Wis. Admin. Code § Tax 8.08 — Contract production

Tax 8.08(1) (1) This section applies to contract production agreements entered between a producer and an out-of-state recipe supplier under s. 125.21 (3) (b) 3. , Stats. All other contract production agreements are governed by s. 125.21 (3) , Stats.

Tax 8.08(2) (2) If the alcohol beverages created under a contract production agreement between parties outlined in s. 125.21 (3) (b) 3. , Stats. is sold into interstate commerce, then s. Tax 8.07 shall apply, and the contract producer shall report the production in the report filed under s. 139.11 (2) , Stats.