Chapter Tax 7

Tax 7.07   Label requirements.

Tax 7.08   Purchases and invoices.

Tax 7.09   Sales by wholesalers to non-licensees and certain permittees.

Tax 7.10   Transfer of retail alcohol beverage inventory upon liquidation.

Tax 7.11   Operators’ permits.

Tax 7.12   Alcohol beverage warehouse standards.

Tax 7.13   Permissible interests.

Tax 7.14   Production agreements.

Tax 7.15   Common carrier permit; shipments into state.

Tax 7.16   Fulfillment houses.

Tax 7.17   Full-service retail sales by producers.

Tax 7.18   Wholesaler warehouse facilities.

Tax 7.19   Returns of alcohol beverages.

Tax 7.20   Retail premises.

Tax 7.21   Possession with intent to sell.

Tax 7.22   No-sale event venue permits.

Subchapter II — Fermented Malt Beverages

Tax 7.31   Restrictions on dealings between brewers, brewpubs, wholesalers, and retailers.

Tax 7.32   Out-of-state shippers of fermented malt beverages.

Subchapter III — Intoxicating Liquor

Tax 7.41   Size of distilled spirits containers and standards of fill.

Tax 7.42   Empty containers.

Tax 7.43   Small cooperative wholesalers.

Tax 7.44   Salesperson.

Tax 7.45   Procedure for apportionment of costs of administration of s. 125.69 (4) (e), Stats.

Tax 7.46   Samples.

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Ch. Tax 7 Note Note: Chapter Tax 7 as it existed on December 31, 2025, was repealed and a new chapter Tax 7 was created effective January 1, 2026.

subch. I of ch. Tax 7 Subchapter I — General Provisions

Tax 7.01 Tax 7.01 Authority and purpose. This chapter is promulgated pursuant to ss. 125.01, 125.025, 125.03, and 227.11 (2) (a), Stats., and is in furtherance of the division’s responsibility to ensure public health and welfare and economic stability. This chapter provides clarity in the administration of alcohol beverage laws under the division’s mission to ensure fair, active, and consistent enforcement of alcohol beverage laws.

Tax 7.01 History History: EmR2419: emerg. cr., eff. 12-14-24; CR 25-050: cr. Register December 2025 No. 840, eff. 1-1-26.

Tax 7.02 Tax 7.02 Definitions. Unless otherwise provided, the words and phrases in this chapter have the same meanings as provided in s. 125.02, Stats. In this chapter:

Tax 7.02(1) (1) “Applicant” means a person that has submitted a complete application for a license, permit, or authorization issued under ch. 125, Stats., to the appropriate issuing authority.

Tax 7.02(5) (5) “Day” means a calendar day.

Tax 7.02(6) (6) “Distilled spirit” means an intoxicating liquor but does not include wine.

Tax 7.02(9) (9) “Division” means the division of alcohol beverages.

Tax 7.02(14) (14) “Producer” means a brewer holding a permit under s. 125.29, Stats., a manufacturer or rectifier holding a permit under s. 125.52, Stats., or a winery holding a permit under s. 125.53, Stats.

Tax 7.02 History History: EmR2419: emerg. cr., eff. 12-14-24; CR 25-050: cr. Register December 2025 No. 840, eff. 1-1-26.

Tax 7.03 Tax 7.03 Criminal background check fees.

Tax 7.03(1) (1) Pursuant to s. 125.04 (5), Stats., the division will run a criminal background check on each permit applicant, including each individual subject to a criminal background check under sub. (4).

Tax 7.03(2) (2) At the time of application, an applicant shall submit payment to the division equal to the fee under s. 165.82 (1) (am), Stats., multiplied by the number of individuals subject to a criminal background check under sub. (4).

Tax 7.03(3) (3) The division may waive criminal background check fees for an individual if the division has completed a criminal background check on that individual within the previous 6 months.

Tax 7.03(4) (4) For purposes of subs. (1) and (2), all of the following individuals associated with a permit application are subject to a criminal background check:

Tax 7.03(4)(a) (a) An individual applicant, sole-proprietor, and each partner of a partnership.

Tax 7.03(4)(b) (b) Each member or manager of a limited liability company, and the company’s agent designated under s. 125.04 (6), Stats.

Tax 7.03(4)(c) (c) Each corporate officer and director and the corporation’s agent designated under s. 125.04 (6), Stats.

Tax 7.03(5) (5) The criminal background check fee described in this section is in addition to any other fee authorized under ch. 125, Stats. The criminal background check fee described in this section will not be refunded for any reason, including the denial or nonrenewal of an application or permit.

Tax 7.03 History History: EmR2419: emerg. cr., eff. 12-14-24; CR 25-050: cr. Register December 2025 No. 840, eff. 1-1-26; correction in (4) (intro.), (c) made under s. 35.17, Stats., Register December 2025 No. 840.

Tax 7.035 Tax 7.035 Qualifications for and issuance of licenses and permits.

Tax 7.035(1) (1) Definitions. In this section:

Tax 7.035(1)(a) (a) “Date the license was granted” means the date a municipal issuing authority approved a license to be issued.

Tax 7.035(1)(b) (b) “Date the license was issued” means the date a municipal official provided a license certificate document to the licensee.

Tax 7.035(1)(c) (c) “Retail license certificate” means the license document issued by a municipality to a licensee.

Tax 7.035(2) (2) Qualifications.

Tax 7.035(2)(a) (a) For purposes of s. 125.04 (5) (a) 2., Stats., continuous residency shall be established at least 90 days prior to the date of submission of a complete application for a license or permit and shall be maintained for as long as the license or permit is held by the person.

Tax 7.035(2)(b) (b) Notwithstanding s. 125.04 (5) (a) 4., Stats., unless an applicant is required under ch. 77, Stats., to obtain a seller’s permit, a seller’s permit may not be required for the sole purpose of complying with s. 125.04 (5) (a) 4., Stats.

Tax 7.035(2)(c) (c) The qualification requirements for a corporation or limited liability company under s. 125.04 (5) (c), Stats., also apply to a related or affiliate business entity within the ownership structure of the applicant, including an individual or person who is an officer or director, or member or manager.

Tax 7.035(3) (3) Limited liability companies.

Tax 7.035(3)(a) (a) Pursuant to s. 125.02 (14), Stats., an applicant that is a single-owner limited liability company disregarded as a separate entity under ch. 71, Stats., may apply for the license or permit under either the limited liability company or the single-owner.

Tax 7.035(3)(b) (b) The person named as the applicant on the application form shall be issued the license or permit, if granted by the issuing authority.

Tax 7.035(3)(c) (c) Whenever the person named as the applicant under par. (b) is an individual, the standards under s. 125.04 (5) (a), Stats., apply rather than those under s. 125.04 (5) (c), Stats.

Tax 7.035(4) (4) License document requirements.

Tax 7.035(4)(a) (a) Retail license certificates issued by a municipality to a licensee shall include all the following information:

Tax 7.035(4)(a)1. 1. The municipality that issued the license.

Tax 7.035(4)(a)2. 2. The county where the licensed premises is located.

Tax 7.035(4)(a)3. 3. A particular description of the licensed premises as provided in s. Tax 7.20 (4).

Tax 7.035(4)(a)4. 4. Whenever a license is issued to a sole proprietor, the name of the individual to whom the license is issued.

Tax 7.035(4)(a)5. 5. Whenever a license is issued to a partnership, the name of the partnership to whom the license is issued and the name of every partner.

Tax 7.035(4)(a)6. 6. Whenever a license is issued to a corporation, limited liability company, association, club, or other business organization, the name of the entity to whom the license is issued, and the name of the agent appointed under s. 125.04 (6), Stats.

Tax 7.035(4)(a)7. 7. Subject to par. (b), whether the license is a Class “A”, “Class A”, Class “B”, “Class B”, or “Class C” license.

Tax 7.035(4)(a)8. 8. The type of alcohol beverages authorized for sale.

Tax 7.035(4)(a)9. 9. The amount of the fee paid by the licensee for the license.

Tax 7.035(4)(a)10. 10. The date the license was granted by the municipal governing body.

Tax 7.035(4)(a)11. 11. The date the license was issued by the municipality.

Tax 7.035(4)(a)12. 12. The commencement date and the expiration date of the license.

Tax 7.035(4)(a)13. 13. The signature of the municipal official authorized by the municipal governing body to act as signatory.

Tax 7.035(4)(b) (b) Whenever a person holds two types of licenses for the same premises, a municipality may issue a single retail license certificate that includes the information for both license types.

Tax 7.035 History History: CR 25-050: cr. Register December 2025 No. 840, eff. 1-1-26; correction in (3) (c), (4) (a) 12. made under s. 35.17, Stats., Register December 2025 No. 840.

Tax 7.04 Tax 7.04 Permits and fees.

Tax 7.04(1) (1) Unless otherwise provided under this chapter or ch. 125, Stats., an alcohol beverage permit shall be issued biennially and shall expire on the same date as the business tax registration certificate issued to the business under s. 73.03 (50), Stats.

Tax 7.04(2) (2) 

Tax 7.04(2)(a) (a) Whenever an alcohol beverage permit requires a premises, no person may be issued the alcohol beverage permit unless the person is the owner or the lessee, or has written permission from the owner for use of the premises described in the permit application. The applicant shall have, and each permittee shall maintain, complete control over the premises described in the permit application, which is not shared by another person.

Tax 7.04(2)(b) (b) An application for a production permit who is a contract producer under s. 125.21 (3), Stats., shall specify on the permit application the premises for which the contract producer has complete control. An applicant for a production permit who is a recipe producer under s. 125.21 (3), Stats., may not be required to specify a premises on the permit application.

Tax 7.04(3) (3) 

Tax 7.04(3)(a) (a) Every alcohol beverage permit shall be issued for a fixed premises describing land or buildings.

Tax 7.04(3)(b) (b) Every application for a permit shall include a premises description that describes the land or buildings, or both, to be permitted, including a detailed description of the rooms within such buildings.

Tax 7.04(3)(c) (c) No permit may be granted unless the premises described in the application is contiguous.

Tax 7.04(3)(d) (d) The provisions in this subsection do not apply to permits issued under s. 125.175, 125.22, 125.24, 125.27 (2), 125.51 (5) (c), or 125.65, Stats.

Tax 7.04(4) (4) An alcohol beverage permit issued to a person for an out-of-state premises may be transferred to any other out-of-state premises that is approved by the division. An application for the transfer of a permit shall be made on the form prescribed by the division.