RESPONSIBILITIES OF A PERMITTEE
If you are issued a permit to ship liquor products into Wiscon- sin, you have several statutory obligations which you must carry out in order to retain your permit. These responsibilities are outlined below:
For out-of-state shippers of liquor, monthly return,
Wisconsin Distilled Spirits/Wine Tax Return, Form AB-130, and schedules must be iled with the department covering all Wisconsin transactions which occurred during the
month. For wine direct shippers, a return (Form AB-130) is iled quarterly. A report must be iled even though no shipments are made into Wisconsin. In this instance, indicate “No Shipments Made” on Form AB-130. All
intoxicating liquor tax reports and returns are required to be iled electronically with the department via the department’s
web page or with an xml bulk transfer schema. More information about the electronic iling methods can be found at www.revenue.wi.gov/html/liquor.html.
This report and any tax owing is due 15 days after the close of the month or quarter.
BRAND AND TYPE LISTINGS – Permittees liable for tax on distilled spirits must submit with each monthly report a listing of distilled spirits, Form AB-132, (by brand and type) shipped to Wisconsin that month.
CONSOLIDATED REPORTS – If you hold more than one
out-of-state shipper’s or wine direct shipper’s permit, the department requests that you only ile one monthly or quar- terly return on which all liquor transactions are consolidated. If applicable, complete question 12 on the application pro-
viding the location from which your consolidated report will be iled.
2.PAYING THE TAX
The tax rates are as follows:
DISTILLED SPIRITS – 85.86¢ per liter plus a 2.906¢ per
liter administrative fee
WINE – 14% or less alcohol by volume - 6.605¢ per liter more than 14% alcohol but less than 21% - 11.89¢
APPLE CIDER – 7% or less - 1.71¢ per liter
The tax on distilled spirits (plus fee) and wine is computed on and paid with your monthly or quarterly return.
All returns submitted after the due date are subject to a $10 late iling fee and a penalty of 5% of the tax due for each
month the tax is unpaid (not exceeding 25% of the tax due).
Any tax not paid by the due date is subject to interest at the rate of 1.5% per month until paid.
Failure to timely submit your monthly returns may result in the department initiating proceedings to revoke your permit.
3.SHIPPING LIQUOR ONLY TO AUTHORIZED WISCONSIN CUSTOMERS
The holder of an out-of-state shipper’s permit may only ship distilled spirits and wine to Wisconsin wholesalers and wineries, industrial alcohol and wine permittees, and medicinal permittees authorized by our department to receive such shipments.
Caution: Shipments made to any unauthorized person are subject to coniscation. In addition, your permit may be revoked.
You must keep adequate records so that the department can verify if your return was properly completed and the correct amount of tax paid. Such records must be kept for four years and in a place and manner easily accessible for review by department personnel.
5.RESPONSIBLE FOR ACTIONS OF SALESPERSONS
All permittees are responsible for the actions of their salespersons. Your permit may be in jeopardy if any of your salespersons violate the Wisconsin liquor laws and regulations.
6.REPORTING NAME / ADDRESS / OWNERSHIP CHANGES or CEASING OPERATIONS
Notify us immediately (in writing) when your business undergoes any of the changes mentioned below.
A.Name Change – Send us:
1.New application (Form AB-123) showing name change.
2.A rider from your surety bonding company showing your new business name.
B.Address Change – If your business moves, your permit may be transferred to the new address, provided the business is still located within the same municipality. An application form, Form AB-163, must be completed to change the address. A $10 fee applies.
If your business moves to a new municipality, or moves more than once during a calendar year, Wisconsin law requires that you obtain a new permit. You must com- plete a new application for an out-of-state shipper's
permit and pay the required supplemental fee of $500 and the $20 Business Tax Registration fee.
C.Ownership Change – Submit the following:
1.Application for the distilled spirit/wine permit (plus the fee). Your old permit is not transferable to the new business.
2.Application (plus $20 fee) for each salesperson personally soliciting orders in Wisconsin.
3.Security guaranteeing payment of the distilled spirits and wine tax to the department.
Examples of ownership changes include:
1.Sole proprietorship becoming a partnership or corporation.
2.Partnership becoming a sole proprietorship or corporation.
3.Partner being added to or dropped from a partner- ship. Partnerships that add or drop partners must
notify the department in writing of the change in partners. If a new Federal Employer Identiication number is assigned, you must apply for a new permit.
4.Death of sole proprietor.
D.A change of a corporate oficer is not regarded as a
change in ownership. However, you should notify the department of the new oficer’s name, social security number, home address and title.
E.Ceased Operations – You must:
1.Return your permit to the department.
2.Indicate the last day you operated in Wisconsin.
3.File a inal monthly report showing all transactions made during your inal month of business. Indicate
Final on that report (Form AB-130) above your name.