WI

Wisconsin DTC compliance

Registration, tax, and operational requirements for shipping wine direct-to-consumer in Wisconsin. Every rule traces to a primary source.

Permitted

DTC wine shipping is permitted in Wisconsin today.

Statute

“The division shall issue direct wine shippers’ permits authorizing the permittee to ship wine manufactured or bottled by the permittee directly to an individual in this state who is of the legal drinking age”

https://docs.legis.wisconsin.gov/document/statutes/125.535?view=section

Compliance reference

  • Permit fee

    Single source

    $200

  • Volume limit

    Single source

    12

  • Volume limit basis

    Preliminary

    Per consumer per year

  • Reporting frequency

    Cross-source verified

    Quarterly

  • Sales tax collected by

    Cross-source verified

    Shipper

  • Permit term

    Cross-source verified

    2 years

  • Permit expiration anchor

    Single source

    Anniversary

  • Volume limit unit

    Preliminary

    9-liter cases

  • Excise tax collected by

    Preliminary

    Shipper

  • Direct shipping allowed

    Preliminary

    Yes

  • Common carrier delivery allowed

    Single source

    Yes

  • Age verification required

    Single source

    Yes

  • Reporting frequency threshold (gallons)

    Single source

    0

  • Permit required

    Cross-source verified

    Yes

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

    This WI reference text was published 2021-10-15, before the 2026-08-30 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields. It returns once the source is re-pulled and re-graded.

Sales-tax rate

Base state sales-tax rate

Cross-source verified

5%

Confirmed across ≥2 independent governmental/industry sources.

Rate facts

Bond amount (maximum)
$100,000
Bond amount (minimum)
$1,000
Bond basis formula
twice the estimated maximum monthly liquor tax (floor $1,000, cap $100,000)
Bond required
Yes
Excise rate by alcohol class
ABV 0–14%: rate 0.06605; ABV 14–21%: rate 0.1189
Excise rate basis
Per liter
Excise rate per unit
$0.06605
Federal basic permit required
Yes
Franchise tax required
No
Litter tax required
No
Monthly zero-sales report required
No
Economic nexus threshold
$100,000
Permit application form
AB-321
Permit application URL
https://www.revenue.wi.gov/DORForms/ab-321f.pdf
Product registration required
Yes
Maximum local sales-tax add-on
0.5%
State sales-tax rate
5%
Single local use-tax rate option
No

Primary sources

3