No tax is levied by ss. 139.02 and 139.03 in respect to: (1) Wine, as defined in s. 125.02 (22), or fermented malt beverages made in compliance with the limitations specified in s. 125.06 (3) (a), (3g), (3r), or (4). (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. (3) Manufacture or sale of any beverage containing less than one-half of one percent of alcohol by volume. (4) Sale or shipment of fermented malt beverages by a brewer to a bottler or between brewers, or of intoxicating liquor, whether in bulk or any state of packaging, between manufacturers, rectifiers, and wineries. (5) Sale, possession or removal of fermented malt beverages or intoxicating liquor for shipment in interstate or foreign commerce. (6) Sale and use of wine for sacramental purposes. (7) Sale of alcohol to industrial permittees to be used for industrial purposes. (7m) Sale of fermented malt beverages to industrial permittees to be used for industrial purposes. (8) Sale of alcohol to medicinal permittees to be used for hospital or medicinal purposes. (9) Sale of wine to industrial wine permittees to be used for industrial purposes.
‹ Prev All Wisconsin sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.