Intoxicating Liquor, Cider, and Wine Tax

  1. What are the definitions of "intoxicating liquor," "wine," "cider," "liquor," "person" and "permittee?"

  2. What is the tax rate on liquor?

  3. When is there an inventory tax?

  4. Do I need a license or permit to handle liquor?

  5. What types of licenses and permits do I need?

  6. Who pays the liquor tax?

  7. How do I pay the liquor tax?

  8. When are the liquor tax returns due?

  9. How do I file my liquor tax returns?

  10. What should I do if filing electronically causes a hardship?

  11. Is any liquor exempt from the liquor tax?

  12. Under what circumstances can I request a refund from DOR of liquor taxes previously paid?

  13. How do I correct/amend a liquor tax return previously filed?

  14. Should I notify DOR if the business has a change to its name, address, or ownership or if the business ceases operating in Wisconsin?

  15. What records should I keep for Wisconsin tax purposes, and how long should I keep them?

  16. Can individuals bring liquor into Wisconsin?

  17. How can I get additional information or forms about the liquor tax?

February 15, 2019