Permit
DTC Permit
- Required: Yes
- Fee: $200
- Expiration:2 yrs from issue date
- Bond:Yes
Sales Tax
- Required:Yes
- State:5%
- Local:Yes
- Tax on Shipping:Yes
Excise Tax
- Required: Yes
- Wine ≤ 14%: $.06605/liters
- Wine >14% – 21%: $.1189/liters
Volume Limit
Limits per Winery
- Year:12 cases per person
Reporting
- Required:Yes
- Sales Tax: Annually by Jan 31st
- Excise Tax: Quarterly by the 15th
- Direct Shipment: Quarterly by the 15th
- Record Retention: At least 4 years
Product Requirements
Product Registration
- Required:No
Product Restrictions
- A direct wine shipper’s permit authorizes the holder to ship ONLY those wines it has manufactured or bottled
Additional Information
Beginning October 1, 2008, wineries are required to have a valid Wine Direct Shipper permit in order to ship to consumers in Wisconsin. Permit holders may ship up to 12 cases to a WI consumer annually. The permit fee is $100 each year and follows a two-year renewal schedule. Additionally, there is a $20 Business Tax Registration (BTR) fee and a minimum bond of $1000 is required. Direct Shippers must register to pay sales and excise taxes.
Other requirements include:
- Appointment of an agent in Wisconsin to act as agent for the service of process.
- Any person or business entity involved in the applicant business who are sole proprietors, partners of a partnership, officers, directors, members, managers, or agents must complete and submit the Alcohol Beverage Personal Questionnaire (form AB-300) and pay a $7.00 per person background check fee.
- State law requires corporations and limited liability companies (LLCs) to appoint an agent that takes responsibility for the licensed or permitted premises (This is separate from the requirement to appoint an agent for service of process).
- Direct Shipment Reports must include the birthdate of the purchaser and the person receiving the wine.
- Containers of wine shipped to an individual in this state shall be clearly labeled to indicate that the package may not be delivered to an underage person or to an intoxicated person.
- Effective Jan. 1, 2025, fulfillment houses are required to obtain a fulfillment house permit for each location involved in the process of shipping wine to residents of Wisconsin.
DTC Changes in Wisconsin
April 2, 2024Wisconsin Public Act 73 of 2023 included numerous changes to the Department of Revenue and alcohol regulation. It created a new division within the department responsible for all alcohol related matters, mandated licensure and onerous reporting requirements for both fulfillment houses and common carriers and required the use of in-state agents. Following passage, UPS and … Read More ⟶
