Wisconsin

The Wisconsin Department of Revenue (DOR)  is responsible for licensing, tax revenue, and enforcing state alcohol laws. 2023 Wisconsin Act 73  creates, as of May 1, 2024, a Division of Alcohol Beverages (DAB) within DOR.

Laws & Rules:

• WI Statutes, Ch. 125 – Alcohol Beverages
• WI Statutes, Ch. 139 – Alcohol Beverage Taxes
• WI Administrative Code, Ch. Tax 8 – Intoxicating Liquors
• Unfair Sales Act

Required:  Yes

Name:  Out-of-State Shipper of Liquor

Fee:  $500

Expiration:  2 years from issue date

Bond:  Required

An Out-of-State Shipper of Liquor Permit is required a for each shipping or billing location. The fee is $500 for two years, plus a $20 Business Tax Registration (BTR) fee. Only one BTR fee is required per entity.

Resources:

• Out-of-State Shipper of Liquor Application
• Application for Business Tax Registration (Online)
• General Instructions-Application for Business Tax Registration
• Surety Bond (A-133)

Required:  No

The wholesaler must file a written statement with the Department of Revenue indicating which brands they will be purchasing from a supplier.

No alcohol beverage product may be shipped into or sold in Wisconsin until the federal government has approved the label which will appear on the product container. Do not submit copies of federal label approvals to the department.

Franchise Law:  No

Exclusive Territories:  Not Required

The Wisconsin Fair Dealership Law (WFDL) does NOT apply to wine dealership agreements.  For purposes of the WFDL the definition of “intoxicating liquor” has the meaning given in s. 125.02 (8) minus wine.

A winery may grant the right to sell a specific brand to more than one wholesaler in the same sales territory. The wholesaler may not sell to anyone outside of its territory.

Required:  Yes

Name:  Distilled Spirits, Cider and Wine Tax Return

Due Date:  Monthly, by the 15th

File form AB-130 and pay excise tax by the 15th of month following the month after the period being reported. Must be filed electronically.

Resources:

• WI Distilled Spirits, Cider and Wine Tax Return & Instructions (AB-130)
• Instructions WI Liquor Tax Multiple Schedule (AB-131)
• Liquor Tax – Electronic Filing

Available:  Yes

Fee:  $20

Expiration:  2 years from issue date

A Liquor/Wine Salesperson’s permit is required if you intend to have any agent, salesperson, or other representative personally soliciting orders in Wisconsin. A salesperson’s permit must be obtained for each person who will be soliciting orders. A permit is not required if you only solicit orders by correspondence and have no salesperson in Wisconsin.

With limited exception, applicants for a salesperson permit are subject to a Business Tax Registration (BTR) fee. There is a $20 registration fee for the BTR Certificate for the first 2-years and a $10 renewal fee every two years thereafter. Normally, the expiration date is two years from the end of the month in which you applied for your permit/certificate.

Resources:

• Wine Salesperson’s Permit Application

License:  Not Allowed

No statutory or regulatory provisions allowing an out-of-state winery to self-distribute.

• DOR on Tap – An Alcohol Industry Update May 2020
• DOR on Tap – An Alcohol Industry Update Nov. 2019
• Intoxicating Liquor, Cider, and Wine Tax Common Questions
• Alcohol Beverage Tax Information (Publication 303)
• Alcohol Beverage Fact Sheets