Section Tax 8.63 - Liquor wholesaler warehouse facilities(1) MINIMUM REQUIREMENTS FOR WAREHOUSE FACILITIES. The premises described in a permit issued under s. 125.54, Stats., shall be a minimum of 1,000 square feet of floor space and shall be located in a free-standing building that is not part of or connected to a premises covered by a retail license or permit issued under s. 125.51, Stats.(1m) EXCEPTION TO MINIMUM REQUIREMENTS. The secretary of revenue may waive the requirement that a premises described in a permit issued under s. 125.54, Stats., be a minimum of 1,000 square feet of floor space when the secretary determines the waiver fair and equitable, if the applicant or permittee does both of the following:(a) Submits a written request for a waiver along with the application for issuance or renewal of a permit.(b) Clearly indicates how the requirements described in sub. (1) and s. 125.54(7), Stats., other than the requirement that the premises described in the permit be a minimum of 1,000 square feet of floor space, will be or have been met.(2) PURCHASES BY A WHOLESALER. Every permittee under s. 125.54, Stats., shall retain invoices covering all purchases of intoxicating liquor stored at the premises described in the permit for a period of 2 years from the date of the invoice. Such invoices shall be retained on the premises described in the permit and shall be open to inspection at all reasonable times by any representative of the department.(3) INVENTORY RECORDS. Every permittee under s. 125.54, Stats., shall complete a written inventory listing the entire stock of intoxicating liquor stored at the premises described in the permit as of the close of business on the last day of every month. A copy of the inventory listing shall be retained on the premises described in the permit for 2 years from the date the inventory is completed and shall be open to inspection at all reasonable times by any representative of the department.(4) INSPECTIONS OF WAREHOUSE FACILITIES. Before issuing a permit under s. 125.54, Stats., the department shall conduct a site inspection of the premises described in the permit application to determine if such premises meets the minimum requirements described in sub. (1). The department shall also conduct periodic site inspections of premises described in permits issued under s. 125.54, Stats. Site inspections shall be conducted by department personnel generally familiar with activities of intoxicating liquor wholesalers.(5) BACKGROUND INVESTIGATIONS OF APPLICANTS. Before issuing a permit under s. 125.54, Stats., the department shall conduct a background investigation to determine that the applicant is qualified to hold the permit. The background investigation shall be limited to obtaining information that is necessary to enable the department to verify that the applicant meets the eligibility requirements described in s. 125.54(2), Stats.(6) PROCESSING OF PERMITS BY THE DEPARTMENT. All applications for issuance or renewal of permits under s. 125.54, Stats., shall be processed by department personnel generally familiar with activities of intoxicating liquor wholesalers. The issuance and renewal of permits shall be done in coordination with the enforcement of the requirements of s. 125.54(7), Stats., including the inspections under sub. (4) and the background investigations under sub. (5).Wis. Admin. Code Department of Revenue Tax 8.63
CR 06-030: cr. Register September 2006 No. 609, eff. 10-1-06; emerg. am. (1), cr. (1m) and (7), eff. 10-29-07; CR 07-109: am. (1), cr. (1m) and (7) Register May 2008 No. 629, eff. 6-1-08.Amended by, CR 21-108: r. (7) Register July 2022 No. 799, eff. 8/1/2022.Section 125.54(7), Stats., was created by 2005 Wis. Act 25, effective July 27, 2005.
Note: This section interprets s. 125.54(7), Stats.