Wisconsin Administrative Code
Department of Revenue
Chapter Tax 8 - Intoxicating Liquors
Section Tax 8.02 - Inventory records
Universal Citation: WI Admin Code ยง Tax 8.02
Current through August 26, 2024
A Wisconsin rectifier, wholesaler or winery is permitted to maintain separate stocks of untaxed and taxed intoxicating liquor on the same premises. Detailed records of movement into and out of untaxed stock must be maintained. Failure to maintain these records or to properly segregate the untaxed stock from the taxed stock will make the untaxed stock immediately subject to the provisions of s. 139.06, Stats.
This section interprets s. 139.11, Stats.
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