Wis. Admin. Code § Tax 8.07 — Sales outside of Wisconsin

Tax 8.07(1) (1) The tax imposed under ss. 139.02 and 139.03 , Stats., upon the sale of intoxicating liquor and fermented malt beverages within Wisconsin does not apply to alcohol beverages that are shipped from within Wisconsin to a point outside Wisconsin, under s. 139.04 (5) , Stats. Brewers, brewpubs, manufacturers, rectifiers, wineries, and wholesalers need not pay the tax on alcohol beverages that are sold and shipped outside Wisconsin. The burden of proof, however, is at all times upon the Wisconsin brewer, brewpub, manufacturer, rectifier, winery, or wholesaler to show that the alcohol beverages actually went into interstate commerce.

Tax 8.07(2) (2) Wisconsin brewers, brewpubs, manufacturers, rectifiers, wineries, and wholesalers claiming exemption from the tax imposed under ss. 139.02 and 139.03 , Stats., on the ground that shipments or deliveries were made in interstate commerce shall certify, under oath, one of the following:

Tax 8.07(2)(a) (a) That the person receiving the shipment or delivery outside Wisconsin at the address stated in the shipping documents is authorized in the foreign state to receive the shipments or deliveries at the stated address.

Tax 8.07(2)(b) (b) That the Wisconsin brewer, brewpub, manufacturer, rectifier, winery, or wholesaler has possession of bills of lading, waybills, freight bills or other evidence of shipment issued by common carriers operating in Wisconsin and that such shipments or deliveries were made to persons having an actual licensed place of business in the foreign state.

Tax 8.07(3) (3) No Wisconsin brewer, brewpub, manufacturer, rectifier, winery, or wholesaler shall receive an exemption from the tax imposed under ss. 139.02 and 139.03 , Stats., on the sale of intoxicating liquor or fermented malt beverage shipped into any state or territory if the importation or sale of such alcohol beverage is prohibited by state or federal law. No exemption shall apply to alcohol beverages sold and shipped into other states if the purchaser or recipient of alcohol beverages cannot lawfully purchase or receive the alcohol beverages under the laws of the other state.