139.05 Payment of malt beverages tax.
139.06 Liquor tax returns; exceptions.
139.08 Powers and duties of the secretary of revenue.
139.092 Audits; additional assessments; refunds.
139.10 Refunds by secretary of administration.
139.11 Records and reports.
139.18 Presumptions from possession.
139.20 Compulsory testimony.
139.26 Prosecutions by attorney general.
SUBCHAPTER II
CIGARETTE TAXES
139.30 Cigarette tax; definitions.
139.31 Tax imposed; exceptions.
139.315 Cigarette inventory tax imposed; procedures.
139.321 Unlawful possession of cigarettes.
139.323 Refunds to Indian tribes.
139.325 Agreements with Indian tribes.
139.345 Direct marketing.
139.36 Refunds for unusable stamps.
139.362 Bad debt deductions.
139.363 Preferred claims.
139.39 Administration and enforcement.
139.395 Theft of tax moneys.
139.40 Seizure and confiscation.
139.41 Place to place delivery.
139.43 Statewide concern.
139.44 Interest and penalties.
139.45 Prosecutions by attorney general.
SUBCHAPTER III
TOBACCO PRODUCTS TAX
139.76 Imposition; exceptions.
139.77 Distributors, monthly returns.
139.79 Permits; distributor; subjobber.
139.795 Permits; remote retail seller.
139.801 Bad debt deductions.
139.802 Preferred claims.
139.803 Refunds to Indian tribes.
139.805 Agreements with Indian tribes.
139.815 Remote retail sales.
139.83 Administration and enforcement.
139.85 Interest and penalties.
139.86 Prosecutions by attorney general.
BEVERAGE TAXES
Subch. I of ch. 139 Cross-reference
Cross-reference: See also ch.
Tax 7, Wis. adm. code.
139.01
139.01
Definitions. In ss.
139.01 to
139.25 unless the context or the subject matter otherwise requires:
139.01(1)
(1) “Bottler" means any person other than a brewer or brewpub who places fermented malt beverages in bottles or similar containers.
139.01(2)
(2) “Brewer" means any person who manufactures fermented malt beverages for sale or transportation except that brewer does not include a permittee under s.
125.295.
139.01(2e)
(2e) “Brewpub premises" means any premises covered by a permit issued under s.
125.295.
139.01(2g)
(2g) “Department" means the department of revenue.
139.01(2m)
(2m) “Cider" means any alcoholic beverage that is obtained from the alcoholic fermentation of the juice of apples or pears and that contains not less than 0.5 percent alcohol by volume and not more than 7.0 percent alcohol by volume. “Cider" includes, but is not limited to, flavored, sparkling and carbonated cider.
139.01(2p)
(2p) “Division" means the division of alcohol beverages in the department.
139.01(2r)
(2r) “File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
139.01(3)
(3) “Intoxicating liquors" includes all ardent, spirituous, distilled or vinous liquors, liquids, or compounds, whether medicated, proprietary, patented, or not, and by whatever name called, containing one-half of one percent or more of alcohol by volume, which are fit for use for beverage purposes, but does not include fermented malt beverages, as defined in s.
125.02.
139.01(4)
(4) “License," and “fermented malt beverages" have the same meaning as in s.
125.02, and “licensed premises" are premises described in licenses and permits issued by the division, cities, villages, or towns under the authority of said section.
Effective date note
NOTE: Sub. (4) is amended eff. 1-1-25 by
2023 Wis. Act 73 to read:
Effective date text
(4) “License," and “fermented malt beverages" have the same meaning as in s. 125.02, and “licensed premises" are premises described in licenses and permits issued by the division, cities, villages, or towns under the authority of said section, other than a permit issued under s. 125.175.
Effective date note
NOTE: Sub. (4) is amended eff. 1-1-26 by
2023 Wis. Act 73 to read:
Effective date text
(4) “License," and “fermented malt beverages" have the same meaning as in s. 125.02, and “licensed premises" are premises described in licenses and permits issued by the division, cities, villages, or towns under the authority of said section, other than permits issued under ss. 125.175 and 125.24.
139.01(5)
(5) A “manufacturer" is a person, other than a rectifier, who manufactures or distills intoxicating liquors, including selling at wholesale such intoxicating liquors manufactured or distilled by the licensee at the premises designated in the license.
139.01(5m)
(5m) “Pay" means mail or deliver funds to the department or, if the department prescribes another method of payment or another destination, use that other method or submit to that other destination.
