Wisconsin Statutes
Wis. Stat. § 125.01 (2026)
Legislative intent
✓ current as of July 2026
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125.01125.01 Legislative intent. This chapter shall be construed as an enactment of the legislature’s support for the 3-tier system for alcohol beverages production, distribution, and sale that, through uniform statewide regulation, provides this state regulatory authority over the production, storage, distribution, transportation, sale, and consumption of alcohol beverages by and to its citizens, for the benefit of the public health and welfare and this state’s economic stability. Without the 3-tier system, the effective statewide regulation and collection of state taxes on alcohol beverages sales would be seriously jeopardized. It is further the intent of the legislature that without a specific statutory exception, all sales of alcohol beverages shall occur through the 3-tier system, from manufacturers to wholesalers holding a permit to retailers to consumers. Face-to-face retail sales at licensed premises directly advance the state’s interest in preventing alcohol sales to underage or intoxicated persons and the state’s interest in efficient and effective collection of tax.
125.01 AnnotationState liquor laws, including licensing requirements, are applicable to liquor establishments owned or operated by either tribe members or non-Indians and located on Indian reservations. Any license issued counts toward the local quota. 75 Atty. Gen. 123.
125.01 AnnotationIndian tribes are within the coverage of this chapter; any license issued to a tribe counts toward the local quota. 76 Atty. Gen. 80.
Notes of Decisions
Cited in 7
cases (1 in the last 5 years), 2008–2026 · leading case: Winebow, Inc. v. Capitol-Husting Co., Inc., 914 N.W.2d 631 (Wis. 2018).
Winebow, Inc. v. Capitol-Husting Co., Inc., 914 N.W.2d 631 (Wis. 2018). “" See Wis. Stat. § 125.01 . 3 No. 2017AP1595-CQ.”
Wisconsin Dolls, LLC v. Town of Dell Prairie, 2012 WI 76 (Wis. 2012). “" Wis. Stat. § 125.01 . The Wisconsin Department of Revenue has been given substantial rulemaking authority over alcohol beverages.”
Eichenseer v. Madison-Dane Cnty. Tavern League, Inc., 2008 WI 38 (Wis. 2008). “" Wis. Stat. § 125.01 . Chapter 125 covers approximately 34 pages of the Wisconsin Statutes.”
Arty's, LLC v. Wis. Dep't of Revenue, 919 N.W.2d 590 (Wis. Ct. App. 2018). “§ 125.01 ("Legislative intent"). Alcoholic beverages are placed into three categories, which we now list in the order from most to least heavily taxed under the occupational tax, as discussed in more detail below, in connection with WIS.”
Cnty. of Fond du Lac v. Muche, 2016 WI App 84 (Wis. Ct. App. 2016). “" *408 Wis. Stat. § 125.01 . In Wisconsin, a county, as a "creature [] of the Legislature," has only those powers that the State chooses to delegate.”
Conch Co. Inc. v. Vill. of Egg Harbor (Wis. Ct. App. 2026). “§§ 125.01, 125.02(1). In 1981, the legislature created ch.”
Eichenseer v. Madison Cnty. Tavern League, 2008 WI 38 (Wis. 2008). “" Wis. Stat. § 125.01 . Chapter 125 covers approximately 34 pages of the Wisconsin Statutes.”
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