Wis. Admin. Code § Tax 7.14 — Production agreements

Tax 7.14(1) (1) Definitions. In this section, all terms have the same meaning as provided in s. 125.21 , Stats.

Tax 7.14(2) (2) Written contracts. Upon request of the division, a producer, contract producer, recipe producer, guest producer, host producer, out-of-state recipe supplier, producer-licensee, or licensor shall provide to the division the written contract or agreement for any contract production agreement, alternating proprietorship, or licensing agreement.

Tax 7.14(3) (3) Out-of-state recipe suppliers.

Tax 7.14(3)(a) (a) A producer may enter into a contract production agreement with an out-of-state recipe supplier that does not hold a Wisconsin production permit only if all the finished alcohol beverages are shipped directly from the producer to a location outside of this state.

Tax 7.14(3)(b) (b) An out-of-state recipe supplier that contracts with a producer where alcohol beverages produced under the contract are warehoused in this state or sold from this state directly to a wholesaler or producer in this state, shall obtain the Wisconsin production permit that authorizes the production of that alcohol beverage to engage in these activities.

Tax 7.14(4) (4) Contract production agreements. A producer is not required to obtain a separate production permit, nor pay an additional permit fee, for each contract production agreement insofar as all producers hold the appropriate production permit.

Tax 7.14(5) (5) Alternating proprietorships. In the case of an alternating proprietorship, a guest producer shall obtain a separate production permit, and pay a separate permit fee, for each alternating proprietorship the guest producer enters.