You are on License
State of Wisconsin *
Help  |  Site Map  |  Subject Directory  |  Agency Index  |  Feedback

* License Home
* Portal Home
* Government
* Public Services
* Business
* Education
* Wisconsin Facts
* Health & Safety
* Relocation
* Visiting


Detailed Information for : Excise Tax, Cigarette, Warehouse
Any person, sole proprietorship, partnership, limited liability company, corporation or association who wants to handle cigarettes at the wholesale level in Wisconsin must obtain a permit from the Department of Revenue. Persons wanting a cigarette permit must hold a Business Tax Registration (BTR) Certificate.  
License Type:
The BTR certificate and cigarette permits are valid until canceled by the permittee or revoked by the Department.  
There is no fee for the Wisconsin Cigarette Warehouse permit. However, the BTR certificate and cigarette 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.  
Security will be required (e.g., cash, bond) from cigarette distributors who do not timely file monthly returns and/or do not timely pay any cigarette tax due. The Secretary of Revenue will determine the amount of security required.  
Additional Information:
For additional information see Wisconsin Department of Revenue's Frequently Asked Questions.  
Application Form(s):
Wisconsin Statutes:
Permits Required (s. 139.34)  
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:
Download Acrobat Download Acrobat Reader from Adobe
to be able to read PDF files.
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.