Wis. Admin. Code Tax § 8.02

Current through July 29, 2024
Section Tax 8.02 - Inventory records

A Wisconsin rectifier, wholesaler or winery is permitted to maintain separate stocks of untaxed and taxed intoxicating liquor on the same premises. Detailed records of movement into and out of untaxed stock must be maintained. Failure to maintain these records or to properly segregate the untaxed stock from the taxed stock will make the untaxed stock immediately subject to the provisions of s. 139.06, Stats.

Wis. Admin. Code Department of Revenue § Tax 8.02

Cr. Register, July, 1990, No. 415, eff. 8-1-90.

This section interprets s. 139.11, Stats.