Wisconsin Administrative Code — DOR Tax Chapters
Wis. Admin. Code § Tax 7.44 — Salesperson
Tax 7.44(1) (1) No person may solicit orders for sales of intoxicating liquor for future delivery to retailers on behalf of a manufacturer, rectifier, winery, or wholesaler, whether located within this state or outside this state, unless the person first holds a salesperson’s permit under s. 125.65 , Stats. A salesperson’s permit is not required to solicit sales of alcohol beverages to wholesalers on behalf of a manufacturer, rectifier, winery or another wholesaler.
Tax 7.44(2) (2) Samples of intoxicating liquor carried by salespersons shall be subject to Wisconsin excise tax and comply with requirements under s. 139.06 , Stats.
Tax 7.44(3) (3) A salesperson’s permit authorizes the solicitation of orders or sales of intoxicating liquor for future delivery to retailers. Retail sales to consumers are prohibited.
Tax 7.44(4) (4) Every person holding a permit under this section shall keep their permit in their possession whenever they are working in a capacity authorized by the permit. Upon request, the permittee shall exhibit such permit for inspection and validation by any peace officer. A copy of the permit may be produced electronically.
Source: official text