Wis. Stat. » CHAPTER 139 — BEVERAGE AND TOBACCO TAXES
Wisconsin Statutes

Wis. Stat. § 139.08 (2026)

Powers and duties of the secretary of revenue

✓ current as of July 2026
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139.08139.08 Powers and duties of the secretary of revenue.
139.08(1)(1) Administration; personnel. The secretary of revenue shall administer ss. 139.01 to 139.25 and collect and keep a record of all taxes collected.
139.08(2)(2) Rules. The secretary of revenue shall adopt rules necessary to carry out the secretary’s duties under this chapter.
139.08(3)(3) Police powers. The department shall enforce and the duly authorized employees of the department shall have all necessary police powers to prevent violations of s. 134.65 and this subchapter.
139.08(4)(4) Inspection for enforcement. Duly authorized employees of the department of justice and the department of revenue and any sheriff, police officer, marshal, or constable, within their respective jurisdictions, may at all reasonable hours enter any licensed premises, and examine the books, papers, and records of any brewer, brewpub, manufacturer, bottler, rectifier, wholesaler, or retailer, for the purpose of inspecting the same and determining whether the tax and fee imposed by ss. 139.01 to 139.25 have been fully paid, and may inspect and examine, according to law, any premises where fermented malt beverages or intoxicating liquors are manufactured, sold, exposed for sale, possessed, or stored, for the purpose of inspecting the same and determining whether the tax imposed by ss. 139.01 to 139.25 has been fully paid, and whether ss. 139.01 to 139.25 are being complied with. Any refusal to permit such examination of such premises is sufficient grounds under s. 125.12 for revocation or suspension of any license or permit granted for the sale of any fermented malt beverages or intoxicating liquors and is punishable under s. 139.25 (10).
139.08(5)(5) Retention of certain records. Notwithstanding any retention schedule established for the department’s records under s. 16.61, the department shall retain for 3 years after receipt by the department all reports submitted to the division under ss. 125.22 (2) and 125.23 (5) and all records received by the division relating to these reports.
139.08 HistoryHistory: 1975 c. 39, 199; 1977 c. 289; 1981 c. 79 s. 18; 1981 c. 391; 1985 a. 120; 1985 a. 135 s. 83 (5); 1987 a. 399; 1989 a. 31; 2007 a. 20; 2023 a. 73.
Notes of Decisions
Cited in 3 cases, 1987–1998 · leading case: State v. Mendoza, 584 N.W.2d 174 (Wis. Ct. App. 1998).
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State v. Mendoza, 584 N.W.2d 174 (Wis. Ct. App. 1998). · cites it 5× “In any event, besides checking the tavern's license, the officers apparently did not conduct any other activities in furtherance of a tavern check pursuant to § 139.08(4), Stats. Earlier, when frisking Mendoza, the officers seized a set of keys which included the keys to the…”
Andree v. Ashland Cnty., 818 F.2d 1306 (7th Cir. 1987). “Finally, the deputies were authorized to inspect premises that were licensed to sell intoxicating beverages under Wis. Stat.Ann. § 139.08(4) (West Supp.1986).”
Miller Brands-Milwaukee, Inc. v. Case, 457 N.W.2d 896 (Wis. Ct. App. 1990). · cites it 4× “Section 139.08(3), Stats., grants DOR all necessary police powers to prevent violations of ch.”
Wis. Stat. § 139.08(3): 1 case
Miller Brands-Milwaukee, Inc. v. Case, 457 N.W.2d 896 (Wis. Ct. App. 1990). “Section 139.08(3), Stats., grants DOR all necessary police powers to prevent violations of ch.”
Wis. Stat. § 139.08(4): 2 cases
State v. Mendoza, 584 N.W.2d 174 (Wis. Ct. App. 1998). “In any event, besides checking the tavern's license, the officers apparently did not conduct any other activities in furtherance of a tavern check pursuant to § 139.08(4), Stats. Earlier, when frisking Mendoza, the officers seized a set of keys which included the keys to the…”
Andree v. Ashland Cnty., 818 F.2d 1306 (7th Cir. 1987). “Finally, the deputies were authorized to inspect premises that were licensed to sell intoxicating beverages under Wis. Stat.Ann. § 139.08(4) (West Supp.1986).”
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