139.04 Exclusions.
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/wi/chapter-139/139-04A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
139.04 Exclusions. 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
(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.