Wisconsin Administrative Code — DOR Tax Chapters
Wis. Admin. Code § Tax 7.09 — Sales by wholesalers to non-licensees and certain permittees
A wholesaler holding a permit under s. 125.28 or 125.54 , Stats., may sell alcohol beverages to any of the following:
Tax 7.09(1) (1) A campus making retail sales of alcohol beverages.
Tax 7.09(2) (2) Railroads and aircraft making retail sales or allowing consumption of alcohol beverages in compliance with s. 125.06 (5) , Stats.
Tax 7.09(3) (3) A persons holding a permit under ss. 125.275 , 125.56 , 125.61 , 125.62 , and 125.63 , Stats.
Tax 7.09(4) (4) A producer approved by the division to make full-service retail sales under s. 125.29 (7) , 125.52 (4) , or 125.53 (3) , Stats., for resale at the producer’s full-service retail premises.
Source: official text