What are the liquor tax rates?
• Distilled Spirits [secs. 139.03(2m) and 139.06(1)(a), Wis. Stats.]: 85.86¢ occupational tax per liter plus an administrative fee of 2.906¢ per liter. • Wine including cider that contains more than 7% alcohol by volume [sec. 139.03(2n), Wis. Stats.]: 14% or less of alcohol by volume – 6.605¢ occupational tax per liter. More than 14% alcohol by volume but not more than 21% of alcohol by volume – 11.89¢ occupational tax per liter. • Cider [sec. 139.03(2n), effective July 1, 1998]: 7% or less alcohol by volume – 1.71¢ occupational tax per liter. Caution: Cider that contains more than 7% of alcohol by volume is taxed at wine rates. Inventory tax: When a liquor tax rate increases, an inventory tax is imposed on all liquor permittees and retailers who are in possession of any liquor held for resale on which tax has been imposed [sec. 139.03(2x), Wis. Stats.]. The inventory tax is the amount by which the liquor tax increases. The tax return is due the 15th day of the month following the mont
