- (1) Each manufacturer, rectifier, and winery shall attach a memo invoice stating the quantity and package size by type and brand when shipping intoxicating liquor to a representative in this state for the purpose of free samples under s. 125.69 (9), Stats.
- (2) An out-of-state manufacturer shall possess a permit under s. 125.58, Stats., prior to shipping into this state any liquor samples to their representatives.
- (3) The memo invoice in sub. (1), shall bear the words, “Applicable state tax paid. Not for resale.” All sample liquor is subject to the Wisconsin liquor excise tax. The tax paid by the out-of-state shipper shipping or causing the liquor to be shipped into this state shall be remitted no later than the 15th day of the month following the shipment.
History
History: EmR2419: emerg. cr., eff. 12-14-24; CR 25-050: cr. Register December 2025 No. 840, eff. 1-1-26.