Wisconsin Intoxicating Liquor, Cider or Wine Occupational Alcohol Beverage Tax Surety Bonds
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. 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.
Surety Bond and Tax Permit Requirements:
- Intoxicating alcohol 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. An A-133 surety bond meets this requirement (instead of a bond, cash or other type of security of equal value can be filed with the State). The security or surety 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).
How Much Will This Bond Cost?
The premium that you pay for a Wisconsin Alcohol Beverage Tax Intoxicating Liquor, Cider and Wine Surety Bond is dependent on credit and the bond amount required by the State. Rates for bond amounts under $10,000 start at $100 with good credit. Premiums for bond amounts over $10,000 start at 1% with good credit. Contact our Surety Bond Specialists for a free quote that fits your specific situation.
Read our blog, Wisconsin Alcohol Beverage TaxWisconsin Liquor Tax Information
More Surety Bond Questions?
Check out our FAQ page or What’s a Surety Bond? page. Should you need or choose to buy a surety bond, buy from us. SuretyGroup.com has been underwriting surety bonds throughout the U.S. for more than 35 years. When you work with us, you enjoy the unique benefit of dealing with a team of highly experienced surety agents with in-house underwriting authority. This allows you to receive competitive, low rates, quick approvals, and immediate bond delivery. In most cases, your bond will be delivered within 24 hours after you apply for it.
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