139.04 Exclusions. - Wisconsin Statutes

139.04

139.04 Exclusions. No tax is levied by ss. 139.02 and 139.03 in respect to:

139.04(1)

(1) Making of wine, cider or fermented malt beverages at home solely for consumption therein and use thereof in such home by the family and guests without compensation.

139.04(2)

(2) Furnishing by a brewer or brewpub of fermented malt beverages to workmen employed in the brewery or brewpub for consumption on the brewery premises or brewpub premises without charge.

139.04(3)

(3) Manufacture or sale of any beverage containing less than one-half of one percent of alcohol by volume.

139.04(4)

(4) Sale or shipment of fermented malt beverages by a brewer to a bottler or of intoxicating liquor in bulk between manufacturers, rectifiers and wineries.

139.04(5)

(5) Sale, possession or removal of fermented malt beverages or intoxicating liquor for shipment in interstate or foreign commerce.

139.04(6)

(6) Sale and use of wine for sacramental purposes.

139.04(7)

(7) Sale of alcohol to industrial permittees to be used for industrial purposes.

139.04(7m)

(7m) Sale of fermented malt beverages to industrial permittees to be used for industrial purposes.

139.04(8)

(8) Sale of alcohol to medicinal permittees to be used for hospital or medicinal purposes.

139.04(9)

(9) Sale of wine to industrial wine permittees to be used for industrial purposes.

139.04 - ANNOT.

History: 1973 c. 90; 1985 a. 29; 2007 a. 20; 2009 a. 177.

139.04 - ANNOT.

Cross Reference: See also ss. Tax 8.31 and 8.35, Wis. adm. code.