Last Updated: February 25, 2018

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
  • 12 cases per person per year

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

Additional Information

Beginning October 1, 2008 Wineries are required to have a valid Direct Shipper’s permit. The permit fee is $100 each year and follows a two year renewal schedule. Permit holders may ship up to 12 cases to a WI consumer annually. Direct Shippers must register to pay sales tax and excise tax. In addition, a $1000 bond must be obtained.

  • 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.

Wisconsin Direct Wine Shipper Applications Available

September 16, 2008

On October 1, 2008 the legislation replacing Wisconsin’s reciprocity law with a permit system for the sale and shipment of wine directly from wineries will become effective. Under the new law, the volume limit will increase from three cases per person per year to 12 cases per person per year. A Wisconsin consumer may receive … Read More ⟶

CONTACT INFORMATION

Wisconsin Department of Revenue
Mail Stop 6-107
PO Box 8900
Madison, WI 53708
Phone: (608) 266-6701