Wisconsin Administrative Code (Last Updated: January 10, 2017) |
Agency Tax. Department of Revenue |
Chapter 7. Fermented Malt Beverages |
Section 7.01. Purchases and invoices.
Latest version.
- (1) Wisconsin wholesalers properly registered and licensed may purchase and receive fermented malt beverages only from registered Wisconsin breweries and wholesalers or from out-of-state firms holding a fermented malt beverage permit. Wisconsin breweries and wholesalers will upon request be furnished with a list of out-of-state firms having a permit to ship into Wisconsin.(2) An invoice shall be submitted covering each sale, shipment or delivery to a Wisconsin wholesaler by all breweries and permittees shipping within the state or into this state. The invoice shall be retained on the licensed premises of the wholesaler.(3) An invoice shall be submitted to the retailer by the brewery or wholesaler, covering each sale, shipment or delivery of fermented malt beverages made to the retailer. Breweries and wholesalers shall keep a copy or a record of the invoices on their licensed premises. The invoices or record shall be available for inspection at all reasonable hours by representatives of the department of revenue.(4) Retailers shall retain on their premises invoices covering all purchases of fermented malt beverages. These invoices shall be retained for 2 years from the date of invoice in groups covering a period of one month each and be available for inspection at all reasonable times by representatives of the department of revenue. The date of payment shall be recorded on the invoice. A retailer may retain the invoices in electronic form only.(5) An invoice shall contain the following information:(a) Names and business addresses of both parties as shown on the permit or license of each party.(b) Date of sale.(c) Quantity and package size of fermented malt beverages by type and brand.(d) Unit price per package.(e) Discount.(f) Signature of the person receiving the fermented malt beverages.(g) Date of payment.(6)(a) No licensed retailer may transfer his or her sealed fermented malt beverage stock upon selling or liquidating the business without first completing a written inventory listing the entire stock to be transferred. The inventory shall list the names and addresses of the seller and buyer, quantities, brands and container sizes for the stock being transferred and shall be signed by both the buyer and the seller. A copy of the inventory listing shall be retained on the licensed premises for 2 years from the date of transfer and shall be made available for inspection at all reasonable times by representatives of the department of revenue.(b) A licensed retailer may sell his or her entire sealed fermented malt beverage stock in a liquidating transaction to any other licensed retailer provided the conditions in par. (a) are met.
History:
1-2-56
; am.
Register, January, 1958, No. 25
, eff. 2-1-58; am.
Register, June, 1975, No. 234
, eff. 7-1-75; am. (1) and (2),
Register, June, 1983, No. 330
, eff. 7-1-83; am. (1) to (3), r. and recr. (4), cr. (5) and (6),
Register, September, 1990, No. 417
, eff. 10-1-90;
2015 Wis. Act 372
: am. (4)
Register May 2016 No. 725
, eff. 6-1-16.
Note
This section interprets ss.
125.30
,
125.33 (9)
and
139.11 (1)
, Stats.
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