Form Ab 123 PDF Details

Form Ab 123 is an important form that all business owners should be aware of. This form is used to document the allocation of income and expenses between related parties, and it's essential for ensuring your business is operating in a tax-efficient manner. In this blog post, we'll provide a detailed overview of Form Ab 123, including how to complete it correctly. We'll also explain the benefits of using this form and offer some tips for maximizing its effectiveness. Thanks for reading!

Form NameForm Ab 123
Form Length4 pages
Fillable fields0
Avg. time to fill out1 min
Other namesab 123 ab 123 wisconsin department of revenue form

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Read instructions before completing.

Section A All applicants complete this section


Permit Number

Period Covered

Date of Issuance

Legal Name (corporation, limited liability company, partnership, or individual)


Federal Employer ID Number

Social Security Number (required if sole














or individual)






Business Name (DBA) (if different than Legal Name)


Telephone Number

Business Telephone Number















Business Address (Do not use PO Box)

City or Post Ofice




Zip Code








Mailing Address (if different than Business Address)

City or Post Ofice




Zip Code








Business Located In:




In the Wisconsin county of:




(check one and indicate county)

Village of:

















A separate permit is required for each location from which any distilled spirits or wine is sold or shipped into Wisconsin, including the location from which invoices are issued for such sales or shipments.





Business Tax


1. Type of permit (check one)



Supplemental Fee*

Registration Fee


Public warehouse alcohol beverages

. . . . . . . . . . .

. . . . . . $200



Wine direct shipper

. . . . . . . . . .

. . . . . . . . . . .

. . . . . . $200



Out-of-state shipper of liquor .

. . . . . . . . . .

. . . . . . . . . . .

. . . . . . $500



Indicate type of product being shipped:





distilled spirits






Industrial alcohol

. . . . . . . . . .

. . . . . . . . . . .

. . . . . . -0-



Industrial wine

. . . . . . . . . .

. . . . . . . . . . .

. . . . . . -0-



Industrial fermented malt beverage

. . . . . . . . . . .

. . . . . . -0-



Medicinal alcohol

. . . . . . . . . .

. . . . . . . . . . .

. . . . . . -0-



Sacramental wine

. . . . . . . . . .

. . . . . . . . . . .

. . . . . . -0-









2. Organization (check one)






Sole Proprietor


Wisconsin Corporation – Enter date incorporated: Out-of-State Corporation – Are you registered to do business

in Wisconsin?



Other – Describe:









If Governmental Unit, check appropriate box




Wisconsin State


Limited Liability Company – Enter date registered with the

Department of Financial Institutions:

For federal income tax purposes, will the LLC be taxed as a:



Single member LLC dis-



regarded as a separate




3. Have you as a sole proprietor, partner(s), limited liability company member(s), or corporate oficer(s):




Held, or now hold, a permit or certiicate issued by the Wisconsin Department of Revenue?




If Yes, indicate: Type of permit or certiicate



Permit or certiicate number




Location for which it was issued






Been convicted of violating federal or state laws or local ordinances other than trafic violations?



If Yes, check type:



Local Ordinances

Indicate details of the violation, including nature of violation, date, place, court, and disposition.

(c)If you have been convicted of a felony, describe the nature of the felony. If pardoned, give date and place of the pardon and attach a copy to the application.

Complete reverse side where applicable and sign at bottom.

AB-123 (R. 11-13)

Wisconsin Department of Revenue

(d)Are charges for any offense presently pending against you (other than trafic unrelated to alcohol beverages)?

If yes, check type



Local Ordinances

Describe the status of the pending charges.



4. List name, social security number, home address, and title of all partners, principal oficers of corporation, or LLC members.



Street Address

City, State, Zip

















5. Have you taken over the business of another permittee?



If Yes, give name and address of predecessor.

Permit #

Section B Public Warehouse Alcohol Beverages Applicants Only

6. Location of warehouse where alcohol will be stored:





Zip Code

Section C Wine Direct Shippers Only

7.Home state winery permit/license number (attach a copy with your registration)

8.Federal basic permit for winery issued under 27 USC 203 and 204 (attach a copy with your registration)

9. Have you applied for or do you hold a Wisconsin seller’s permit?



Section D

Out-of-State Applicants Only


Have you applied for, or do you possess, or hold any interest directly or indirectly in a retail license to sell liquor/wine?




If yes, give name and location:


If yes, explain:





Do you intend to ship or invoice (sell) distilled spirits and/or wine in Wisconsin from any location other than the business location


noted in Section A?



If YES, list below the name and address of any companies making such sales or shipments. Include all locations from where your product will be shipped or invoiced. Additional application forms and fees must be submitted for each location listed below.

12.Only one liquor/wine return per company should be iled with the department each month. If you have more than one permit to do business in Wisconsin, please indicate the location from which your consolidated monthly Wisconsin liquor tax return will be iled:

13. Do you intend to ship distilled spirits and/or wine into the State of Wisconsin?



If YES, security must be posted and be twice your monthly estimate of your maximum tax liability (both distilled spirits and wine) but not less than $1,000 nor more than $100,000.

Provide the following information regarding your security posted:

Security number


Security amount $

Security company

14. Will any of your distilled spirits or wine be shipped directly from a foreign country to Wisconsin?



Section E Industrial and Medicinal Applicants Only

15.Profession or business:

16.Purpose for which alcohol or wine will be used (describe in detail):

Section F All Applicants Complete This Section

17. Contact Person Name:


Telephone Number:

Signature Required of All Applicants

I declare under penalties of law that I have examined this information and, to the best of my knowledge, it is true, correct, and complete.













If applicant is a corporation, the president and secretary must sign. If a partnership, two partners must sign. If a limited liability company, two members must sign unless the limited liability company only has one member.

AB-123 (R. 11-13)

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Wisconsin Department of Revenue


This application is used for permits for public warehouse alcohol beverages, wine direct shipper, out-of-state shipper of liquor, industrial alcohol, industrial wine, industrial fermented malt beverage, medicinal alcohol, and sacramental wine.


Any person who ships distilled spirits and/or wine into Wis- consin must obtain an out-of-state shipper’s permit. If you sell, ship, or invoice liquor products into Wisconsin from more than one location, you must obtain a separate permit for each loca- tion. You must submit a separate application for each location from which you will be selling or shipping liquor into Wisconsin as well as the location from which invoices are issued for such sales or shipments.


Any person who ships wine into this state or out of this state to an individual consumer must obtain a wine direct shipper’s permit. If you sell, ship, or invoice wine from more than one location, you must obtain a separate permit for each location. You must submit a separate application for each location from which you will be selling or shipping wine into or out of Wiscon- sin as well as the location from which invoices are issued for such sales or shipments.


Complete each form enclosed with this application carefully. Missing or incomplete information will delay the issuance of your permit(s). You may reproduce any of the accompanying forms.

Before you mail your application, verify you have enclosed ...

1.A fully completed application (Form AB-123), Distilled Spirits/Wine Permit Application, for each permit requested.

2.The appropriate fee for each permit. Fees are listed on page 1 of the application. Fees apply to new permits and

permit renewals (every 2 years). Only one Business Tax

Registration (BTR) fee is required per entity. If you already have a BTR permit, you do not need another one. Permit fees are not refundable.

3.Wisconsin seller’s permit if a wine direct shipper. You can obtain a seller’s permit at application/interview=1232807.

4.Security guaranteeing payment of the distilled spirits and wine tax to the department. If you ship distilled spirits and/or wine into Wisconsin, security must be posted. The security must be twice your monthly estimate of your maximum Wisconsin distilled spirits and wine tax liability. The security may not be less than $1,000 nor more than $100,000. While

doing !business in Wisconsin, you must have security on ile in our ofice.

5.A Salesperson’s Permit Application (Form AB-121) and $20

Business Tax Registration fee for each salesperson who will be personally soliciting orders in Wisconsin.


Your permit must be renewed every two years. The department will send the BTR renewal notice when the permits and certiicates subject to BTR provisions approach their expiration

date. The expiration date will vary from taxpayer to taxpayer.

Normally, the expiration date is two years from the end of the month in which you applied for your permit/certiicate. The Secretary of Revenue may revoke a permit prior to its renewal date for just cause.

Permittees with outstanding fees and/or monthly reports may

not renew any permit until all fees are paid and any missing reports iled.


No liquor product can be shipped into Wisconsin until the federal government has approved the labels which will appear

on the product container. Do not submit copies of your federal label approval to the Wisconsin Department of Revenue.


A salesperson's permit is required if you intend to have any agent, salesperson, or other representative personally soliciting orders in Wisconsin. A salesperson’s permit must be obtained for each person who will be soliciting orders. A permit is not required if you only solicit orders by correspondence and have no salesperson in Wisconsin.

A permit will not be granted to any person who has a direct or indirect interest, either as an employe or owner, in a Wisconsin retail establishment that sells distilled spirits and/or wine.

Members of any Wisconsin municipal governing body (for example, a village board or city common council) who obtain a salesperson’s permit are prohibited from selling or offering to sell liquor products to any retail establishment in that municipality.

The Business Tax Registration fee is $20. There is a $10 renewal fee. The permit fee cannot be prorated or refunded.


You can access the department’s website 24 hours a day,

7 days a week, at From this website, you can:

Access My Tax Account (MTA)

Complete electronic ill-in forms

Download forms, schedules, instructions, and publications

View answers to commonly asked questions

E-mail us for assistance

Physical Address

Mailing Address

2135 Rimrock Road

Excise Tax Unit

Madison WI 53713

Wisconsin Department of Revenue


PO Box 8900


Madison WI 53708-8900

(608)266-6701 FAX (608) 261-7049


AB-123 (R. 11-13)

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Wisconsin Department of Revenue


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

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.


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¢

per liter

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.


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.


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.


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.

5.Business sold.

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.

AB-123 (R. 11-13)

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Wisconsin Department of Revenue

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1. The Form Ab 123 requires certain information to be inserted. Make sure the next blank fields are complete:

Best ways to prepare Form Ab 123 portion 1

2. After the previous section is complete, you need to put in the needed particulars in return For outofstate shippers of, A Name Change Send us, New application Form AB showing, change, This report and any tax owing is, A rider from your surety bonding, your new business name, BRAND AND TYPE LISTINGS, CONSOLIDATED REPORTS If you hold, PAYING THE TAX, The tax rates are as follows, DISTILLED SPIRITS per liter plus, liter administrative fee, WINE or less alcohol by volume, and APPLE CIDER or less per liter so that you can progress to the 3rd step.

Form Ab 123 completion process explained (step 2)

People generally make errors while completing return For outofstate shippers of in this section. Ensure that you double-check whatever you type in here.

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