Who must obtain a liquor tax permit?
No one may sell, manufacture, rectify, brew, or engage in any other activity relating to alcohol beverages without holding the appropriate license, permit or authorization. Persons who want to obtain a beverage permit or license from the Department of Revenue should also contact their municipal clerk to see if there are any licenses they must obtain from the municipality. Retail licenses to sell alcohol beverages are issued for the most part by Wisconsin municipalities (towns, villages and cities) subject to state law. Any person who wants to handle liquor at the wholesale level in Wisconsin must obtain a permit from the Wisconsin Department of Revenue. Persons who want a beverage permit must hold a Business Tax Registration (BTR) Certificate [sec. 73.03(50), Wis. Stats.]. The BTR certificate and liquor permits are issued by the Excise Tax Section in Madison, (608) 261-6435. There is a one-time $20 charge for the BTR certificate. This certificate is renewable every two years for $10. T
