Current through July 29, 2024
Section Tax 8.21 - Purchases by the retailer(1) Every retail licensee shall retain invoices covering all purchases of intoxicating liquor for a period of 2 years from the date of the invoice. Such invoices shall be retained on the licensed premises in groups covering one month each and shall be open to inspection at all reasonable times by any representative of the department. The date of payment must be recorded on each invoice. A retailer may retain the invoices in electronic form only.(2) An invoice retained by a retail licensee shall contain the following information: (a) Names and business addresses of both parties as shown on the permit or license of each.(d) Quantity and package size of intoxicating liquor by type and brand.(e) Unit price per package.(g) Signature of the person receiving the intoxicating liquor.Wis. Admin. Code Department of Revenue § Tax 8.21
1-2-56; am. (2), Register, January, 1958, No. 25, eff. 2-1-58; am. Register, June, 1975, No. 234, eff. 7-1-75; r. (1), renum. (2) to be (1) and am., Register, June, 1983, No. 330, eff. 7-1-83; am (1), cr. (2), Register, July, 1990, No. 415, eff. 8-1-90.Amended by, 2015 Wis. Act 372: am. (1) Register May 2016 No. 725, eff. 6/1/2016This section interprets s. 139.11(1), Stats.