Overview
Wisconsin regulates vending machines through business registration, sales tax compliance, and local health permits for food vending operations. The state has comprehensive business regulations and follows the 2017 FDA Model Food Code. Wisconsin has specific requirements for school vending nutrition standards.
Local governments may impose additional requirements. Milwaukee and Madison have specific business licensing requirements for vending operations.
Business Registration
Business registration is required for vending operators in Wisconsin.
Registration Agency
Wisconsin Department of Financial Institutions →
Registration Types
- LLC Formation ($130 filing fee)
- Corporation Formation ($100 filing fee)
- Partnership Registration ($75 filing fee)
- Foreign Entity Registration ($100 filing fee)
- Trade Name Registration ($15 filing fee)
Business entities must maintain a registered agent and office in Wisconsin. Annual reports required for corporations and LLCs.
Sales Tax
Tax Application
- General sales tax applies to vending: Yes
- Food tax variation: Same as general
- Local rates possible: Yes
- Resale certificate required: Yes
- Filing frequency: monthly or quarterly based on liability
Vending operators must collect 5% state sales tax plus local sales tax up to 1.75%. Most food items are taxable. Seller's permit required for all retailers.
Registration
Forms: Form BTR-101 (Business Tax Registration), Form S-211 (Wisconsin Resale Certificate)
Vending Operator License
Vending operator license is not required in Wisconsin.
Machine Registration
Machine registration is not required in Wisconsin.
Health Permit & Food Code
Health permits are required for:
- Machines dispensing potentially hazardous foods (TCS)
- Micro markets
- Fresh food vending
Agency: Wisconsin Department of Health Services
Food Code: 2017 FDA Model Food Code
Inspections: At least annually
Micro Markets
Micro markets are recognized in state code.
Permit required: Yes
Specific Requirements
- Food establishment license required
- Certified food protection manager
- TCS foods require temperature control
- Adequate supervision or monitoring
Product Restrictions
Restricted Products
- Alcohol: Prohibited in vending machines. Wisconsin requires licensed establishments for alcohol sales with trained staff and age verification.
- Tobacco: Prohibited in accessible vending machines except in adult-only establishments. Age 21+ requirement. Employee-assisted sales required.
- CBD/Hemp: Hemp products must comply with Wisconsin Department of Agriculture hemp regulations. THC content must not exceed 0.3%.
- Age Verification: Strict age verification required for restricted products. ID required for anyone appearing under 30.
Placement Rules
Schools
Federal Smart Snacks nutrition standards apply plus Wisconsin-specific requirements. Wisconsin Department of Public Instruction administers comprehensive school nutrition programs with enhanced standards.
Public Buildings
Must comply with state procurement regulations. Vendor registration may be required for government contracts.
Private Property
Property owner permission required. Subject to local zoning and ADA accessibility requirements.
ADA & Accessibility
Must comply with ADA requirements including accessible routes and operable controls.
Electrical & Fire Code
Must comply with Wisconsin Building Code and local fire codes.
Local Permits
Wisconsin has home rule, meaning local jurisdictions can impose additional requirements.
Typical Local Requirements
- City business license
- Local health permits (if delegated)
- Building permits for installations
Example Localities
Milwaukee
Business license required for vending operations. Health permits through Milwaukee Health Department. Building permits for installations. Special permits may be required for downtown areas.
Madison
Business license required. Health permits for food vending through Public Health Madison & Dane County. Building permits for installations. Zoning compliance required.
Penalties & Enforcement
Common Violations
- Sales tax non-compliance
- Food safety violations
- Operating without health permits
- Operating without business registration
Penalties
- Sales tax penalties: 5% of tax due per month
- Food safety violations: permit suspension
- Business license violations: fines up to $1,000
Key Contacts
Wisconsin Department of Revenue
Phone: (608) 266-2486
Wisconsin Department of Health Services
Phone: (608) 266-1865
Wisconsin Department of Financial Institutions
Phone: (608) 261-7577
Frequently Asked Questions
What sales tax rate applies to vending machines in Wisconsin?
Wisconsin charges 5% state sales tax plus local taxes up to 1.75%. Most food items are taxable. You need a seller's permit and must collect tax on all taxable sales.
Are health permits required for food vending machines?
Yes, machines dispensing potentially hazardous foods and micro markets require food establishment licenses. Certified food protection manager required, and permits cost around $210.
Do I need individual permits for each vending machine?
No, Wisconsin does not require individual machine registration. You need business registration, seller's permit, and health licenses for food vending, but not per-machine permits.
Can I sell tobacco products through vending machines?
Tobacco vending machines are prohibited except in adult-only establishments. Age 21+ requirement applies, and employee-assisted sales are required.
Do local governments require additional permits?
Yes, cities like Milwaukee and Madison require business licenses for vending operations. Health permits may be delegated to local health departments. Check with local authorities.
What are the penalties for non-compliance?
Penalties include 5% per month on unpaid sales taxes, permit suspension for food safety violations, and fines up to $1,000 for business license violations.
Sources
- Wisconsin Department of Revenue - Sales and Use Tax
- Wisconsin Department of Health Services - Food Safety
- Wisconsin Department of Financial Institutions - Corporate Services
- Wisconsin DPI - School Nutrition
- Wisconsin Department of Revenue - Tobacco Products Tax
- City of Milwaukee - Business Licenses
- City of Madison - Business Registration
- Wisconsin Department of Revenue - Underpayment Interest and Penalties