Form Ab-204 - Limited Manufacturer Permit Applicaiton (Page 2 of 2) in pdf

AB-204 Instructions – Limited Manufacturer Permit Application

WHO NEEDS A LIMITED MANUFACTURER PERMIT

The department shall issue a limited manufacturer’s permit which authorizes the use or sale of intoxicating liquor produced

only if it is rendered unfit for use as a beverage and is used or sold for use as a fuel.

LIMITED MANUFACTURER PERMIT FEES

There is not a fee associated with the limited manufacturer permit, however you will need a Business Tax Registration

(BTR) permit. The fee for the BTR permit is $20 with a $10 renewal fee every two years. Only one BTR permit is required

per entity. If you already have a BTR permit, you do not need another one. Send your completed application and payment

to the mailing address below.

Make check payable to: Wisconsin Department of Revenue

You must also obtain a federal permit. No production may begin until all required permits have been received. Send your

request for a federal permit to: Bureau of Alcohol, Tobacco & Firearms, Federal Building, 1000 N. Water St. Ste. 1710,

Milwaukee WI 53202. For questions regarding the federal permit requirements call 1-877-882-3277.

FILING REQUIREMENTS

• Monthly reports are required to be filed by a holder of a limited manufacturer’s permit only if ethanol is sold that month.

All fuel used in a licensed motor vehicle, including alcohol or gasohol, is subject to Wisconsin’s motor vehicle fuel tax.

• Annual alcohol fuel tax report must be filed to account for the disposition of the alcohol produced. This report is due

whether or not there was production for the year.

• Failure to file either of these reports when due will result in a $10 late filing penalty.

DUE DATE

The annual report is due no later than July 31 for the previous period of July 1 through June 30.

RECORDS

Each permittee must maintain records of production, inventory, and disposition of all alcohol manufactured for a minimum

of four years. These records and the premise where the alcohol is produced or stored must be accessible for inspection

by representatives of this department during normal working hours.

ASSISTANCE

You can access the department’s website 24 hours a day, 7 days a week, at revenue.wi.gov. From this website, you can:

• Access My Tax Account (MTA)

• Complete electronic fill-in forms

• Download forms, schedules, instructions, and publications

• View answers to commonly asked questions

• E-mail us for assistance

Physical Address

Mailing Address

2135 Rimrock Road

Excise Tax Unit

Madison WI 53713

Wisconsin Department of Revenue

PO Box 8900

Madison WI 53708-8900

(608) 266-6701

FAX (608) 261-7049

E-mail: excise@revenue.wi.gov

- 2 -

Form Ab-204 - Limited Manufacturer Permit Applicaiton Page 2