Wisconsin Statutes
§ 139.18 — Presumptions from possession.
Wisconsin § 139.18
JurisdictionWisconsin
Ch. 139Beverage and tobacco taxes
Subch.subch. I of ch. 139 SUBCHAPTER I
BEVERAGE TAXES
This text of Wisconsin § 139.18 (Presumptions from possession.) is published on Counsel Stack Legal Research, covering Wisconsin primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Wis. Stat. § 139.18 (2026).
Text
139.18
139.18(1) (1) The possession of any fermented malt beverages on any licensed premises, other than upon the premises of a brewer, brewpub, or bottler, shall be deemed prima facie evidence that such products are kept with intent to sell and that such products are subject to the tax herein imposed.
139.18(2) (2) The possession of intoxicating liquor on which a tax has not been paid except upon the premises of a manufacturer, rectifier or wholesaler, or any licensed public warehouse shall be deemed prima facie evidence that such liquor is possessed with the intent to sell it contrary to law.
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Legislative History
139.18 History History: 1985 a. 120 ; 2007 a. 20 .
Nearby Sections
15
§ 139.01
Definitions.§ 139.02
Fermented malt beverages tax.§ 139.03
Liquor tax.§ 139.04
Exclusions.§ 139.05
Payment of malt beverages tax.§ 139.06
Liquor tax returns; exceptions.§ 139.09
Registration.§ 139.094
Appeals.§ 139.096
Failure to file.§ 139.11
Records and reports.§ 139.115
Collection.Cite This Page — Counsel Stack
Bluebook (online)
Wisconsin § 139.18, Counsel Stack Legal Research, https://law.counselstack.com/statute/wi/139.18.