Section Tax 8.04 - Refunds(1) DESTRUCTION OR RETURN OF DISTILLED SPIRITS AND WINE IN WISCONSIN. A manufacturer, rectifier or wholesaler properly authorized by this state, who possesses distilled spirits or wine in sealed containers which is spoiled or has become unfit for beverage purposes may file a request for a tax refund with the department. A refund for the amount of the tax applying to the merchandise may be made providing the claimant files a written notice to the department of intent to destroy the merchandise at least 10 days prior to destroying such distilled spirits or wine. The department, upon receipt of the notice of intent, may inspect the merchandise prior to destruction by notifying the claimant prior to the expiration of the 10-day period. If the department does not notify the claimant of its intent to inspect before the end of the 10-day period, the claimant may destroy the distilled spirits or wine and make application for refund. The claimant shall make application for the refund on a form to be furnished by the department.(2) RETURNS TO AN OUT-OF-STATE PERMITTEE. A manufacturer, rectifier or wholesaler authorized by this state, who possesses distilled spirits or wine in sealed containers which is spoiled or has become unfit for beverage purposes may file a written notice to the department of intent to return such merchandise to an out-of-state source at least 10 days prior to shipping the distilled spirits or wine. The department, upon receipt of the notice of intent, may inspect the merchandise prior to shipment by notifying the claimant prior to the expiration of the 10-day period. If the department does not notify the claimant of its intent to inspect before the end of the 10-day period, the merchandise may be returned and the out-of-state recipient may make application for refund, or take an appropriate amount of credit against taxable shipments into Wisconsin for that month. The Wisconsin customer will report the transaction as a tax-included export.Wis. Admin. Code Department of Revenue Tax 8.04
1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75; am. (1) and (2) and cr. (3), Register, June, 1979, No. 282, eff. 7-1-79; r. and recr. (1) and (2), r. (3), Register, July, 1990, No. 415, eff. 8-1-90.This section interprets s. 139.10, Stats.