Wis. Admin. Code § Tax 7.46 — Samples

Tax 7.46(1) (1) Each manufacturer, rectifier, and winery shall attach a memo invoice stating the quantity and package size by type and brand when shipping intoxicating liquor to a representative in this state for the purpose of free samples under s. 125.69 (9) , Stats.

Tax 7.46(2) (2) An out-of-state manufacturer shall possess a permit under s. 125.58 , Stats., prior to shipping into this state any liquor samples to their representatives.

Tax 7.46(3) (3) The memo invoice in sub. (1) , shall bear the words, “Applicable state tax paid. Not for resale.” All sample liquor is subject to the Wisconsin liquor excise tax. The tax paid by the out-of-state shipper shipping or causing the liquor to be shipped into this state shall be remitted no later than the 15th day of the month following the shipment.