Wisconsin DTC compliance

Compliance reference

• volume_limit_basis

  Preliminary

  per_consumer_per_year

• sales_tax_collected_by

  Cross-source verified

  shipper

• volume_limit_unit

  Preliminary

  cases_9l

• permit_term_years

  Cross-source verified

  2

• permit_fee_usd

  Cross-source verified

  200

• common_carrier_allowed

  Cross-source verified

  true

• permit_expiration_anchor

  Single source

  anniversary

• volume_limit_value

  Cross-source verified

  12

• reporting_frequency

  Cross-source verified

  quarterly

• excise_tax_collected_by

  Preliminary

  shipper

• direct_ship_allowed

  Preliminary

  true

• age_verification_required

  Cross-source verified

  true

• reporting_frequency_threshold_gallons

  Single source

  0

• permit_required

  Cross-source verified

  true

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: Wis. Stat. §125.535 Wine; requires direct wine shipper’s permit Maximum Amount for Shipping: No individual in this state may receive more than 108 liters of wine annually. Direct Shipping License or Permit: Wis. Stat. §125.535 (1) AUTHORIZED ACTIVITIES. The department shall issue direct wine shippers’ permits authorizing the permittee to ship wine directly to an individual in this state who is of the legal drinking age, who acknowledges receipt of the wine shipped, and who is not intoxicated at the time of delivery. (2) ANNUAL PERMIT FEE. The department may, by rule, establish an annual fee, not to exceed $100, for each permit issued under this section. All fees collected under this subsection shall be credited to the appropriation account under §20.566 (1) (ha). (3) PERSONS ELIGIBLE. (a) A direct wine shipper’s permit may be issued under this section to any person that manufactures and bottles wine on premises covered by any of the following: 1. A manufacturer’s or rectifier’s permit under §125.52. 2. A winery permit under §125.53. 3. A winery license, permit, or other authorization issued to the winery by any state from which the winery will ship wine into this state. 4. A federal basic permit for a winery under 27 USC 203 and 204. (b) A winery located outside of this state is eligible for a direct wine shipper’s permit under par. (a) 3. or 4. if all of the following apply: 1. The winery holds a valid business tax registration certificate issued under §73.03 (50). 2. The winery submits to the department, with any initial application or renewal for a certificate under §73.03 (50) or a permit under par. (a) 3. or 4., a copy of any current license, permit, or authorization issued to the winery by the state from which the winery will ship wine into this state or the winery’s federal basic permit. (c) Notwithstanding §125.04 (5) (a), natural persons obtaining direct wine shippers’ permits are not required to be residents of this state. Notwithstanding §125.04 (5) (a) 5., a person is not required to complete a responsible beverage server training course to be eligible for a permit under this section. Corporations and limited liability companies obtaining direct wine shippers’ permits are subject to §125.04 (6) and any other person, including any natural person or cooperative, obtaining a direct wine shipper’s permit shall appoint an agent, and be subject to all provisions of §125.04 (6), in the same manner applicable to corporations and limited liability companies. (4) LABELS. Containers of wine shipped to an individual in this state under this section shall be clearly labeled to indicate that the package may not be delivered to an underage person or to an intoxicated person. (5) RESTRICTIONS. No individual may resell, or use for a commercial purpose, wine received by the individual that is shipped under authority of this section. (6) ANNUAL LIMIT. No individual in this state may receive more than 108 liters of wine annually shipped under authority of this section. Each individual shall be responsible for compliance with this annual limit. An individual who violates this annual limit is subject to §125.11 (1). This subsection does not apply to purchases made under a permit issued under §125.61. Wis. Stat. §139.035 (1) All wine shipped directly to an individual located in Wisconsin by a person holding a direct wine shipper’s permit under §125.535 shall be sold with the occupational tax imposed under §139.03 included in the selling price. As directed by the department, the taxes imposed under §139.03 shall be paid to, and a quarterly return filed with, the department once every quarter on or before the 15th day of the next month following the close of the calendar quarter. In addition to filing a quarterly liquor tax return, each person holding a direct wine shipper’s permit under §125.535 shall be required to file an addendum, on forms furnished by the department, that provides, at minimum, the identity, quantity, and price of all wine shipped to individuals in this state during the previous quarter, along with the name, address, and birthdate of each person who purchased the wine as well as the name of the person of legal drinking age who acknowledged delivery of the wine. Working with permittees under §125.535, the department shall develop forms, in both paper and electronic format, for use by such permittees in obtaining this information and complying with any other requirement under this state’s law in connection with the direct shipment of wine. The department shall keep confidential, in the same manner required for tax returns under §71.78 (1) and (5) to (8), reports submitted under this subsection, but the department may use aggregated or summary information from such reports for purposes of §139.11 (4) (b). (2) Any failure of a person holding a direct wine shipper’s permit under §125.535 to pay the occupational tax or file the addendum required under sub. (1) within 30 days of its due date constitutes grounds for revocation or suspension of the permit. The provisions on timely filing under §71.80 (18) apply to the tax and addendum required under this section. (3) No wine may be shipped directly to an individual in this state by a person holding a direct wine shipper’s permit under §125.535 unless the tax imposed under §77.52 or §77.53 is paid on the sale of such wine. Type of Alcohol and Whether License or Permit Required: Wis. Stat. §125.58 (4) A winery located outside of this state may ship wine into this state as provided under §125.535 and is not required to hold an out−of−state shipper’s permit under this section.

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