:

Tax 7.08(6)(a) (a) A wholesaler holding a permit under s. 125.28 or 125.54 , Stats.

Tax 7.08(6)(b) (b) A brewer’s permit holder self-distributing fermented malt beverages under s. 125.29 (3m) , Stats.

Tax 7.08(6)(c) (c) A brewpub permit holder self-distributing fermented malt beverages under s. 125.295 (1) (g) , Stats.

Tax 7.08(6)(d) (d) A fermented malt beverage out-of-state shipper permittee under s. 125.30 , Stats., self-distributing fermented malt beverages under s. 125.30 (4) , Stats.

Tax 7.08(6)(e) (e) A retailer making a transaction under s. Tax 7.10 .

Tax 7.08(7) (7) Separate invoices to retailers. Each person listed in sub. (6) (a) to (d) shall issue a separate invoice to a retailer covering each sale, shipment, or delivery of alcohol beverages to that retailer.

Tax 7.08(8) (8) Invoice retention requirements.

Tax 7.08(8)(a) (a) The invoices described under subs. (3) (b) , (5) , and (7) shall be retained on the premises of both the purchaser and seller for a minimum of 2 years from the date of invoice or for as long as any of the alcohol beverages remain on the premises of the purchaser, whichever date is later. These invoices shall be available for inspection in accordance with s. 125.025 (3) , Stats.

Tax 7.08(8)(b) (b) Alcohol beverage invoices described in this section shall be retained in groups covering a period of one month each. The date of payment for each invoice shall be recorded and retained by the seller. Invoices under this section may be retained in electronic form. An electronic invoice is subject to the same inspection and retention requirements as a physical invoice.

Tax 7.08(9) (9) Invoice information requirements. An invoice shall contain all the following information:

Tax 7.08(9)(a) (a) Invoice number.

Tax 7.08(9)(b) (b) Date of sale.

Tax 7.08(9)(c) (c) Names and business addresses of both parties as shown on the permit, license, or authorization of each party.

Tax 7.08(9)(d) (d) Location from which the alcohol beverage delivery originated and the location where it was delivered.

Tax 7.08(9)(e) (e) Name of common carrier, if applicable.

Tax 7.08(9)(f) (f) Name of salesperson, if applicable.

Tax 7.08(9)(g) (g) Quantity and package size of alcohol beverages by type and brand.

Tax 7.08(9)(h) (h) Unit price per package.

Tax 7.08(9)(i) (i) Discount, if any.

Tax 7.08(9)(j) (j) If applicable, the amount of Wisconsin excise tax, listed as a separate line item.

Tax 7.08(10) (10) Deliveries to one premises. Except as provided in s. Tax 7.10 and ss. 125.29 (3) (c) , 125.295 (1) (e) , 125.52 (1) (b) 5. , and 125.53 (1) (a) 6. , Stats., no retailer may transfer any alcohol beverages to another retailer or location for sale at that location, including a location also owned or operated by that retailer. All deliveries of alcohol beverages to retailers shall be made only to the premises or location listed on the invoice and such alcohol beverages shall remain at that premises or location until sold to consumers.