Wis. Admin. Code § Tax 7.19 — Returns of alcohol beverages

Tax 7.19(1) (1) Returns by individual consumers to retailers. Once a sale has been made by a retailer to an individual consumer, no retailer may accept a return of alcohol beverages. Nothing in this subsection prohibits a retailer from issuing a refund to an individual consumer for an alcohol beverage.

Tax 7.19(2) (2) Returns by retailers.

Tax 7.19(2)(a) (a) In this section:

Tax 7.19(2)(a)1. 1. “Expired” means an alcohol beverage that is past its best by date, expiration date, or similar date.

Tax 7.19(2)(a)2. 2. “Recalled” means an action taken by a producer, wholesaler, or any person who manufactures alcohol beverages to remove an alcohol beverage from the marketplace.

Tax 7.19(2)(a)3. 3. “Spoiled” means an alcohol beverage that has deteriorated in quality, making it unsuitable for consumption.

Tax 7.19(2)(b) (b) Except as provided in par. (c) , persons identified in s. Tax 7.08 (6) (a) to (d) may not accept returns of alcohol beverages from retailers.

Tax 7.19(2)(c) (c) Persons identified in s. Tax 7.08 (6) (a) to (d) may replace expired, spoiled, or recalled alcohol beverages sold to retailers as long as the beverages are replaced with an identical brand, flavor, quantity, and size, and the replacement transaction is documented on an invoice provided to the retailer and in compliance with s. Tax 7.08 .