Wis. Admin. Code § Tax 7.42 — Empty containers

Tax 7.42(1) (1) The regulations in this section are created for purposes of compliance with s. 125.68 (8) , Stats.

Tax 7.42(2) (2) A person who sells or offers for sale distilled spirits, including an agent or employee of such person, shall, as soon as such container is emptied, scratch, deface or mutilate the label attached thereto in such a manner that the label cannot be used. The requirement that labels be defaced does not apply to labels placed on ceramic commemorative containers and other uniquely designed decanters.

Tax 7.42(3) (3) No person who sells or offers for sale, distilled spirits, including an agent or employee of such person, may fill, or cause to be filled, a container previously used to store distilled spirits. Such containers, except ceramic commemorative containers and other uniquely designed decanters and containers retained for delivery or collection for recycling through a process which will result in rendering them unusable as containers, shall be broken and destroyed immediately upon being emptied of their original contents.

Tax 7.42(4) (4) An empty liquor container retained for recycling purposes shall have the label scratched, defaced, or mutilated, and shall be stored in a container marked “For recycling only”, and be removed from the retail licensed or permitted premises within 10 days.