Who pays the liquor tax?
• The Wisconsin wholesaler who imports spirits or wine from a foreign country. • The out-of-state shipper who ships spirits or wine into Wisconsin from other states. • The Wisconsin manufacturer who bottles or produces spirits or wine in Wisconsin. • The wine direct shippers who ships wine directly to consumers in Wisconsin. Distilled spirits [sec. 139.06(1)(b), Wis. Stats.] Wine [sec. 139.06(2)(a), Wis. Stats.] Airports and public facilities, sports club, and vessel permit holders – Persons holding these retail permits are not required to file liquor tax returns with the Department. The tax on the alcohol beverages they purchase in Wisconsin is paid at the wholesale level, not at the retail level.
