Businesses in Wisconsin that sell, ship, manufacture and warehouse intoxicating liquor, wine or cider for both beverage and non-beverage purposes are required to apply for a permit through the Wisconsin Department of Revenue. A form of security is required as well, such as a Surety Bond from SuretyGroup.com.
Intoxicating liquors are defined as beverages (with the exception of beer) that are made through a distilling process (using fruit, sugar or grains) and have an alcohol content of 0.5% or more. Intoxicating beverages include wine, cider, and liquor.
Intoxicating beverage occupational tax permits are required for the following: a Wisconsin liquor wholesaler, manufacturer, rectifier, winery (including cider), public warehouse, direct shipper, limited manufacturer, industrial wine, industrial alcohol, out-of-state shippers, sacramental wine, medicinal alcohol, liquor salesperson and an out-of-state liquor person.
Alcoholic beverages sold for retail will need a retail license that is obtained from the city, town or village that the business will be located in.
Alcoholic beverages sold at the wholesale level will need a permit and applicants must apply for a Business Tax Registration Certificate through the Department of Revenue Excise Tax Unit. Permits are issued for a two-year term.
Permit requirements include a form of security to be on file with the State of Wisconsin. A surety bond meets this requirement (in lieu of a bond, cash or other type of security of equal value can be filed with the State). The security or bond amount is based on the formula of: equal to twice the person's estimated monthly liquor tax but not less than $1,000 or more than $100,000.
The following are exempt from the liquor tax: homemade wines (that are not sold for retail), wine for sacramental purposes, liquor that is shipped to foreign countries or other states, sold for industrial purposes (for food items), and hospitals (for medicinal purposes).
The premium that you pay for a Wisconsin Intoxicating Liquor, Cider and Wine Tax Bond is dependent on credit and the bond amount required by the State.
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