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Detailed Information for : Excise Tax, Cigarette, Salesperson, Wisconsin & Out-of-State
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 & Out-of-State Cigarette Salespersons. 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:
Salesperson (s. 139.37).  
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.