Section 7.11. Refunds on sale of beer to armed forces.

  The state tax paid on fermented malt beverages sold to the armed forces of the United States may be refunded to the licensed Wisconsin brewery, bottler or wholesaler making the sale under the following conditions and provisions:

(1)  An invoice covering each sale must be executed in triplicate, the original to be retained at the office of the commanding officer, and the 2 copies to be signed by the commanding officer, or designated representative and retained by the firm making the sale.

(2)  A refund request in affidavit form together with one of the receipted copies of each invoice must be filed with the department of revenue.

(3)  If beer which is sold or delivered, under s. 139.10 (1) , Stats., and this rule is returned to the brewery, bottler or wholesaler, a notation of such return, signed by the commanding officer or a designated representative, must be recorded on the original invoice clearly indicating quantity and description.

(4)  Under no consideration may fermented malt beverages, on which a refund has been paid or applied for, be returned to any wholesaler, bottler or brewery without special permission from the department of revenue.

History: 1-2-56 ; am. Register, June, 1975, No. 234 , eff. 7-1-75; am. (3), Register, December, 1977, No. 264 , eff. 1-1-78; correction in (1) made under s. 13.93 (2m) (b) 5., Stats., Register, October, 1995, No. 478 .

Note

This section interprets s. 139.10 , Stats. Microsoft Windows NT 6.1.7601 Service Pack 1