Wisconsin Administrative Code
Department of Revenue
Chapter Tax 8 - Intoxicating Liquors
Section Tax 8.21 - Purchases by the retailer
Universal Citation: WI Admin Code ยง Tax 8.21
Current through August 26, 2024
(1) Every retail licensee shall retain invoices covering all purchases of intoxicating liquor for a period of 2 years from the date of the invoice. Such invoices shall be retained on the licensed premises in groups covering one month each and shall be open to inspection at all reasonable times by any representative of the department. The date of payment must be recorded on each invoice. A retailer may retain the invoices in electronic form only.
(2) An invoice retained by a retail licensee shall contain the following information:
(a)
Names and business addresses of both parties as shown on the permit or license
of each.
(b) Date of
sale.
(c) Invoice number.
(d) Quantity and package size of intoxicating
liquor by type and brand.
(e) Unit
price per package.
(f) Discount, if
any.
(g) Signature of the person
receiving the intoxicating liquor.
(h) Date of payment.
This section interprets s. 139.11(1), Stats.
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