2009 Ab 123 Instructions For Distilled Spirits/wine Permittees
INSTRUCTIONS FOR DISTILLED SPIRITS/WINE PERMITTEES
This application is used for permits for public warehouse alcohol
Permittees with outstanding fees and/or monthly reports may not
beverages, wine direct shipper, out-of-state shipper of liquor, in-
renew any permit until all fees are paid and any missing reports
dustrial alcohol, industrial wine, industrial fermented malt beverage,
filed.
medicinal alcohol, and sacramental wine.
LABEL APPROVAL
WHO NEEDS AN OUT-OF-STATE SHIPPER’S PERMIT
No liquor product can be shipped into Wisconsin until the federal
Any person who ships distilled spirits and/or wine into Wisconsin
government has approved the labels which will appear on the
must obtain an out-of-state shipper’s permit. If you sell, ship, or
product container. Do not submit copies of your federal label
invoice liquor products into Wisconsin from more than one location,
approval to the Wisconsin Department of Revenue.
you must obtain a separate permit for each location. You must
submit a separate application for each location from which you will
SECURITY
be selling or shipping liquor into Wisconsin as well as the location
from which invoices are issued for such sales or shipments.
If you ship distilled spirits and/or wine into Wisconsin, security
must be posted. The security guarantees your payment of the
WHO NEEDS A WINE DIRECT SHIPPER’S PERMIT
distilled spirits and wine taxes to the department. The security
must be twice your monthly estimate of your maximum Wisconsin
Any person who ships wine into this state or out of this state to an
distilled spirits and wine tax liability. The security may not be less
individual consumer must obtain a wine direct shipper’s permit.
than $1,000 nor more than $100,000. While doing !business in
If you sell, ship, or invoice wine from more than one location, you
Wisconsin, you must have security on file in our office.
must obtain a separate permit for each location. You must submit a
separate application for each location from which you will be selling
SALESPERSON’S PERMIT
or shipping wine into or out of Wisconsin as well as the location
from which invoices are issued for such sales or shipments.
A salesperson's permit is required if you intend to have any agent,
salesperson, or other representative personally soliciting orders
HOW TO OBTAIN A DISTILLED SPIRITS/WINE PERMIT
in Wisconsin. A salesperson’s permit must be obtained for each
person who will be soliciting orders. A permit is not required if you
Complete each form enclosed with this application carefully. Missing
only solicit orders by correspondence and have no salesperson
or incomplete information will delay the issuance of your permit(s).
in Wisconsin.
You may reproduce any of the accompanying forms.
A permit will not be granted to any person who has an interest,
B e f o r e y o u m a i l y o u r a p p l i c a t i o n , v e r i f y y o u h a v e
either as an employe or owner, in a Wisconsin retail establishment
enclosed...
that sells distilled spirits and/or wine.
1. A fully completed application (Form AB-123), Distilled Spirits/
Members of any Wisconsin municipal governing body (for example,
Wine Permit Application, for each permit requested.
a village board or city common council) who obtain a salesperson’s
permit are prohibited from selling or offering to sell liquor products
2. The appropriate fee for each permit.
to any retail establishment in that municipality.
3. Wisconsin seller’s permit if a wine direct shipper. You
can obtain a seller ’s permit at www.revenue.wi.gov/
The Business Tax Registration fee is $20. There is a $10 renewal
GeneralFile/application/interview=1232807.
fee. The permit fee cannot be prorated or refunded.
4. Security guaranteeing payment of the distilled spirits and wine
ASSISTANCE AND FORMS
tax to the department.
Information, forms, and assistance are available at our Madison
5. A Salesperson’s Permit Application (Form AB-121) and $20
office:
Business Tax Registration fee for each salesperson who will
2135 Rimrock Road
be personally soliciting orders in Wisconsin.
Madison WI 53713
(608) 261-6435
FEE FOR A DISTILLED SPIRITS/WINE PERMITS
FAX (608) 261-7049
Fees are listed on page 3 of the application. Fees are bi-annual
or write to:
and apply to new permits and permit renewals.
Mail Stop 5-107
PO Box 8900
Note: Permit fees cannot be prorated and are not refundable.
Madison WI 53708-8900
E-mail: excise@revenue.wi.gov
RENEWAL OF DISTILLED SPIRITS/WINE PERMITS
Your permit must be renewed every two years. The department
INTERNET ADDRESS
wil send the BTR renewal notice when the permits and certificates
You can access the department’s website 24 hours a day, seven
subject to BTR provisions approach their expiration date. The
days a week, at www.revenue.wi.gov. From this website, you
expiration date will vary from taxpayer to taxpayer. Normally, the
can:
expiration date is two years from the end of the month in which
you applied for your permit/certificate. The Secretary of Revenue
• Complete electronic fil -in forms
may revoke a permit prior to its renewal date for just cause.
• Download forms, schedules, instructions, and publications
• View answers to frequently asked questions
• E-mail us for assistance
AB-123 (R. 7-09)
KEEP THESE INSTRUCTIONS FOR FUTURE REFERENCE
RESPONSIBILITIES OF A PERMITTEE
and in a place and manner easily accessible for review by
I
department personnel.
f you are issued a permit to ship liquor products into Wisconsin, you
have several statutory obligations which you must carry out in order
to retain your permit. These responsibilities are outlined below:
5. RESPONSIBLE FOR ACTIONS OF SALESPERSONS
All permittees are responsible for the actions of their salespersons.
1. FILING RETURNS
Your permit may be in jeopardy if any of your salespersons
violate the Wisconsin liquor laws and regulations.
For out-of-state shippers of liquor, monthly return, Wisconsin
Distilled Spirits/Wine Tax Return, Form AB-130, and schedules
must be filed with the department covering al Wisconsin
6. REPORTING NAME/ADDRESS/OWNERSHIP CHANGES or
CEASING OPERATIONS
transactions which occurred during the month. For wine
direct shippers, a return (Form AB-130) is filed quarterly. A
Notify us immediately (in writing) when your business undergoes
report must be filed even though no shipments are made into
any of the changes mentioned below.
Wisconsin. In this instance, indicate “No Shipments Made” on
A. Name Change - Send us:
Form AB-130. All intoxicating liquor tax reports and returns are
required to be filed electronical y with the department via the
1. New application (Form AB-123) showing name
department’s web page or with an xml bulk transfer schema.
change.
More information about the electronic filing methods can be
2. A rider from your surety bonding company showing your
found at www.revenue.wi.gov/html/liquor.html.
new business name.
This report and any tax owing is due 15 days after the close
B. Address Change - If your business moves, your permit may
of the month or quarter.
be transferred to the new address, provided the business is
BRAND AND TYPE LISTINGS - Permittees liable for tax on
still located within the same municipality. An application form,
distilled spirits must submit with each monthly report a listing
Form AB-163, must be completed to change the address.
of distilled spirits, Form AB-132, (by brand and type) shipped
A $10 fee applies.
to Wisconsin that month.
If your business moves to a new municipality, or moves more
CONSOLIDATED REPORTS - If you hold more than one out-of-
than once during a calendar year, Wisconsin law requires
state shipper’s or wine direct shipper’s permit, the department
that you obtain a new permit. You must complete a new
requests that you only file one monthly or quarterly return on
application for an out-of-state shipper's permit and pay the
which all liquor transactions are consolidated. If applicable,
required supplemental fee of $500 and the $20 Business
complete question 12 on the application providing the location
Tax Registration fee.
from which your consolidated report wil be filed.
C. Ownership Change - Submit the fol owing:
2. PAYING THE TAX
1. Application for the distilled spirit/wine permit (plus the
The tax rates are as fol ows:
fee). Your old permit is not transferable to the new
business.
DISTILLED SPIRITS - 85.86¢ per liter plus a 2.906¢ per liter
administrative fee
2. Application (plus $20 fee) for each salesperson personally
soliciting orders in Wisconsin.
WINE - 14% or less alcohol by volume - 6.605¢ per liter
more than 14% alcohol but less than 21% - 11.89¢
3. Security guaranteeing payment of the distilled spirits
per liter
and wine tax to the department.
APPLE CIDER - 7% or less - 1.71¢ per liter
Examples of ownership changes include:
The tax on distilled spirits (plus fee) and wine is computed on
1. Sole proprietorship becoming a partnership or
and paid with your monthly or quarterly return.
corporation.
2. Partnership becoming a sole proprietorship or
All returns submitted after the due date are subject to a $10 late
filing fee and a penalty of 5% of the tax due for each month the
corporation.
tax is unpaid (not exceeding 25% of the tax due). Any tax not
3. Partner being added to or dropped from a partnership.
paid by the due date is subject to interest at the rate of 1.5%
Partnerships that add or drop partners must notify the
per month until paid.
department in writing of the change in partners. If a new
Federal Employer Identification number is assigned, you
Failure to timely submit your monthly returns may result in the
must apply for a new permit.
department initiating proceedings to revoke your permit.
4. Death of sole proprietor.
3. SHIPPING LIQUOR ONLY TO AUTHORIZED WISCONSIN
5. Business sold.
CUSTOMERS
The change of a corporate officer is not regarded as a change
The holder of an out-of-state shipper’s permit may only ship
in ownership. However, you should notify the department
distilled spirits and wine to Wisconsin wholesalers and wineries,
of the new officer’s name, social security number, home
industrial alcohol and wine permittees, and medicinal permittees
address and title.
authorized by our department to receive such shipments.
D. Ceased Operations - You must:
Caution: Shipments made to any unauthorized person
are subject to confiscation. In addition, your permit may be
1. Return your permit to the department.
revoked.
2. Indicate the last day you operated in Wisconsin.
3. File a final monthly report showing al transactions made
4. RECORDKEEPING
during your final month of business. Indicate Final on
You must keep adequate records so that the department can
that report (Form AB-130) above your name.
verify if your return was properly completed and the correct
amount of tax paid. Such records must be kept for four years
AB-123 (R. 7-09)
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DEPARTMENT USE ONLY
DISTILLED SPIRITS/WINE
Wisconsin Department of Revenue
Permit Number
Mail Stop 5-107
PERMIT APPLICATION
PO Box 8900
Period Covered
Madison WI 53708-8900
(608) 261-6435
Date of Issuance
Fax (608) 261-7049
Section A
All applicants complete this section
Legal Name (corporation, limited liability company, partnership, or individual)
Federal Employer ID Number
Social Security Number
(required if sole proprietorship 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 Office
State
Zip Code
Mailing Address (if different than Business Address)
City or Post Office
State
Zip Code
Business Located In:
City
In the Wisconsin county of:
(check one and indicate county)
Village of:
Town
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. These fees cannot be prorated or refunded.
Business Tax
Governing
1. Type of permit (check one)
Supplemental Fee *
Registration Fee
Statute
Public warehouse alcohol beverages . . . . . . . . . . . . . . . . . . . . . .
$200
$20
125.19
Wine direct shipper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$200
$20
125.535
Out-of-state shipper of liquor . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$500
$20
125.58
Indicate type of product being shipped:
distilled spirits
wine
cider
all
Industrial alcohol . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
-0-
$20
125.62
Industrial wine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
-0-
$20
125.63
Industrial fermented malt beverage . . . . . . . . . . . . . . . . . . . . . . .
-0-
$20
125.275
Medicinal alcohol . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
-0-
-0-
125.61
Sacramental wine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
-0-
-0-
125.56
2. Organization (check one)
Sole Proprietor
If Governmental Unit, check appropriate box
Partnership
Federal
County
Wisconsin Corporation–Enter date incorporated:
Wisconsin State
Local
Out-of-State Corporation – Are you licensed to do business
Limited Liability Company – Enter date registered with the
in Wisconsin?
YES
NO
Department of Financial Institutions:
Other – Describe:
For federal income tax purposes, wil the LLC be taxed as a:
Partnership
Corporation
Single member LLC dis-
regarded as a separate
entity
3. Have you as a sole proprietor, partner(s), limited liability company member(s), or corporate officer(s):
(a) Held, or now hold, a permit or certificate issued by the Wisconsin Department of Revenue?
Yes
No
If Yes, indicate: Type of permit or certificate
Permit or certificate number
Location for which it was issued
(b) Been convicted of violating federal or state laws or local ordinances other than traffic violations?
Yes
No
If Yes, check type:
Federal
State
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. 7-09)
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(d) Are charges for any offense presently pending against you (other than traffic unrelated to alcohol beverages)?
Yes
No
If yes, check type
Federal
State
Local Ordinances
Describe the status of the pending charges.
4. List name, social security number, home address, and title of all partners or principal officers of corporation.
Name
SS#
Street Address
City, State, Zip
Title
5. Have you taken over the business of another permittee?
Yes
No
If Yes, give name and address of predecessor.
Permit #
Section B
Public Warehouse Alcohol Beverages Applicants Only
6. Location of warehouse where alcohol wil be stored:
Street
County
City
State
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?
Yes
No
Section D
Out-of-State Applicants Only
10. Have you applied for, or do you possess, or hold any interest directly or indirectly in a retail license to sell liquor/wine?
Yes
No
If yes, give name and location:
If yes, explain:
11. 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?
Yes
No
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 filed 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 wil be filed:
13. Do you intend to ship distilled spirits and/or wine into the State of Wisconsin?
Yes
No
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 fol owing 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?
Yes
No
Section E
Industrial and Medicinal Applicants Only
15. Profession or business:
16. Purpose for which alcohol or wine wil 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.
Signature
Title
Date
Signature
Title
Date
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. 7-09)
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