Wis. Admin. Code § Tax 8.05 — Refunds

Tax 8.05(1) (1) Destruction or return of Alcohol beverages in Wisconsin.

Tax 8.05(1)(a) (a) A brewery, brewpub, manufacturer, rectifier, winery, or wholesaler properly authorized by Wisconsin who possesses alcohol beverages in sealed containers, whole cases, or full kegs that are spoiled or unfit to drink may file a claim for a tax refund under s. 139.10 , Stats., with the department.

Tax 8.05(1)(b) (b) A claimant of a tax refund shall provide a written notice to the department of intent to destroy the beverages at least 10 days prior to destroying such beverages.

Tax 8.05(1)(c) (c) The department, upon receipt of the written notice of intent to destroy the beverages, may inspect the beverages prior to destruction by notifying the claimant prior to the expiration of the 10-day period.

Tax 8.05(1)(d) (d) If the department does not notify the claimant of its intent to inspect under par. (c) before the end of the 10-day period, the claimant may destroy the beverages and file a claim for refund. The claimant shall file the claim for a tax refund in the form and manner provided by the department.

Tax 8.05(2) (2) Returns to an out-of-state source.

Tax 8.05(2)(a) (a) A brewery, brewpub, manufacturer, rectifier, winery, or wholesaler authorized by Wisconsin, who possesses alcohol beverages in sealed containers, whole cases, or full kegs that are spoiled or unfit to drink, may file a written notice to the department of intent to return such beverages to an out-of-state source at least 10 days prior to shipping the beverages.

Tax 8.05(2)(b) (b) The department, upon receipt of the notice of intent under par. (a) , may inspect the alcohol beverages prior to shipment by notifying the claimant prior to the expiration of the 10-day period. If the department does not notify the claimant of its intent to inspect before the end of the 10-day period, the alcohol beverages may be returned, and the out-of-state permittee may file a claim for a tax refund under s. 139.10 , Stats. or take an appropriate amount of credit against taxable shipments into Wisconsin on their applicable alcohol beverage tax return for that month.