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 up to 12 cases of wine annually shipped under a direct wine shippers’ permit and is responsible for complying with annual volume limit. Direct Shippers will be required to pay state and local sales tax, excise tax and file reports. The permit fee is $100 per year.
Applicants must complete the Application for Business Tax Registration and pay a $20.00 tax registration fee. Once the Business Tax Registration ID number is issued the Wine Direct Shipper Application may be submitted. A minimum bond of $1000 is also required. The Wisconsin Department of Revenue recommends completing the Business Tax Registration online to expedite the process. The Direct Shipper application and bond must be mailed to the Department of Revenue. Wisconsin permits are scheduled to be renewed every two years.
Applications have been posted on the Wisconsin Department of Revenue and Wine Institute websites. For questions, contact Wine Institute’s State Relations Department, 415/356-7530.