Section Tax 8.76 - Salesperson(1) Any salesperson soliciting orders or selling for future delivery for a person, firm or corporation having a permit to operate in the state of Wisconsin shall have, at all times within the salesperson's possession, a salesperson's permit issued by the secretary of revenue.(2) No Wisconsin manufacturer, rectifier, wholesaler or winery shall purchase or order intoxicating liquor except from a salesperson who is duly registered by the secretary of revenue.(3) Samples of intoxicating liquor carried by salespersons shall be Wisconsin tax paid merchandise.(4) A salesperson's permit authorizes the soliciting of orders of selling for future delivery at wholesale. Retail sales are prohibited.Wis. Admin. Code Department of Revenue § Tax 8.76
1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75; am. (2), Register, June, 1983, No. 330, eff. 7-1-83; cr. (4), Register, August, 1985, No. 356, eff. 9-1-85; am. (1) and (3), r. and recr. (4), Register, July, 1990, No. 415, eff. 8-1-90.This section interprets ss. 139.06(1) and 125.65(1) and (7), Stats.