Firearms Dealer (FFL) Permits & Licenses in Green Bay, WI

Required for all LLCs formed in Wisconsin. Annual report required separately (see below).

Applies to all Wisconsin LLCs; filed online via WDFI portal.

Registration valid 5 years; must republish/renew. Not required if using exact LLC name.

Required for all retailers selling tangible goods (including firearms/ammo). Allows collection of WI sales tax (5% base rate).

Required if withholding WI income tax from employee wages. Firearms dealers typically have employees.

Mandatory for employers paying $1,500+ in quarterly wages or employing 2+ workers.

No state-level firearms dealer license required in Wisconsin beyond federal FFL. Confirmed official statement.

All businesses selling tangible personal property or certain services in Wisconsin must register for sales tax. Firearms are taxable; however, federal excise tax applies separately. Registration is done via Form BTR-101 through the Wisconsin Taxpayer Access Point (TAP).

Required for all employers paying wages to employees in Wisconsin. Must register via Form BTR-101 through TAP. Includes withholding for state income tax and any local earned income taxes (e.g., Milwaukee, Racine).

SOT applies only to FFLs engaged in manufacturing or importing of NFA firearms. Most standard FFL dealers (Type 01) do not pay SOT unless they are Class 3 dealers. However, all FFLs are subject to federal excise tax on NFA transfers via Form 4/5.

All employers with one or more employees must register with DWD. Tax rate varies by experience rating (new employers: 3.05% on first $7,000 of wages). Filed quarterly via Form UCT-6/UCT-6A.

Wisconsin does not have a 'franchise tax' for LLCs. By default, LLCs are pass-through entities; income is reported on owners' personal returns. However, if the LLC elects corporate taxation, it must file Form 3 (Corporate Franchise or Income Tax). Most FFL LLCs are pass-through and file Form 3S (Partnership/LLC return).

Not all Wisconsin cities require a business license. For example, Milwaukee requires a Business Tax Registration (Form BTR-101-LCL), while Madison requires a Business Tax Receipt. Fees and requirements vary. Check with city clerk’s office. Registration often includes local income tax withholding if applicable.

Firearms dealers must comply with general business licensing; FFL-specific zoning review required

Class A liquor license prohibited near firearms sales per MCO 78-12

Most consumer ammunition is Class 1.1 or 1.2 and must be packaged, labeled, and documented per 49 CFR 172.101‑172.105.

Firearms sales permitted only in C2/C3/GP commercial zones (MCO 295-202-907)

Required for ammunition storage >100 lbs (NFPA 495 compliance)

Maximum 200 sq ft total signage (MCO 295-401)

Mandatory for FFL due to inventory security requirements

Firearms retail classified as M-1 occupancy

Required for retail sales; separate from state seller's permit

Conditional use permit required in commercial districts (MGO 28.104)

Hazardous materials permit specifically required

Firearms retail permitted in B-1/B-2 districts with review

Required for vault/alarm system installation

A surety bond of $1,000 to $15,000 is required depending on FFL type. Type 01 (dealer in firearms) requires a $1,000 bond. The bond ensures compliance with 18 U.S.C. Chapter 44 and ATF regulations. Not required for Type 03 or 06 FFLs.

Wisconsin law mandates workers' comp coverage for all employers with one or more employees. Sole proprietors without employees are exempt. Coverage must be secured through a licensed insurer or self-insurance program approved by the state.

While Wisconsin does not statutorily require general liability insurance for all businesses, many municipalities and commercial leases do. Firearms dealers handling high-value or high-risk inventory are strongly advised to carry it. Not a state-mandated requirement.

Wisconsin requires all motor vehicles operated on public roads to be covered by liability insurance meeting minimums: $25,000 bodily injury per person, $50,000 per accident, $10,000 property damage. Applies to any business-owned vehicle used for FFL-related transport.

Not legally required by federal or Wisconsin law, but strongly recommended for FFLs due to risks associated with selling firearms. ATF's Firearms Dealers' Owners Manual advises dealers to consider liability coverage for potential misuse or defects. No statutory mandate exists.

Not legally required by ATF or Wisconsin. However, given the complexity of NFA, background checks (NICS), and recordkeeping, this coverage is strongly advised. No statutory mandate exists.

Firearms dealers in Wisconsin are not permitted to serve alcohol unless separately licensed. Most FFLs do not involve alcohol service. This insurance is only relevant if the business operates a lounge or similar venue with a liquor license.

All LLCs, including single‑member LLCs, must obtain an EIN unless they have no employees and elect to use the owner's SSN.

Dealers must maintain all required records and be prepared for on‑site review.

All Wisconsin LLCs must file this report each year to maintain good standing.

Renewal is filed using ATF Form 7; the fee covers a three‑year period, so the effective renewal interval is every three years.

The license must be held by an individual (the “responsible person”) who is a U.S. citizen or permanent resident. The LLC must designate this person.

Renewal can be completed online via the ATF e‑Licensing system.

All FFL holders must submit Form 540 electronically via the ATF e‑Licensing system.

Each firearm sale must be documented on Form 4473; the dealer must retain copies and maintain an acquisition log.

Each member receives a Schedule K‑1; members report income on their personal returns.

The LLC’s income and expenses are reported on the owner’s personal return.

Firearms dealers with employees are covered by the general industry standards (29 CFR 1910).

The retail floor, checkout counters, and restrooms must be accessible to individuals with disabilities.

If the dealer only sells firearms and ammunition without cleaning services, EPA requirements may be minimal.

Firearms dealers must ensure that all product descriptions, pricing, and promotional claims are truthful and substantiated.

Applies regardless of business type; recordkeeping required for at least three years.

Employers must retain I‑9 forms for three years after hire or one year after termination, whichever is later.

Must be submitted electronically via the ATF e‑Form system.

All firearms transactions must be recorded on ATF Form 4473; inventory logs must be kept current.

Firearms and ammunition are taxable at the standard 5 % state rate plus any local rates.

If the LLC is taxed as a corporation, file Form 4; if taxed as a partnership, file Form 6.

Payments are required if the prior year’s tax liability was $500 or more.

Applies to manufacturers, importers, and dealers of firearms and ammunition.

Dealer must collect and remit the excise tax in addition to sales tax.

The dealer must obtain a commercial occupancy permit, fire safety clearance, and comply with zoning for firearms sales.

Poster outlines record‑keeping and reporting obligations.

Includes minimum wage, workers’ compensation, unemployment insurance, and OSHA notices.

LLC taxed as corporation files Form 1120; taxed as partnership files Form 1065.

Payments made using Form 1040‑ES (or corporate equivalent).

Employer must remit UI contributions based on taxable wages.

Coverage must meet Wisconsin statutory minimums.