Wisconsin
Open with a permitFiled electronicallyLast checked September 29, 2026
Open to California wineries that hold a two-year Direct Wine Shipper's Permit, post security, and ship only through permitted fulfillment houses and carriers.
Wisconsin has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Direct Wine Shipper's Permit from the Division of Alcohol Beverages, $200 for two years, plus a Business Tax Registration.
- Volume limit
- No individual may receive more than 108 liters (12 nine-liter cases) a year of direct-shipped wine.
- Bond
- Security of twice your estimated monthly wine tax, at least $1,000 and at most $100,000.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Wine tax return, quarterly (Apr 15, Jul 15, Oct 15, Jan 15), filed electronically | AB-130 | Department of Revenue | Prepared by Pinrates. You submit it in the Department of Revenue's liquor tax file upload. |
| Shipment addendum (each buyer, birthdate and signer), filed with the AB-130 | AB-135 | Department of Revenue | Prepared by Pinrates, with the AB-130. You submit it in the Department of Revenue's liquor tax file upload. |
| Sales and use tax return (last day of the month after the period; early monthly 20th) | ST-12 | Department of Revenue | Filed electronically by Pinrates. |
When it's due
| Wine tax, AB-130 + AB-135 addendum | Jan, Apr, Jul, Oct, by the 15th |
| Sales tax (monthly filers) | Every month, by the last day of month |
| Sales tax (quarterly filers) | Jan 31, Apr 30, Jul 31, Oct 31 |
| Sales tax (annual filers) | Jan 31 |
A typical year. The permit renews every two years on a date set by when you first applied, so it is not shown; early monthly sales tax filers file by the 20th.
Tax rates
5% sales tax plus county and Milwaukee city taxes, and the wine tax of 6.605 cents a liter (11.89 cents above 14%).
Local rates: calculated from each delivery address.
Other rules
- Label registration
- Brand list (name, description, alcohol content) supplied to the Division before a brand is sold; no fee or expiration.
- Carrier
- Only a common carrier holding a Wisconsin common carrier permit; any fulfillment house needs its own Wisconsin permit.
Changes since September 29, 2026
None recorded. The Wisconsin chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Wisconsin's direct-shipping rules after that date is posted here.
Ship to Wisconsin?
Of the returns and reports above, Pinrates files 1 electronically and prepares 1 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the Wisconsin chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| wi-01 | Wisconsin Department of Revenue, Form AB-321, Direct Wine Shipper's Permit Application (N. 12-24), with instructions and Statement of Brand Registration | Wisconsin Department of Revenue | |
| wi-08 | Filed electronically with Form AB-130 | Wisconsin Department of Revenue, Schedule AB-135 (R. 7-15), Wisconsin Winery and Direct Shipper Schedule, with instructions | Wisconsin Department of Revenue |
| wi-15 | Personal questionnaire for each owner, officer, member and agent | AB-300 | Wisconsin Department of Revenue |
| wi-16 | Appointment of agent | AB-101 | Wisconsin Department of Revenue |
| wi-17 | Seller's permit for sales tax | Business Tax Registration | Wisconsin Department of Revenue |
| wi-18 | Surety bond | A-133 | Wisconsin Department of Revenue |
| wi-19 | Wine tax return, quarterly | AB-130 | Wisconsin Department of Revenue |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| wi-20 | File and pay AB-130, AB-135 and sales tax | My Tax Account | Wisconsin Department of Revenue |
| wi-21 | Liquor tax returns by XML file transmission | Wisconsin Department of Revenue | |
| wi-22 | Sales tax rate lookup by address | Wisconsin Department of Revenue | |
| wi-23 | Premier resort area tax | Wisconsin Department of Revenue |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| wi-03 | Direct wine shipper's permit | Wis. Stat. § 125.535 | |
| wi-05 | Wine tax rates | Wis. Stat. § 139.03(2n) | |
| wi-06 | Tax on wine shipped directly | Wis. Stat. § 139.035 | |
| wi-09 | Producers supply names, brands, descriptions and alcohol content to the Division before a new product is marketed | Wis. Stat. § 125.68(9)(f) | |
| wi-10 | Fulfillment house and common carrier provisions effective the first day of the 13th month after publication on December 7, 2023 | 2023 Wisconsin Act 73, § 65(4m) | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| wi-24 | Sales price includes delivery charges, defined to include transportation, shipping, postage, handling, crating and packing | Wis. Stat. § 77.51(2m) and (15b)(a)4. |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| wi-02 | Updated November 7, 2024 | Wisconsin Department of Revenue, Fact Sheet 3102, Alcohol Beverage Permits | Wisconsin Department of Revenue |
| wi-04 | 5% state rate | Wisconsin Department of Revenue, "Tax Rates" common questions | Wisconsin Department of Revenue |
| wi-07 | Definitions, returns, e-filing, security, BTR fees, records | Wisconsin Department of Revenue, "Intoxicating Liquor Tax" common questions | Wisconsin Department of Revenue |
| wi-11 | Updated November 7, 2024 | Wisconsin Department of Revenue, Fact Sheet 3120, Fulfillment House Permits | Wisconsin Department of Revenue |
| wi-12 | Updated November 7, 2024 | Wisconsin Department of Revenue, Fact Sheet 3121, Common Carrier Permits | Wisconsin Department of Revenue |
| wi-25 | Total charge including delivery is taxable, whoever carries the goods | Wisconsin Department of Revenue, Publication 201, Wisconsin Sales and Use Tax Information (1/19), "Delivery Charges" | Wisconsin Department of Revenue |
| wi-13 | Municipalities and rates | Wisconsin Department of Revenue, Publication 403, Premier Resort Area Tax (3/26) | Wisconsin Department of Revenue |
| wi-14 | Reporting periods, due dates, zero returns | Wisconsin Department of Revenue, "Sales and Use Tax" common questions | Wisconsin Department of Revenue |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Wisconsin chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.