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AB-130 INSTRUCTIONS

LINE 2. Enter the total liters of untaxed product from Schedule 1

WHO MUST FILE THIS RETURN

PAYMENT OF TAX

This return and accompanying schedules must be filed by all

of Form AB-131 or Form AB-135.

Payment is due by the 15th of the month following the period

manufacturers, rectifiers, wholesalers, wineries, wholesale

being reported.

LINE 3. Enter total liters you bottled in Wisconsin during the

alcohol dealers, wine direct shippers, and out-of-state shippers

Payment must be made by Electronic Fund Transfer (EFT) if the

month.

holding permits issued by the Wisconsin Department of Revenue

filer had a liability of $1,000 or more in the previous year. Pay-

for distilled spirits, cider and wine which contain more than 1/2%

LINE 4. Enter the total liters released from Wisconsin bonded

ments must be submitted according to the instructions in our

premises as recorded on Form AB-138, line 9A, or on a federal

of alcohol by volume (abv).

Electronic Funds Transfer Guide. Information about EFT can be

release form.

obtained online at: revenue.wi.gov/eserv.eftgen.html.

DUE DATE

LINE 6. Enter the total liters of untaxed product from Schedule 5

This return is due by the 15th of the month after the period being

If paying by check, make check payable to the Wisconsin

of Form AB-131 or Form AB-135, which you shipped to another

reported.

Department of Revenue.

state.

FILING METHOD

LINE 7. Enter the total liters of untaxed sales in Wisconsin

Late Payment: Interest is assessed at the rate of 1.5% per

This return and accompanying schedules must be filed

itemized on Schedule 5 of Form AB-131 or AB-135. Examples:

month, calculated from the due date until paid.

electronically trhough My Tax Account (MTA) or by an approved

sacramental wine sales by in-state Wisconsin wholesalers and

xml schema.

spirits sold to medicinal and industrial permittees.

RECORDS

Keep a complete copy of your return and all records used in pre-

LINE 8. Enter the total untaxed credit liters from Schedule 3 of

LATE-FILED RETURNS

paring the return for at least four years. The records must be kept

Form AB-131 or AB-135. For example, enter wine losses discov-

Returns which are not timely filed are subject to the following

at the permit location for the first two years in a place and man-

ered prior to product being released at U. S. Customs. Untaxed

statutory charges:

ner easily accessible for review by department representatives.

product which is lost must be included as a purchase on line 2

1. A mandatory $10 late-filing fee.

and credit claimed on line 8.

2. A late filing penalty of 5% of the tax due for each month or

NAME / ADDRESS / OWNERSHIP CHANGES

LINE 9. No entries except those authorized by the department.

Notify this department, in writing, if your business undergoes any

partial month the tax is unpaid (not exceeding 25% of the tax

of the following:

due).

LINE 12. To compute the liters transferred from your untaxed

• Name change (legal or DBA)

inventory to your taxed inventory, complete line 13. Determine

COMPLETING THE RETURN

• Change in address (mailing or location)

the difference between lines 11 and 13 in each column and enter

• Ownership

the difference on line 12 as liters transferred. Enter the liters

Liter Computations – Calculate liters according to federal

transferred on line 16. The taxes you owe are computed using

regulations. Extend liters to the nearest hundredth, for example,

If you discontinued or sold your business during the month, check

the liters entered on line 12.

3.17 liter.

the “Permit Cancellation” box located at the top of the form and

LINE 13. Enter the actual liters of untaxed product obtained

enter the date the business was sold/discontinued. You must

OUT-OF-STATE AND WINE DIRECT SHIPPER PERMITTEES –

from the physical inventory taken at the close of business on the

file a return for the month you go out of business and report all

Enter the following:

last day of the month covered by this return.

Wisconsin transactions you made for that month.

• On line 19 in Section 2, your shipments to Wisconsin during

LINE 14. Enter the liters of tax-paid product from line 23 of last

the month from tax-paid sales, Schedule 6. Credits or product

If you sold your business, please provide the name and address

month’s Form AB-130.

returns should be shown as negative sales on Schedule 6.

of the new owner.

• Tax computation in Section 3.

LINE 15. Enter the total liters of tax-paid product from Sched-

Permits are not transferable and must be returned to the

ule 2 of Form AB-131 or Form AB-135 which you purchased

Out-of-state and wine direct shipper permittees disregard the

department for cancellation. Attach your permit to your final return.

during the month.

remaining instructions on this form.

LINE 18. Enter the total liters of Wisconsin tax-paid product from

ASSISTANCE

Schedule 6, of Form AB-131 or Form AB-135 which you sold or

You can access the department’s website 24 hours a day, 7 days

IN-STATE PERMITTEES – You must complete the entire return

a week at revenue.wi.gov. From this website, you can:

if you purchased both untaxed and tax-paid products during the

transferred outside Wisconsin during the month.

month. If you deal exclusively in tax-paid product, skip Section 1

• Access My Tax Account

LINE 19. Enter the total liters of tax-paid product from Schedule 6

and complete Section 2.

• Download forms, schedules, instructions, and publications

of Form AB-131 or Form AB-135 which you sold in Wisconsin

• View answers to commonly asked questions

during the month.

Direct Imports – An in-state permittee must pay the tax on

• E-mail us comments or request help

spirits, cider, and wine products imported from foreign coun-

LINE 20. Enter the total liters of tax-paid product claimed as a

credit on Schedule 4 of Form AB-131 or Form AB-135. For exam-

tries when they are the “importer of record” and the product is

Physical Location

Mailing Address

ple, enter tax-paid spirits shipped short by an out-of-state supplier.

shipped to or received in Wisconsin. Enter the liters imported

2135 Rimrock Road

Excise Tax Unit

during the month on line 2, Section 1.

Madison WI 53713

Wisconsin Department of Revenue

LINE 23. Enter the actual liters of tax-paid product obtained

PO Box 8900

from the physical inventory taken at the close of business on the

SECTION 1 (for in-state permittees only)

Madison WI 53708-8900

last day of the month.

LINE 1. Enter the number of liters of untaxed product from

Phone: (608) 266-6701

line 13 of last month’s return.

Fax:

(608) 261-7049

E-mail:

excise@revenue.wi.gov

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AB-130 (R. 11-13)

Wisconsin Department of Revenue

Form Ab-130 Sample And Instructions - Wisconsin Distilled Spirits, Cider, And Wine Tax Return

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