Section Tax 8.01 - Tax liability(1) PURPOSE. This section clarifies the tax liability on all sales of intoxicating liquor shipped into Wisconsin, including foreign country imports.(2) IMPOSITION. All intoxicating liquor, including wine, shipped to a permittee located in Wisconsin shall be sold with the occupational tax imposed under s. 139.03, Stats., included in the selling price except: (a) Shipments in bulk to a rectifier or winery. The tax liability is incurred by the permittee doing the rectifying and bottling of the distilled spirits and wine at the time of the first sale in this state.(b) Shipments from a foreign country if the "importer of record" as recorded on U.S. customs document is a Wisconsin wholesaler permittee located in this state. However, if the "importer of record" is the holder of an out-of-state shipper's permit, the tax payment is due from the out-of-state shipper regardless if the shipment is released from U.S. customs bond within or without this state.(c) Merchandise which is destined to be shipped outside the state of Wisconsin in interstate commerce and is properly labeled as "interstate merchandise."(d) Shipments of merchandise to the following types of permit holders: 1. Sacramental wine permittee.2. Wholesale alcohol permittee, but only if the alcohol shipped is at least 190 proof.3. Medicinal alcohol permittee.4. Industrial alcohol permittee.5. Industrial wine permittee.Wis. Admin. Code Department of Revenue Tax 8.01
Cr. Register, July, 1990, No. 415, eff. 8-1-90.This section interprets s. 139.06(1) (b), Stats.