Wisconsin’s fact sheet about use tax has been updated to include details about the tax treatment of shipping wine. Under the question “Why Don’t All Out-Of-State Retailers Collect Use Tax?”, it states that out-of-state retailers with no physical presence in Wisconsin are not subject to Wisconsin sales and use tax if they qualify for the small seller exemption (if gross sales in Wisconsin are $100,000 or less in both the current and prior year). The Department of Revenue has now added an exception to this rule, stating the following.
“A person with a wine direct shipper’s permit under sec. 125.535, Wis. Stats., must pay Wisconsin sales/use and excise taxes on the sale of wine that is shipped directly to Wisconsin consumers.”
(Wisconsin Department of Revenue, Wisconsin Use Tax Fact Sheet 2104, effective immediately)