Wis. Admin. Code § Tax 8.06 — Inventory records

Tax 8.06(1) (1) This section clarifies recordkeeping requirements for purposes of compliance with s. 139.11 , Stats.

Tax 8.06(2) (2) A Wisconsin brewery, brewpub, manufacturer, rectifier, wholesaler, or winery may maintain separate inventory of untaxed and taxed alcohol beverages on the same premises. Detailed records shall be maintained that shows evidence of the beverages placed into and removed from untaxed inventory. Failure to maintain these records or to properly segregate the untaxed inventory from the taxed inventory shall make the untaxed inventory immediately subject to the provisions of ss. 139.02 to 139.06 , Stats.

Tax 8.06(3) (3) Invoices and records maintained under ss. Tax 7.08 and 7.18 , shall be available for inspection during normal business hours by representatives of the department for purposes of compliance with this section and s. 139.11 , Stats.