Note: This section summarizes the temporary changes implemented due to the coronavirus pandemic that are of interest to interstate suppliers. In accordance with directives from the Wisconsin Department of Health, restaurants and bars may remain open but may not provide indoor or outdoor seating, permit consumption of food or beverages on any part of the premises, or allow customer self-dispensing of any unpackaged food or beverage. Liquor license holders may sell alcoholic beverages in original, sealed containers on a carry-out basis only, if their type of license includes the privilege of off-premises sales. Delivery is not allowed. Carry-out sales of alcoholic beverages must comply with the following conditions: All sales of alcohol beverages must occur in a face-to-face transaction; Carry-out[…]

Department of Revenue Alcohol and Tobacco Enforcement 2135 Rimrock Road Madison, Wisconsin 53713 (Mailing Address) P.O. Box 8933 Mail Stop 6-40 Madison, WI 53708-8933 608-266- 2772 (phone) https://www.revenue.wi.gov/Pages/AlcoholBeverage/home.aspx Department of Revenue Excise Tax Section P. O. Box 8900 (Direct wine shipment reports, tax returns) Madison, Wisconsin 53708-8900 608-266-6701 (phone) 608-261-7049 (fax) Secretary of State B41 West – State Capitol Madison, Wisconsin 53702 (Mailing Address) P. O. Box 7848 Madison, Wisconsin 53707-7848 608-266-8888 (phone) 608-266-3159 (fax) statesec@sos.state.wi.us http://www.sos.state.wi.us

No statutory or regulatory provisions pertaining to suppliers noted. However, before a Wisconsin wholesaler can sell any intoxicating liquor in Wisconsin, it must file a written statement with the Department of Revenue stating that it is a distributor of a particular brand in all or a specified part of the state and that its sales of that brand will be limited to the area specified. The Department must be notified of any changes within seven (7) days of the date of the change. Although there is nothing in the Wisconsin regulations or statutes referring to a Franchise Act, Chapter 135 of the Wisconsin Statutes a set of statutes entitled the “Wisconsin Fair Dealership Law.” The law contains important exceptions, described[…]

15.16.1 Entertainment of Retailers: Wine and Distilled Spirits In the case of distilled spirits and wine the Wisconsin statutes and regulations are silent on this subject. Therefore, IRS guidelines and your company policy should apply. 15.16.2 Entertainment of Retailers: Malt Beverages A brewer, brewpub or malt beverage wholesaler may provide reasonable business entertainment that is deductible under the IRS Code to a Class B (on-sale) retail licensee by doing any of the following: Providing tickets or free admission to athletic events, concerts or similar activities. Providing food and beverages and local ground transportation in connection with business meetings and the entertainment described directly above. The value of any business entertainment provided to any Class B retail licensee in any single[…]