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STATE SHIPPING LAWS: Wisconsin

Open Permit

Last Updated: February 25, 2018

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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

Product Registration
  • Required:No

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.

  • 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 Amends Requirements for DTC Permittees

August 31, 2020

In late May, Wine Institute learned that Wisconsin was delaying the issuance of new DTC shipper permits and renewals for California wineries.  The delay was based on concerns regarding a statutory requirement that out-of-state direct wine shippers, also considered corporations or LLCs, appoint an agent who is a Wisconsin resident with authority and control over … Read More ⟶

View All Wisconsin Alerts View All Compliance Alerts

Licensing Forms

  • Wine Direct Shipper Application (AB-123)
  • Application for Business Tax Registration (Paper, Form BTR-101)
  • Application for Business Tax Registration (Online)
  • General Instructions-Application for Business Tax Registration
  • Surety Bond (A-133)

Reporting Forms

  • Direct Shipper Report Schedule (AB-135)
  • AB-130: Wisconsin Distilled Spirits, Cider and Wine Tax Return (must be filed electronically with Form AB-135)
  • Liquor Tax - Electronic Filing
  • Sales and Use Tax Electronic Filing Options
  • Sales and Use Tax Return, ST-12
  • Instructions for Sales and Use Tax Return
  • My Tax Account portal

Statutes & Advisories

  • WI Stat., Ch. 25, Sect. 125.535 DTC Permit
  • Alcohol Beverage Tax Information (pub. 303)
  • Business Tax Registration FAQ
  • Wisconsin Sales and Use Tax Information

CONTACT INFORMATION

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