Wis. Admin. Code § Tax 7.12 — Alcohol beverage warehouse standards

Tax 7.12(1) (1) No person may be issued an alcohol beverage warehouse permit under s. 125.19 , Stats., unless they are a producer or a wholesaler holding a permit under s. 125.28 or 125.54 , Stats.

Tax 7.12(2) (2) Each alcohol beverage warehouse permit shall be issued to the person that owns or has title to the alcohol beverages stored at the warehouse premises. If a producer or wholesaler is leasing warehouse space from another person, the permit shall be issued to the producer or wholesaler and not to the owner of the warehouse.

Tax 7.12(3) (3) Where more than one person holds an alcohol beverage warehouse permit within the same building, no permittee’s premises may overlap with another premises and. the division may require physical barriers, such as floor-to-ceiling walls, fencing, or similar barriers to separate the premises.

Tax 7.12(4) (4) No wholesaler holding an alcohol beverage warehouse permit may receive alcohol beverages delivered directly to the alcohol beverage warehouse premises. Any alcohol beverages purchased or obtained by a wholesaler shall first be delivered to, and physically unloaded as required under ss. 125.28 (5) (a) and 125.54 (7) (a) 1. , Stats.

Tax 7.12(5) (5) An alcohol beverage warehouse serves as overflow or additional storage for a producer or wholesaler. No person shall invoice from, or make a sale of alcohol beverages from, an alcohol beverage warehouse premises unless that person also holds a wholesaler permit for the same premises.