Wis. Admin. Code § Tax 7.18 — Wholesaler warehouse facilities

Tax 7.18(1) (1) Minimum requirements for wholesaler warehouse facilities. The premises described in a permit issued under s. 125.28 or 125.54 , Stats., shall have a minimum of 1,000 square feet of floor space and shall be located in a building where the premises described is not part of or connected to a premises covered by a retail license or permit.

Tax 7.18(2) (2) Exception to minimum requirements. The division administrator may waive the requirement that a premises have a minimum of 1,000 square feet of floor space if the division administrator determines the waiver is fair and equitable and if the applicant or permittee does all of the following:

Tax 7.18(2)(a) (a) Submits a written request to the division for a waiver along with the application for issuance or renewal of a permit.

Tax 7.18(2)(b) (b) Clearly indicates how the requirements described in sub. (1) and s. 125.28 (5) (a) or 125.54 (7) , Stats., other than the requirement that the premises described in the permit be a minimum of 1,000 square feet of floor space, are or will be met.

Tax 7.18(3) (3) Inventory records. Every permittee under s. 125.28 or 125.54 , Stats., shall complete a written inventory listing the entire stock of alcohol beverage stored at the premises described in the permit as of the close of business on the last day of every month. A copy of the inventory listing shall be retained on the premises described in the permit for 2 years from the date the inventory is completed and shall be open to inspection during normal business hours.

Tax 7.18(4) (4) Inspections of wholesaler warehouse facilities. Before issuing a permit under s. 125.28 or 125.54 , Stats., the division shall conduct a site inspection of the premises described in the permit application to determine if such premises meets the minimum requirements described in sub. (1) . The division shall also conduct periodic site inspections of these premises.