Wis. Stat. § 139.04
Exclusions
Redline — January 1, 2003 → current.View current text →
Current — January 1, 2011
As of January 1, 2003
No tax is levied by ss. 139.02 and 139.03 in respect to:
No tax is levied by ss. 139.02 and 139.03 in respect to:
(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.
(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 of fermented malt beverages to workmen employed in the brewery for consumption on the brewery premises without charge.
(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 per cent of alcohol by volume.
(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 of intoxicating liquor in bulk between manufacturers, rectifiers and wineries.
(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.
(5) Sale, possession or removal of fermented malt beverages or intoxicating liquor for shipment in interstate or foreign commerce.
(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.
(6) Sale and use of wine for sacramental purposes.
(7) Sale of alcohol to industrial permittees to be used for industrial 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.
(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.
(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.
(9) Sale of wine to industrial wine permittees to be used for industrial purposes.
Official source: Wisconsin State Legislature. Reproduced from public-domain Wisconsin statutes; confirm against the official source for the current text. Not legal advice.