Section 8.12. Samples.

Latest version.

(1) Manufacturers shall attach a memo invoice stating quantity and package size by type and brand when shipping, to their representatives, intoxicating liquor into this state for the purpose of free samples.

(2) All sample liquor described in sub. (1) shall bear the legend "Applicable state tax paid. Not for resale." All sample liquor is subject to the Wisconsin liquor use tax. The tax paid by the out-of-state shipper shipping or causing the liquor to be shipped into this state shall be remitted no later than the 15th day of the month following the shipment.

Cr. Register, July, 1990, No. 415 , eff. 8-1-90.

Note

This section interprets s. 125.65 (1) , Stats. Microsoft Windows NT 6.1.7601 Service Pack 1

                    
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