Form Ab-115 - Wisconsin Liquor/wine Permit Application (Page 7 of 8) in pdf

AB-115 INSTRUCTIONS FOR

WISCONSIN LIQUOR/WINE PERMITTEES

WHO NEEDS A WISCONSIN LIQUOR/WINE PERMIT

LABEL APPROVAL

No liquor product may be sold or shipped in Wisconsin until the federal

You must obtain a Wisconsin liquor permit if you will:

government has approved the labels that appear on the product container.

1. Manufacture, rectify, blend, or bottle distilled spirits or wine in

Do not submit copies of your federal label approval to the Wisconsin

Wisconsin.

Department of Revenue.

2. Sell distilled spirits or wine at wholesale, including shipping or invoicing

such products from a location in Wisconsin.

SECURITY

3. Import distilled spirits or wine into Wisconsin through U.S. Customs.

If you manufacture, rectify, blend, or bottle distilled spirits or wine in

Wisconsin or import distilled spirits or wine through U.S. Customs, you

If you do business from more than one location in Wisconsin, you must

must post security. The security guarantees your payment of the distilled

obtain a separate permit for each location. For example, you must submit

spirits and wine taxes to the department. The security must be twice your

a separate application for each location from which you manufacture

monthly estimate of your maximum Wiscon sin distilled spirits and wine

or ship liquor in Wisconsin, as well as the location from which invoices

tax liability. The security may not be less than $1,000 nor more than

are issued.

$100,000. You must post security while doing business in Wisconsin.

HOW TO OBTAIN A WISCONSIN LIQUOR/WINE PERMIT

SALESPERSON’S PERMIT

Be sure to provide all requested information. Missing or incomplete informa-

A salesperson’s permit is required for each agent, salesperson, or other

tion will delay the issuance of your permit(s). You may reproduce any of the

representative personally soliciting orders in Wisconsin.

pages of the form as needed. Before mailing, verify that you have included :

A sales person’s permit must be obtained for each person who will be

1. A fully completed application (Form AB-115, Wisconsin Liquor/Wine

soliciting orders.

Application), for each permit requested.

• A permit will not be issued to any person who has an interest, either as

2. The appropriate fee for each permit.

an employee or owner, in a Wisconsin retail establishment that sells

3. A surety bond guaranteeing payment of the distilled spirits and wine

distilled spirits and/or wine.

tax to the department.

4. A Salesperson’s Permit Application (Form AB-121) and $20 Business

• Members of any Wisconsin municipal governing body (for example,

Tax Registration (BTR) fee for each salesperson.

a village board or city common council) who obtain a salesperson’s

permit are prohibited from selling or offering to sell liquor products to

WHOLESALER PERMIT INFORMATION

any retail establishment in that municipality.

To qualify for a wholesaler's permit, you must meet the following criteria:

• Each sales person also requires a Business Tax Registration (BTR)

certificate. There is a one-time $20 fee for this certificate with a $10

1. The premises described in the permit shall be a minimum of 1,000

renewal fee every two years. The fee cannot be prorated or refunded.

square feet of floor space and shall be located in a free-standing

building that is not part of or connected to a premises covered by a

ASSISTANCE

retail license or permit issued under sec. 125.51, Wis. Stats.

You can access the department’s website 24 hours a day, seven days a

2. You must sell and deliver intoxicating liquor to at least 10 retail

week, at From this website, you can:

licensees or permittees that do not have any direct or indirect interest

in each other or in the applicant.

• Access My Tax Account

• Complete electronic fill-in forms

3. Any intoxicating liquor sold shall be physically unloaded at the premises

• Download forms, schedules, instructions, and publications

described in the permit, or at any warehouse premises for which the

• View answers to commonly asked questions

permittee holds a permit, prior to being delivered to a retail licensee

• E-mail us for assistance

or to another wholesaler.

Madison Office Location

Mailing Address

FEE FOR WISCONSIN LIQUOR/WINE PERMIT

2135 Rimrock Road

Excise Tax Section 6-107

Fees are listed on page 1 of the application. Fees are bi-annual and

Madison WI 53713

Wisconsin Department of Revenue

apply to new permits and permit renewals.

PO Box 8900

Phone: (608) 261-6435

Madison WI 53708-8900

Note: Permit fees cannot be prorated and are not refundable.

Fax: (608) 261-7049

E-mail: excise@revenue.wi.gov

RENEWAL OF WISCONSIN LIQUOR/WINE PERMITS

Your permit must be renewed every two years. The department will send

the BTR renewal notice when the permits and certificates subject to BTR

provisions approach their expiration date. The expiration date will vary

from taxpayer to taxpayer. Normally, the expiration date is two years

from the end of the month in which you applied for your permit/certificate.

Permittees with outstanding fees and/or monthly reports may not renew any

permit until all fees are paid and any missing reports filed

The Secretary

of Revenue may revoke a permit prior to its renewal date for just cause.

AB-115 (R. 5-12)

Wisconsin Department of Revenue

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Form Ab-115 - Wisconsin Liquor/wine Permit Application Page 7

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