AB 950 — Relating to: beer festivals conducted under temporary retail licenses; inapplicability of a sales tax exemption to beer festivals. (FE)

Summary

An Act to renumber and amend 77.54 (7m); to amend 125.26 (6), 125.30 (1), 125.33 (9) (a), 125.34 (2), 125.34 (5) and 125.34 (6); to create 77.51 (13) (r), 77.54 (7m) (b), 125.30 (6), 139.04 (10) and 139.05 (8) of the statutes;

Bill Text

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The bill establishes new regulations for beer festivals operated under temporary Class 'B' licenses, including sales tax exemptions and shipping allowances for out-of-state brewers.

• Wis. Stat. § 77.54 (7m)

  Occasional sales of tangible personal property, or items or property under s. 77.52 (1) (b) or (c), or services, including admissions or tickets to an event; by a neighborhood association, church, civic group, garden club, social club or similar nonprofit organization; not involving entertainment for which payment in the aggregate exceeds $50,000 for performing or as reimbursement of expenses unless access to the event may be obtained without payment of a direct or indirect admission fee; conducted by the organization if the organization is not engaged in a trade or business and is not required to have a seller’s permit. → Occasional sales of tangible personal property, or items or property under s. 77.52 (1) (b) or (c), or services, including admissions or tickets to an event; by a neighborhood association, church, civic group, garden club, social club or similar nonprofit organization; not involving entertainment for which payment in the aggregate exceeds $50,000 for performing or as reimbursement of expenses unless access to the event may be obtained without payment of a direct or indirect admission fee; conducted by the organization if the organization is not engaged in a trade or business and is not required to have a seller’s permit. The exemption under this subsection does not apply to the sale of property, items, or services, including admissions or tickets, at a festival, as defined in s. 125.30 (6) (a) 1.

  This change adds a specific exclusion for sales related to beer festivals from existing occasional sales exemptions.

• Wis. Stat. § 125.26 (6)

  An official or body authorized by a municipal governing body to issue temporary Class “B” licenses may, upon issuance of any temporary Class “B” license, authorize the licensee to permit underage persons to be on the premises for which the license is issued. If a license is issued under this subsection to a festival sponsor, as defined in s. 125.30 (6) (a) 2., for the purpose of operating a festival, as defined in s. 125.30 (6) (a) 1., on the licensed premises, the festival sponsor shall, at least 15 days before the festival, provide notice to the division, in the form and manner prescribed by the division, of the date and location of the festival and identifying all brewers and brewpubs participating in the festival. A festival sponsor may not purchase or possess fermented malt beverages to be provided under s. 125.30 (6) (b) unless the festival sponsor satisfies this notice requirement.

  This allows temporary licenses for festivals to include provisions for underage persons being present and establishes a notification requirement for festival sponsors.

• Wis. Stat. § 125.30 (1)

  An out-of-state brewer that does not hold a permit issued under this section may sell and ship, transport, or deliver fermented malt beverages directly to a festival sponsor for consumption at a festival.

  This allows out-of-state brewers to provide beer directly to festival sponsors, bypassing the need for an out-of-state shipper’s permit.

• Wis. Stat. § 125.33 (9) (a)

  Except as provided in ss. 125.26 (6), 125.29 (3m) (b) and (c), 125.295 (1) (g), and 125.30 (4) and (6), no campus or retail licensee or permittee may purchase or possess fermented malt beverages purchased from any person other than a wholesaler holding a permit under this chapter for the sale of fermented malt beverages.

  This change integrates new exceptions for beer festivals into the existing statutory restrictions on the purchase of fermented malt beverages.

Action History

1. March 23, 2026

   Failed to pass pursuant to Senate Joint Resolution 1

2. February 16, 2026

   Fiscal estimate received

3. January 30, 2026

   Senator Spreitzer added as a cosponsor

4. January 29, 2026

   Representative Udell added as a coauthor

5. January 28, 2026

   Read first time and referred to Committee on State Affairs

6. January 28, 2026

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

Sponsors

• Hesselbein · Cosponsor
• Roys · Cosponsor
• Mike Bare · Primary
• Alex Joers · Cosponsor
• Christine Sinicki · Cosponsor
• Clinton Anderson · Cosponsor
• Shelia Stubbs · Cosponsor

Subjects