Intoxicating Liquor, Cider, and Wine Tax


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of December 14, 2021: secs. 71.74, 71.77, 73.03, 73.0302, 77.52, 77.522, 77.58, 125.02, 125.03, 125.04, 125.06, 125.10, 125.19, 125.27, 125.275, 125.29, 125.295, 125.30, 125.51, 125.52, 125.53, 125.54, 125.55, 125.60, 125.62, 125.63, 125.65, 139.01, 139.03, 139.035, 139.04, 139.06, 139.08, 139.09, 139.092, 139.10, 139.11, 139.22 and 139.25, Wis. Stats., and secs. Tax 1.12, 8.001 and 8.04, Wis. Adm. Code.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

Contact Us​

Excise Tax Unit
Wisconsin Department of Revenue
PO Box 8900
Madison, WI 53708-8900
Phone: (608) 266-6701
Fax: (608) 261-7049
Email:DORExciseTaxpayerAssistance@wisconsin.gov

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100141

December 14, 2021