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SB930 • 2025

beer festivals conducted under temporary retail licenses; inapplicability of a sales tax exemption to beer festivals

beer festivals conducted under temporary retail licenses; inapplicability of a sales tax exemption to beer festivals

Agriculture Taxes
Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor
Senators Hesselbein, Roys and Spreitzer, cosponsored by Representatives Bare, Joers, Sinicki, Anderson and Stubbs
Last action
2026-03-23
Official status
S - Agriculture and Revenue
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

beer festivals conducted under temporary retail licenses; inapplicability of a sales tax exemption to beer festivals

beer festivals conducted under temporary retail licenses; inapplicability of a sales tax exemption to beer festivals Status: S - Agriculture and Revenue

What This Bill Does

  • beer festivals conducted under temporary retail licenses; inapplicability of a sales tax exemption to beer festivals Status: S - Agriculture and Revenue

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-03-23 Sen.

    Failed to pass pursuant to Senate Joint Resolution 1

  2. 2026-02-11 Sen.

    Representative Udell added as a cosponsor

  3. 2026-02-10 Sen.

    Fiscal estimate received

  4. 2026-02-06 Sen.

    Introduced by Senators Hesselbein , Roys and Spreitzer ; cosponsored by Representatives Bare , Joers , Sinicki , Anderson and Stubbs

  5. 2026-02-06 Sen.

    Read first time and referred to Committee on Agriculture and Revenue

Official Summary Text

beer festivals conducted under temporary retail licenses; inapplicability of a sales tax exemption to beer festivals
Status: S - Agriculture and Revenue

Current Bill Text

Read the full stored bill text
Wisconsin Legislature: SB930: Bill Text

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SB930: Bill Text

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2025 - 2026 LEGISLATURE
LRB-5034/1
ARG&EKL:klm
2025 SENATE BILL 930
February 6, 2026 - Introduced by Senators
Hesselbein
,
Roys
and
Spreitzer
, cosponsored by Representatives
Bare
,
Joers
,
Sinicki
,
Anderson
and
Stubbs
. Referred to Committee on Agriculture and Revenue.
SB930,1,5
1
An Act

to renumber and amend
77.54 (7m);
to amend
125.26 (6), 125.30 (1),
2
125.33 (9) (a), 125.34 (2), 125.34 (5) and 125.34 (6);
to create
77.51 (13) (r),
3
77.54 (7m) (b), 125.30 (6), 139.04 (10) and 139.05 (8) of the statutes;
relating
4
to:
beer festivals conducted under temporary retail licenses; inapplicability of
5
a sales tax exemption to beer festivals.
Analysis by the Legislative Reference Bureau
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 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.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SB930,1
1
Section

1
.
77.51 (13) (r) of the statutes is created to read:
SB930,2,3
2
77.51
(13)
(r) A festival sponsor, as defined in s. 125.30 (6) (a) 2., who transfers
3
alcohol beverages to attendees at a festival, as defined in s. 125.30 (6) (a) 1.
SB930,2
1
Section

2
.
77.54 (7m) of the statutes is renumbered 77.54 (7m) (intro.) and
2
amended to read:
SB930,3,16
3
77.54
(7m)
(intro.) Occasional sales of tangible personal property, or items or
4
property under s. 77.52 (1) (b) or (c), or services, including admissions or tickets to
5
an event; by a neighborhood association, church, civic group, garden club, social
6
club or similar nonprofit organization; not involving entertainment for which
7
payment in the aggregate exceeds $50,000 for performing or as reimbursement of
8
expenses unless access to the event may be obtained without payment of a direct or
9
indirect admission fee; conducted by the organization if the organization is not
10
engaged in a trade or business and is not required to have a seller’s permit. For
11
purposes of this subsection, an organization is engaged in a trade or business and is
12
required to have a seller’s permit if its sales of tangible personal property, and
13
items, property, and goods under s. 77.52 (1) (b), (c), and (d), and services, not
14
including sales of tickets to events, and its events occur on more than 75 days
15
during the year, unless its taxable receipts do not exceed $50,000 during the year.
16
The exemption under this subsection does not apply to
the

any of the following:
SB930,3,18
17
(a) The
sales price from the sale of bingo supplies to players or to the sale,
18
rental or use of regular bingo cards, extra regular cards and special bingo cards.
SB930,3
19
Section

3
.
77.54 (7m) (b) of the statutes is created to read:
SB930,3,21
20
77.54
(7m)
(b) The sale of property, items, or services, including admissions
21
or tickets, at a festival, as defined in s. 125.30 (6) (a) 1.
SB930,4
22
Section

4
.
125.26 (6) of the statutes is amended to read:
SB930,5,5
23
125.26
(6)
Temporary Class “B” licenses may be issued to bona fide clubs and
24
chambers of commerce, to county or local fair associations or agricultural societies,
1
to churches, lodges or societies that have been in existence for at least 6 months
2
before the date of application, and to posts of veterans organizations authorizing the
3
sale of fermented malt beverages at a particular picnic or similar gathering, at a
4
meeting of the post, or during a fair conducted by the fair association or agricultural
5
society. The amount of the fee for the license shall be determined by the municipal
6
governing body issuing the license but may not exceed $10. An official or body
7
authorized by a municipal governing body to issue temporary Class “B” licenses
8
may, upon issuance of any temporary Class “B” license, authorize the licensee to
9
permit underage persons to be on the premises for which the license is issued. A
10
license issued to a county or district fair licenses the entire fairgrounds where the
11
fair is being conducted and all persons engaging in retail sales of fermented malt
12
beverages from leased stands on the fairgrounds. The county or district fair to
13
which the license is issued may lease stands on the fairgrounds to persons who may
14
engage in retail sales of fermented malt beverages from the stands while the fair is
15
being held. A municipal governing body may issue a temporary Class “B” license for
16
premises that are covered by a “Class B” permit issued under s. 125.51 (5) (b) 2. if
17
the applicant meets the requirements of this subsection. If a license is issued under
18
this subsection to a fair association solely for the purpose of conducting on the
19
licensed premises fermented malt beverages judging or tasting events involving
20
servings of fermented malt beverages no greater than one fluid ounce each, s.
21
125.32 (2) does not apply to these licensed premises.
If a license is issued under this
22
subsection to a festival sponsor, as defined in s. 125.30 (6) (a) 2., for the purpose of
23
operating a festival, as defined in s. 125.30 (6) (a) 1., on the licensed premises, the
24
festival sponsor shall, at least 15 days before the festival, provide notice to the
1
division, in the form and manner prescribed by the division, of the date and location
2
of the festival and identifying all brewers and brewpubs participating in the
3
festival. A festival sponsor may not purchase or possess fermented malt beverages
4
to be provided under s. 125.30 (6) (b) unless the festival sponsor satisfies this notice
5
requirement.
SB930,5
6
Section

5
.
125.30 (1) of the statutes is amended to read:
SB930,5,18
7
125.30
(1)
The division shall issue out-of-state shippers’ permits which,
8
except as provided in sub. (4), authorize the permittee to ship fermented malt
9
beverages only to holders of a wholesaler’s permit issued under s. 125.28. Except
10
with respect to any shipment from a warehouse in an adjoining state by a
11
wholesaler issued a wholesale permit under s. 125.28 (1) (b)
and except as provided
12
in sub. (6)
, no person may receive fermented malt beverages in this state which have
13
been directly shipped from outside this state by any person other than the holder of
14
a permit issued under this section. Subject to s. 125.34 (2), all shipments of
15
fermented malt beverages to a wholesaler of fermented malt beverages in this state,
16
whether shipped to the wholesaler from inside this state or from outside this state,
17
shall be unloaded in, physically at rest in, and only then distributed from the
18
wholesaler’s warehouse in this state.
SB930,6
19
Section

6
.
125.30 (6) of the statutes is created to read:
SB930,5,20
20
125.30
(6)
(a) In this subsection:
SB930,5,22
21
1. “Festival” means an event occurring on consecutive days to which all of the
22
following apply:
SB930,5,24
23
a. An admission fee is charged to attend the event and no additional
24
consideration is received for service of fermented malt beverages at the event.
SB930,6,1
1
b. The duration of the event does not exceed 2 consecutive days.
SB930,6,3
2
c. Fermented malt beverages manufactured by at least 25 different brewers or
3
brewpubs are offered at the event.
SB930,6,6
4
d. Service of fermented malt beverages at the event complies with s. 125.33 (2)
5
(p) 1., except that a brewer or brewpub may have up to 6 individuals representing
6
the brewer or brewpub at the event.
SB930,6,8
7
2. “Festival sponsor” means a person who holds a temporary Class “B” license
8
under s. 125.26 (6) and operates a festival on the licensed premises.
SB930,6,12
9
(b) An out-of-state brewer that does not hold a permit issued under this
10
section may sell and ship, transport, or deliver fermented malt beverages directly to
11
a festival sponsor for consumption at a festival. No out-of-state brewer may ship
12
more than 5 barrels of fermented malt beverages for each festival.
SB930,7
13
Section

7
.
125.33 (9) (a) of the statutes is amended to read:
SB930,6,18
14
125.33
(9)
(a) Except as provided in ss.
125.26 (6),
125.29 (3m) (b) and (c),
15
125.295 (1) (g), and 125.30 (4)
and (6)
, no campus or retail licensee or permittee may
16
purchase or possess fermented malt beverages purchased from any person other
17
than a wholesaler holding a permit under this chapter for the sale of fermented
18
malt beverages.
SB930,8
19
Section

8
.
125.34 (2) of the statutes is amended to read:
SB930,7,7
20
125.34
(2)
Except as provided in ss. 125.29 (3m) (b) and (c), 125.295 (1) (e) and
21
(g), and 125.30 (4)
and (6)
, no fermented malt beverages may be sold, transported,
22
or delivered to a retailer unless, prior to such sale, transport, or delivery, the
23
fermented malt beverages are first unloaded at, physically at rest at, and only then
24
distributed from a wholesaler’s warehouse premises covered by both a wholesaler’s
1
permit issued under s. 125.28 and an alcohol beverage warehouse permit issued
2
under s. 125.19, which premises shall be in this state. This subsection does not
3
apply to a wholesaler issued a wholesaler’s permit under s. 125.28 (1) (b) with
4
respect to fermented malt beverages transported and delivered from a warehouse in
5
an adjoining state unless the wholesaler’s warehouse in the adjoining state is
6
located on premises in the adjoining state used for the manufacture of fermented
7
malt beverages.
SB930,9
8
Section

9
.
125.34 (5) of the statutes is amended to read:
SB930,7,15
9
125.34
(5)
Except as provided in ss. 125.29 (3m) (b) and (c), 125.295 (1) (e) and
10
(g), and 125.30 (4)
and (6)
, deliveries of fermented malt beverages to retailers may
11
be made only by wholesalers and shall be made to retailers only at their retail
12
premises. No retailer may transport fermented malt beverages from one retail
13
premises to another retail premises for purposes of selling the fermented malt
14
beverages at the other retail premises unless both retail premises are operated by a
15
brewpub holding the retail licenses.
SB930,10
16
Section

10
.
125.34 (6) of the statutes is amended to read:
SB930,7,19
17
125.34
(6)
Except as provided in ss. 125.29 (3), (3m) (b) and (c), and (7) and
18
125.30 (4)
and (6)
, a brewer or out-of-state shipper may sell, transport, and deliver
19
fermented malt beverages only to a wholesaler.
SB930,11
20
Section

11
.
139.04 (10) of the statutes is created to read:
SB930,7,23
21
139.04
(10)
Sale, possession, or removal of fermented malt beverages for
22
shipment, transport, or delivery to a festival sponsor, as defined in s. 125.30 (6) (a)
23
2., for consumption at a festival, as defined in s. 125.30 (6) (a) 1.
SB930,12
24
Section

12
.
139.05 (8) of the statutes is created to read:
SB930,8,3
1
139.05
(8)
No return is required under this section by a brewer operating
2
under s. 125.30 (6) (b) whose entire sales or distribution of fermented malt
3
beverages into this state qualifies for the exemption under s. 139.04 (10).
SB930,13
4
Section

13
. Effective date.
SB930,8,6
5
(
1
) This act takes effect on the first day of the 3rd month beginning after
6
publication.
SB930,8,7
7
(end)

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