Wis. Admin. Code § Tax 8.09 — Transfers of alcohol beverages between production premises and full-service retail outlet

Alcohol beverages removed from the production premises for transfer to a full-service retail outlet established by a brewer under s. 125.29 (7) , Stats., a manufacturer or rectifier under s. 125.52 (4) , Stats., or a winery under s. 125.53 (3) , Stats., is a removal for consumption or sale and the tax under s. 139.02 or 139.03 , Stats., shall be imposed at the time of transfer.