Wisconsin Administrative Code
Department of Revenue
Chapter Tax 8 - Intoxicating Liquors
Section Tax 8.03 - Wine collectors

Universal Citation: WI Admin Code ยง Tax 8.03

Current through August 26, 2024

(1) PURPOSE. The purpose of this section is to set forth the requirements for the registration and sales activities of wine collectors.

(2) DEFINITIONS. For purposes of ss. 125.02(23) and 125.06(11m), Stats., and in this section, "wine collector" means an individual who collects and holds, or intends to collect and hold manufacturer-sealed bottles or containers of wine and is registered with the department as a collector of wine.

Note: Wine collector registrations may be addressed to Wisconsin Department of Revenue, Excise Tax Unit - Mail Stop 5-107, PO Box 8900, Madison, Wisconsin 53708-8900.

(3) WINE SALES BY WINE COLLECTORS.

(a) A wine collector may sell to any other wine collector manufacturer-sealed bottles or containers of wine held by the selling collector for at least 8 years, if the selling wine collector files a written notice of the sale with the department at least 30 days prior to the sale. The notice shall contain all of the following information:
1. The date and location of the sale.

2. The date the wine was originally purchased by the selling collector.

3. A description of the transaction, listing the quantity and price of the wine to be sold.

4. The name and address of an agent, consignee, lienor, or broker contracted to sell the wine by the selling collector, and a copy of any contract entered into between the selling collector and the agent, consignee, broker, or lienor.

Note: A notice of sale may be delivered in person to the Department of Revenue at 2135 Rimrock Road, Madison, Wisconsin or mailed to Wisconsin Department of Revenue, PO Box 8900, Madison, Wisconsin 53708-8900

(b) No more than one sale in any 12 month period may be conducted by a wine collector under this subsection.

(c) A wine collector conducting a sale under this subsection shall provide purchase invoices or any other information as required by the department to verify that the requirements described in s. 125.06(11m), Stats., have been met.

(4) ELECTRONIC FILING.

(a) The department may require a wine collector to file the notice required under sub. (3) (a) electronically by means prescribed by the department. The department shall notify the wine collector at least 90 days prior to the effective date of the requirement to file electronically.

(b) The secretary of revenue may waive the requirement for a wine collector to file the notice required under sub. (3) (a) electronically when the secretary determines that the requirement causes an undue hardship, if the wine collector does all of the following:
1. Requests the waiver in writing.

Note: Written waiver requests should be addressed to: Wisconsin Department of Revenue, PO Box 8900, Madison WI 53708-8900.

2. Clearly indicates why the requirement causes an undue hardship.

(c) In determining whether the electronic filing requirement causes an undue hardship, the secretary of revenue may consider the following factors:
1. Unusual circumstances that may prevent the wine collector from filing electronically.

Example: The wine collector does not have access to a computer that is connected to the internet.

2. Any other factor that the secretary determines is pertinent.

Disclaimer: These regulations may not be the most recent version. Wisconsin may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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