Alcohol Beverage Laws for Retailers
Taxes

  1. What are the tax rates for liquor, wine, and fermented malt beverage (beer)?
  2. Who pays the tax?
  3. Can I bring liquor, beer, or wine into Wisconsin from another state or another country?

  1. What are the tax rates for liquor, wine, and fermented malt beverage (beer)?
    • Liquor: 85.86 cents per liter plus an administrative fee of 2.906 cents per liter.
    • Wine (≤ 14% alcohol by volume): 6.605 cents per liter.
    • Wine (> 14% but ≤ 21% alcohol by volume): 11.89 cents per liter.
    • Cider: 1.71 cents per liter.
    • Fermented malt beverage (beer): $2.00 per 31 gallon barrel.
  2. Who pays the tax?

    These taxes are reported and paid to the Wisconsin Department of Revenue by the breweries, distilleries, or vintners who produce the products.

  3. Can I bring liquor, fermented malt beverage, or wine into Wisconsin from another state or another country?

    As a general rule no. But if you qualify for one or more of the exceptions under sec. 139.03(5), or 125.535 Wis. Stats., you may be eligible to bring a limited amount of alcoholic beverages into Wisconsin.

    • If you are moving from another state or country to Wisconsin, you may bring liquor or wine into Wisconsin as part of your household goods.
    • If you have spent at least 48 hours in another country, you may carry up to 4 liters of liquor or wine in sealed containers into Wisconsin. It must be in your personal possession. You may not send or ship it into Wisconsin.
    • If you were on military duty for at least 48 hours in another country, you may bring up to 16 liters of liquor or wine into Wisconsin.
    • You may receive up to 108 liters of wine in a calendar year shipped to you from a wine direct shipper who is permitted with the Wisconsin Department of Revenue.

FOR MORE INFORMATION PLEASE CONTACT:

Excise Tax Unit 3-107
WISCONSIN DEPARTMENT OF REVENUE
PO Box 8900
Madison, WI 53708-8900
Phone: (608) 266-6701
Fax: (608) 261-7049
Email: DORExciseTaxpayerAssistance@revenue.wi.gov

Page last updated December 6, 2013