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WI SB930
WI SB930Beer festivals conducted under temporary retail licenses; inapplicability of a sales tax exemption to beer festivals. (FE)
summary
Introduced
02/06/2026
02/06/2026
In Committee
02/06/2026
02/06/2026
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
This bill creates certain exceptions to the alcohol beverage laws for fermented malt beverage (beer) festivals conducted under a temporary retail license. Current law authorizes municipalities to issue temporary Class “B" licenses to bona fide clubs, chambers of commerce, fair associations, agricultural societies, churches, veterans organizations, lodges, and societies that authorize the retail sale of beer at fairs, meetings, picnics, and similar gatherings hosted by these organizations. Unless a specific statutory exception applies, a person issued a temporary retail license is subject to the same requirements as other retail licensees. Also under current law, with limited exceptions, a person may ship beer into this state only to a wholesaler and only if the person holds an out-of-state shipper’s permit issued by the Division of Alcohol Beverages (division) in the Department of Revenue. One exception allows an out-of-state brewer that manufactures 300,000 LRB-5034/1 ARG&EKL:klm 2025 - 2026 Legislature SENATE BILL 930 barrels or less of beer per year, that holds an out-of-state shipper’s permit, and that meets certain other requirements to ship beer directly to a retail licensee. Current law also generally prohibits a person holding a retail license from purchasing or possessing beer from anyone other than a wholesaler, subject to limited exceptions including beer distributed by in-state and out-of-state brewers that are authorized to self-distribute. This bill creates an exception allowing an out-of-state brewer, without holding an out-of-state shipper’s permit, to sell and ship or deliver beer to a person who holds a temporary Class “B” license and operates a festival (festival sponsor), for consumption at the festival. This authority is limited to 155 gallons of beer for each festival. The bill defines a “festival” as an event 1) for which an admission fee is charged and no additional consideration is received for service of beer at the event; 2) that is no longer than two consecutive days; and 3) at which beer manufactured by at least 25 different brewers or brewpubs is served. At least 15 days before the festival, the festival sponsor must provide notice to the division of the date and location of the festival and identifying all brewers and brewpubs participating in the festival. The bill allows a festival sponsor to purchase and possess beer to be provided by an out-of-state brewer under this exception only if the festival sponsor provides this notice. Current law generally imposes an occupational tax usually paid by alcohol beverage producers. The bill includes an occupational tax exemption for beer provided to a festival sponsor for consumption at the festival. Finally, current law generally imposes a sales tax on the sale of certain property and services, including admissions to an event, but contains an exception for occasional sales made by nonprofit neighborhood associations, churches, civic groups, garden clubs, social clubs, and similar organizations. The bill provides that the exemption for occasional sales does not apply to sales of property or services, including admissions, at a beer festival. Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill. For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.
AI Summary
This bill modifies existing laws regarding temporary retail licenses for beer festivals, aiming to simplify the process for festival organizers and out-of-state brewers. It creates an exception allowing out-of-state brewers to sell and deliver up to 155 gallons of beer directly to a "festival sponsor" – defined as an entity holding a temporary Class "B" license for an event that charges admission, lasts no more than two days, and features beer from at least 25 different brewers or brewpubs – without needing a special out-of-state shipper's permit. Festival sponsors must notify the state's alcohol beverage division at least 15 days before the event, providing details about the festival and participating brewers. The bill also exempts beer provided to these festival sponsors from certain occupational taxes and clarifies that the existing sales tax exemption for occasional sales by nonprofit organizations will not apply to admissions or sales at beer festivals, meaning these events will be subject to sales tax.
Committee Categories
Budget and Finance
Sponsors (8)
Dianne Hesselbein (D)*,
Kelda Roys (D)*,
Mark Spreitzer (D)*,
Clint Anderson (D),
Mike Bare (D),
Alex Joers (D),
Christine Sinicki (D),
Shelia Stubbs (D),
Last Action
Representative Udell added as a cosponsor (on 02/11/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://docs.legis.wisconsin.gov/2025/proposals/reg/sen/bill/sb930 |
| Fiscal Note - SB930: Fiscal Estimate From DOR | https://docs.legis.wisconsin.gov/2025/related/fe/sb930/sb930_dor.pdf |
| BillText | https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB930.pdf |
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