Wis. Admin. Code § Tax 8.04 — Liquor tax

Tax 8.04(1) (1) Purpose. This section clarifies the tax liability on all sales of intoxicating liquor shipped into Wisconsin under s. 139.06 (1) (b) , Stats., including foreign country imports.

Tax 8.04(2) (2) Imposition. All intoxicating liquor, including wine, shipped to a permittee located in Wisconsin shall be sold with the tax imposed under s. 139.03 , Stats., included in the selling price except as provided in pars. (a) to (d) :

Tax 8.04(2)(a) (a) Intoxicating liquor may be sold without tax if sold and shipped in bulk to a rectifier or winery. The tax liability shall be incurred by the permittee doing the rectifying and bottling of the intoxicating liquor at the time of the first sale in Wisconsin.

Tax 8.04(2)(b) (b) Intoxicating liquor may be sold without tax if sold and shipped to a Wisconsin wholesaler permittee located in Wisconsin if the shipment is from a foreign country and the Wisconsin wholesaler permittee is the importer of record as recorded on the U.S. customs document. However, if the importer of record is the holder of an out-of-state shipper’s permit, the tax is due from the out-of-state shipper on the shipment of intoxicating liquor into Wisconsin regardless of whether the shipment is released from U.S. customs bond within or outside Wisconsin.

Tax 8.04(2)(c) (c) Intoxicating liquor may be sold without tax if the liquor is destined to be shipped outside Wisconsin in interstate commerce and is properly labeled as “interstate merchandise.”

Tax 8.04(2)(d) (d) Intoxicating liquor may be sold without tax if sold and shipped to any of the following types of permit holders:

Tax 8.04(2)(d)1. 1. Sacramental wine permittees.

Tax 8.04(2)(d)2. 2. Wholesale alcohol permittees, but only if the alcohol shipped is at least 190 proof.

Tax 8.04(2)(d)3. 3. Medicinal alcohol permittees.

Tax 8.04(2)(d)4. 4. Industrial alcohol permittees.

Tax 8.04(2)(d)5. 5. Industrial wine permittees.