Wisconsin Administrative Code
Department of Revenue
Chapter Tax 8 - Intoxicating Liquors
Section Tax 8.22 - Purchases made outside of state

Universal Citation: WI Admin Code ยง Tax 8.22

Current through August 26, 2024

(1) No Wisconsin manufacturer, rectifier, wholesaler or winery shall purchase or receive intoxicating liquor from outside the state except from a person holding an out-of-state permit issued pursuant to s. 125.58, Stats.

(2) A list of out-of-state permittees duly licensed to ship intoxicating liquor into the state is available at revenue.wi.gov/Pages/ISE/excise.aspx. Purchases may be made and shipments received only from the permittees included on the lists.

(3) A list of Wisconsin manufacturers, rectifiers, wholesalers, wineries and other permittees to whom sales and shipments of intoxicating liquor may be made is available at revenue.wi.gov/Pages/ISE/excise.aspx.

(4) The invoice of the out-of-state shipper shall contain the following information:

(a) Name and business address of each party as shown on the permit of each.

(b) Date of sale.

(c) Invoice number.

(d) Location from which shipment originated.

(e) Name of carrier.

(f) Name of salesperson.

(g) Quantity and package size of intoxicating liquor by type and brand.

(h) Unit price per package.

(i) Amount of Wisconsin tax as a separate item.

This section interprets ss. 125.52(1), 125.54(1) and 125.53, Stats.

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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