Wisconsin § 139.03 - Liquor tax.

§ 139.03. Liquor tax.

An occupational tax is imposed upon the selling of intoxicating liquor as follows: 139.03(2m) (2m) The rate of that tax is 85.86 cents per liter on intoxicating liquor, except wine containing not in excess of 21 percent of alcohol by volume, containing 0.5 percent or more of alcohol by volume. The department of revenue may, by rule, set the amount of the taxes imposed under this section for various sizes of containers if the amounts set are in the same proportion to the size of the containers as the rate per liter under this subsection. 139.03(2n) (2n) The rate of that tax is 6.605 cents per liter on wine other than cider containing 14 percent or less of alcohol by volume, 1.71 cents per liter on cider and 11.89 cents per liter on wine containing more than 14 percent of alcohol by volume but not in excess of 21 percent of alcohol by volume. 139.03(2x) (2x) Intoxicating liquor floor tax imposed; procedures. 139.03(2x)(a) (a) Floor tax imposed. On the date tax rate changes become effective under this section a floor tax is imposed upon every manufacturer, rectifier, wholesaler and retailer who is in possession of any intoxicating liquor held for resale on which the intoxicating liquor tax already has been imposed. The person shall determine the volume of that intoxicating liquor and shall file a return by the 15th day of the month following the month in which the new tax rate becomes effective and shall pay any tax due on it, as determined under par. (b) . 139.03(2x)(b) (b) Floor tax computation. The amount of any intoxicating liquor floor tax shall be computed by multiplying the number of liters of intoxicating liquor held in inventory as determined under par. (a) by the difference between the tax rate already paid and the new tax rate, and expressing the resulting figure in dollars. 139.03(2x)(c) (c) Administration. Sections 71.74 (1) , (2) , (10) , (11) , (13) and (14) , 71.75 (4) to (7) , 71.80 (12) , 71.82 (2) , 71.83 (2) (b) 3. , 71.88 (1) (a) and (2) (a) ,