1. (1) Forms. The department shall provide official forms for filing alcohol beverage tax returns, reports, and refund claims, under s. 139.01 (2r), Stats. Except as approved by the department, tax returns, reports, and refund claims may only be filed using these official forms.

   Note: The official forms for filing alcohol beverage tax returns and refund claims are available on the department’s website at www.revenue.wi.gov/Pages/Form/AlcoholBeverageTax.aspx.

2. (2) Filing forms.

   1. (a) Forms filed with the department shall be submitted by filing them electronically by means prescribed by the department.

   2. (b) The secretary of revenue may waive the requirement to file electronically when the secretary determines that the requirement causes an undue hardship, if the person does all of the following:

      1. 1. Requests the waiver in writing.

         Note: Written requests may be e-mailed to DORExcise@wisconsin.gov, faxed to (608) 261-7049, or addressed to Mandate Waiver Request, Wisconsin Department of Revenue, Mail Stop 5-107, PO Box 8900, Madison WI 53708-8900.

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

   3. (c) In determining whether the requirement to file electronically causes an undue hardship, the secretary of revenue may consider any of the following factors:

      1. 1. Unusual circumstances that may prevent the person from filing electronically.

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

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

History

History: EmR2419: emerg. cr., eff. 12-14-24; CR 25-050: cr. Register December 2025 No. 840, eff. 1-1-26.