Alcohol Beverage Tax Information - 2004 printable pdf download

ALCOHOL BEVERAGE TAX INFORMATION

(including distilled spirits, wine, apple cider and beer)

July 2004

Wisconsin Department of Revenue

INTRODUCTION

• Cider – Any beverage (except beer) obtained from the

fermentation of the juice of apples, containing not less

This document provides information concerning

than 0.5% alcohol by volume and not more than 7% alco-

Wisconsin’s alcohol beverage tax laws. It explains who

hol by volume. Cider can be flavored, sparkling or carbon-

needs an alcohol beverage permit, when returns are due,

ated. Cider containing more than 7% alcohol by volume is

what records to keep, interest and penalties imposed on

taxed as wine.

returns filed incorrectly, and many other related topics.

• Beer – Any beverage made by the alcohol fermentation in

If you have questions, you may call or visit the department

water of barley malt and hops, with or without grains and

at:

sugar, containing 0.5% or more of alcohol by volume. The

term “beer” is used in this document in place of “fermented

2135 Rimrock Road

malt beverages,” the term for beer in Wisconsin law.

Madison, WI 53713

Telephone (608) 266-6702 or 261-8985

• Liquor – This term includes distilled spirits, apple cider

and wine, and is used throughout this document.

or write to:

• Permittee – A person who holds a beverage tax permit

Excise Tax Section

issued by the department. This term is used throughout

PO Box 8900

this document.

Madison, WI 53708-8900

FAX (608) 261-7049

II. IMPOSITION OF THE BEVERAGE TAXES

E-mail: excise@dor.state.wi.us

A. LIQUOR TAXES (distilled spirits, wine and apple ci-

Caution: The information in this document reflects Wis-

der)

consin laws as of July 1, 2004. Laws and rules enacted

after this date may change the information and interpreta-

These taxes are paid by the following permittees registered

tions in this document.

with the department (see Part IV):

1. The Wisconsin liquor wholesaler who imports li-

IMPORTANT MESSAGE

quor from a foreign country under US Customs

bond.

Imported Alcohol Beverages – If you import alcohol bev-

2. The out-of-state shipper who ships liquor into Wis-

erages into Wisconsin from a foreign country, you are re-

consin from other states.

quired to report the imported product on your Wisconsin

3. The Wisconsin manufacturer, rectifier or winery

beverage tax returns. The tax on imported product is pay-

who produces or bottles liquor in Wisconsin.

able by the permittee who is the “importer of record” with

US Customs. Imported product may be received in Wis-

Tax payments must be submitted by the above permittees

consin directly from a foreign country via the Milwaukee

along with their monthly liquor tax returns (AB-130; also

Customs office or shipped into Wisconsin from a Customs

see Part V).

facility in another state by a bonded shipping service.

• Reciprocal Agreements (wine only) – The department can

enter into agreements with other states which allows a win-

DEFINITIONS

ery in one state to ship to individuals in the other state up to

9 liters of wine. The wine tax is paid by the shipper to the

• Distilled spirits – Any beverage (except beer) made by a

state from which the wine is being shipped. These winer-

distillation process from agricultural grains, fruits and sug-

ies are required to submit annual reports to Wisconsin de-

ars, containing 0.5% or more of alcohol by volume. Sold

tailing these sales (AB-135 – Wisconsin Annual Recipro-

under the name of, for example, whiskey, brandy, gin, rum,

cal Wine Shipment Report). This informational report re-

cordials.

quirement is effective with the calendar year 2003 and

should be filed by January 31

of the next year. Currently

• Wine – Any beverage (except beer) made by a fermenta-

Wisconsin has reciprocal agreements with the States of

tion process from agricultural products, fruits and sugars,

California, Oregon and Washington.

containing 0.5% or more of alcohol by volume. Sold under

the name of, for example, wine, vermouth, sake. Includes

cider containing more than 7% alcohol by volume.

AB-103 (R. 7-04)

Alcohol Beverage Tax Information - 2004

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