Alcohol beverages removed from the production premises for transfer to a full-service retail outlet established by a brewer under s. 125.29 (7), Stats., a manufacturer or rectifier under s. 125.52 (4), Stats., or a winery under s. 125.53 (3), Stats., is a removal for consumption or sale and the tax under s. 139.02 or 139.03, Stats., shall be imposed at the time of transfer.

History

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