Wis. Stat. § 139.795: Permits; remote retail seller.

(1) No person may engage in the business of a remote retail seller at any place of business, including a legal location in any state at which records are kept or accessed by the remote retail seller, unless that person has filed an application for and obtained a permit from the department to engage in that business at such place.

(2) Section 139.34 (1) (b) to (f) and (9) applies to the permit under this section.