Section Tax 8.22 - Purchases made outside of state(1) No Wisconsin manufacturer, rectifier, wholesaler or winery shall purchase or receive intoxicating liquor from outside the state except from a person holding an out-of-state permit issued pursuant to s. 125.58, Stats.(2) A list of out-of-state permittees duly licensed to ship intoxicating liquor into the state is available at revenue.wi.gov/Pages/ISE/excise.aspx. Purchases may be made and shipments received only from the permittees included on the lists.(3) A list of Wisconsin manufacturers, rectifiers, wholesalers, wineries and other permittees to whom sales and shipments of intoxicating liquor may be made is available at revenue.wi.gov/Pages/ISE/excise.aspx.(4) The invoice of the out-of-state shipper shall contain the following information:(a) Name and business address of each party as shown on the permit of each.(d) Location from which shipment originated.(g) Quantity and package size of intoxicating liquor by type and brand.(h) Unit price per package.(i) Amount of Wisconsin tax as a separate item.Wis. Admin. Code Department of Revenue Tax 8.22
1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75; am, (1), Register, June, 1983, No. 330, eff. 7-1-83; am. (2) and (3), cr. (4), Register, July, 1990, No. 415, eff. 8-1-90.Amended by, CR 21-085: am. (2), (3) Register August 2022 No. 800, eff. 9/1/2022This section interprets ss. 125.52(1), 125.54(1) and 125.53, Stats.