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Detailed Information for : Excise Tax, Tobacco, Product Subjobber, Wisconsin
Any person, sole proprietorship, partnership, limited liability company, corporation or association who wants to handle tobacco products at the wholesale level in Wisconsin as a distributor or subjobber must obtain a permit from the Department of Revenue. Retailers who purchase tobacco products from sources outside Wisconsin that do not hold a distributor permit must obtain a distributor permit and pay the tax to the Department. Persons wanting a tobacco products permit must hold a Business Tax Registration (BTR) Certificate.  
License Type:
The BTR certificate and tobacco products permits are valid until canceled by the permittee or revoked by the Department.  
There is no fee for the Wisconsin Subjobber Permit. However, the BTR certificate and tobacco products 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.  
The Department may require persons who are responsible for paying the tobacco products tax to have security (e.g., cash, bond) on file. The amount of security cannot exceed three times a permittee's average monthly liability for tobacco products tax.  
Additional Information:
For additional information see Wisconsin Department of Revenue's Frequently Asked Questions.  
Application Form(s):
Wisconsin Statutes:
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.