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Detailed Information for : Excise Tax, Liquor, Wholesaler
Any person, sole proprietorship, partnership, limited liability company, corporation or association who wants to handle liquor at the wholesale level in Wisconsin must obtain a permit from the Wisconsin Department of Revenue. Persons wanting a beverage permit must hold a Business Tax Registration BTR)Certificate.  
License Type:
The BTR certificate and liquor permits are valid until canceled by the permittee or revoked by the Department.  
Wholesale permits for Wisconsin liquor wholesaler are $1,000 for a 2-year term. The BTR certificate and liquor permits are issued by the Registration Unit in Madison, (608) 266-2776. There is a one-time $20 charge for the BTR certificate. This certificate is renewable every two years for $10.  
Persons who want to obtain a beverage permit or license from the Department of Revenue should also contact their municipal clerk to see if there are any licenses they must obtain from the municipality. Persons who are responsible for paying the liquor tax must have security (e.g., cash, bond) on file with the Department. The amount of security is equal to twice the person's estimated maximum monthly liquor tax but not less than $1,000 nor more than $100,000.  
Additional Information:
For additional information see the Wisconsin Department of Revenue's Frequently Asked Questions.  
Application Form(s):
Wisconsin Statutes:
Wholesalers' permits (s. 125.54)  
Administrative Rules/Codes:
No administrative rule(s) or code(s) apply.  
Contact Information
Customer Service Bureau
Home Page:
E-mail :
Hours of Operation:
7:45 a.m. - 4:30 p.m., Monday through Friday  
Mail Address:
PO Box 8902, Madison, WI 53708-8902  
Street Address:
2135 Rimrock Road, Madison, WI 53713  
Agency Web Site:
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For additional assistance with business-related license, permit and registration information, visit the Wisconsin Small Business Development Center at or phone them at 608-263-7680.