Wisconsin Administrative Code — DOR Tax Chapters
Wis. Admin. Code § Tax 7.21 — Possession with intent to sell
Tax 7.21(1) (1) The possession of alcohol beverages on a premises covered by a retail license or permit shall be deemed prima facie evidence that such products are kept with intent to sell.
Tax 7.21(2) (2) Whenever a retail license or permit becomes expired, void, not renewed, suspended, revoked, or otherwise invalid, all alcohol beverages on the previously licensed or permitted premises shall be removed from public exposure for sale by being locked or secured in an area that is outside of public view. Any alcohol beverages not so removed shall be deemed contraband and are subject to confiscation under s. 125.14 (2) (a) , Stats.
Source: official text