How to Start a Funeral Home in Wisconsin

Starting a funeral home in Wisconsin involves several agencies, and the order of your steps matters. The business entity is filed with the Department of Financial Institutions (DFI). The people and the building are licensed through the Department of Safety and Professional Services (DSPS). Your city controls zoning, and the Department of Revenue (DOR) handles tax registration. The state filing fees are modest compared with property and staffing costs, but a permit that depends on a document you have not finished can stall your opening for weeks.

This guide covers the steps in the order that tends to work best. This is informational content, not legal or tax advice. Funeral service law is specific and fees change, so confirm every figure on the agency page before you act. Before you sign a lease or purchase agreement, talk with a Wisconsin attorney and a CPA.

What You Need Before You Start

Gather these items before you file anything, because several later steps depend on them.

• A business name that is distinguishable on DFI records. A name reservation costs $15 and holds the name for 120 days.
• A Wisconsin registered agent with a physical street office and an email address. A P.O. box does not qualify.
• A written business plan with a start-up budget that covers the preparation room, equipment, vehicles, insurance and working capital.
• A target property and written zoning confirmation from your city.
• A full-time Wisconsin licensed funeral director to be in charge of the establishment. If that will be you, the training path is covered in Step 2.
• A federal employer identification number (EIN) from the IRS, which you will need for bank accounts and payroll.
• A login for the Wisconsin One Stop Business Portal at onestop.wi.gov, which registers a new business with DFI, DOR and the Department of Workforce Development in one pass.

Step 1: Understand the Three Licenses Involved

Wisconsin licenses the business location and the individuals separately. Keep these three items distinct in your planning:

• Funeral establishment permit: $75, issued under s. 445.105. The location needs a full-time licensed funeral director in charge and a preparation room with embalming equipment.
• Funeral director license: $75, issued to the individual who completes training and passes the licensing exam.
• Apprenticeship permit: $10, the entry point for someone who is not yet licensed. It leads to licensure by exam.

Because the establishment permit depends on a licensed director, most new operators sequence their work so that the director credential is in hand, or clearly on track, before the permit application goes in. Confirm with DSPS whether it will accept an application before the director is licensed.

Step 2: Get the Wisconsin Funeral Director License

If you are not yet licensed, you start with the apprenticeship permit. To qualify for it, you must complete one of two training options: a 16-hour preparation course or 9 months of mortuary science study. You also need a job with a licensed funeral establishment, because the apprenticeship happens under that employer's supervision.

Once the apprenticeship is complete, you take the licensing exam and apply for the $75 funeral director license. Many aspiring owners underestimate this stage. Plan for the calendar time it takes to finish training, work in a licensed establishment and sit for the exam before you commit to a lease or a launch date.

Confirm the following with DSPS before you enroll: the required apprenticeship length, the exam format and application, what documentation DSPS needs from your employer, and whether any continuing education applies to your renewal.

Step 3: Form the Business Entity With DFI

Wisconsin business entities are filed with the Department of Financial Institutions, Division of Corporate and Consumer Services. The Secretary of State does not handle this. Most funeral homes are organized as either a limited liability company (LLC) or a corporation.

For an LLC, file Articles of Organization, Limited Liability Company (Form 502) under sec. 183.0201 of the Wisconsin Statutes. The filing fee is $130. The name must include "limited liability company" or "LLC" or "LC," or a permitted variation. For a corporation, file Articles of Incorporation, Stock, For-Profit Corporation (Form 2) under ch. 180. The filing fee is $100.

File online through the DFI Business Entity File Online system at dfi.wi.gov when you can, since online filings are in most cases accepted on receipt with immediate notice. DFI's statutory limit for processing new business filings is 5 business days. Paper filings are mailed to the Milwaukee lockbox. Optional expedited service is $100 on top of the filing fee, and the document is acted on by the close of business on the first business day after receipt.

Your registered agent must be in place when you file. Every Wisconsin LLC and corporation must continuously maintain a registered agent with a registered office in the state. The office must be an actual physical street address, identical to the agent's business office. You cannot name your own company as its agent. The agent's email address is required on the formation document and on every annual report, because DFI sends official notices to the agent.

LLC and corporation tax treatment is a planning decision, not a formation step. A multi-member LLC is treated as a partnership by default, and a single-member LLC as a disregarded entity, so profits flow through to the owners' individual income tax. An LLC can elect corporate treatment, which brings the 7.9% corporate income tax. Ask your CPA which structure fits your ownership and financing plan.

Step 4: Confirm Zoning and Local Requirements

Wisconsin has no general business license at the state or county level, and most cities do not require one. A few cities do, so ask your city clerk directly. What matters more for a funeral home is zoning. Many cities regulate where funeral homes may operate, and some require a conditional use permit, parking plans, signage approval or building code review for a change of use. Get the zoning answer in writing before you sign a purchase agreement or lease.

If your plan includes an on-site crematory or a cemetery, treat those as separate projects with their own approvals. Confirm what each one requires with the relevant state and local agencies before you assume they can be added later.

Step 5: Plan the Preparation Room

Your establishment needs a preparation room with embalming equipment, and this is often the most expensive physical requirement. Wisconsin allows up to three establishments to share a single preparation room, which some operators use to control costs in a multi-location plan. If you plan to share, document the arrangement, confirm the room meets DSPS requirements for each location, and confirm the logistics with your city.

The director-in-charge rule also shapes multi-location planning. One licensed funeral director may be in charge of at most three establishments. If you open more than one location, build the staffing plan around that limit from the start.

Step 6: Register for State Taxes

Wisconsin issues no single general business license, but any seller of taxable products or services must hold a seller's permit. Register through the Department of Revenue's Business Tax Registration system at tap.revenue.wi.gov or through the One Stop portal. The initial permit covers two years and costs $20. Renewals cost $10 every two years.

Wisconsin's state sales tax rate is 5%. Whether your merchandise, such as caskets, urns and memorial products, is taxable, and how your services are treated, depends on the specific products and services you sell. Confirm those questions with DOR before you set your price list. If you will have employees, confirm your payroll registration and withholding obligations with DOR as well.

Step 7: Apply for the DSPS Funeral Establishment Permit

With your entity formed and your director credential in hand or on track, apply to DSPS for the funeral establishment permit. The fee is $75. The permit must be renewed by May 31 of each odd-numbered year, so the next renewal dates are May 31, 2027 and May 31, 2029. Put both dates on your compliance calendar when you receive the permit.

Confirm the application packet, the documents DSPS requires about your entity and director, and whether an inspection or site review applies with DSPS before you schedule an opening date. Tell DSPS about every location you plan to operate so the director-in-charge limit is respected from the beginning.

Step 8: Handle Preneed Sales Carefully

Preneed sales are a major revenue line for many funeral homes, and they are regulated. Preneed burial agreements require DSPS agent credentials for the person who sells them. Cemetery salesperson rules also apply to related sales, such as cemetery property or interment rights. Do not begin preneed sales until the credentials are in place for every salesperson. Confirm the current credential process and any related cemetery rules with DSPS before you train staff or launch a preneed package.

Step 9: Set Up Banking, Insurance and Ongoing Compliance

Open a business bank account in the entity's name using your EIN and formation documents. Keep personal and business money separate, since commingled funds weaken the liability protection an LLC or corporation is meant to provide. Talk with your insurance agent about general liability, professional liability, property coverage and vehicle coverage before you open.

If you will operate under a name different from your entity's legal name, register a trade name. The fee is $15 per trade name, filed with the DFI Trademarks and Trade Names Bureau online or in person, and renewal is also $15. Registration is optional, but it is the cleanest way to document your public-facing name.

Build a recurring compliance calendar with these items:

• Annual report: $25 for an LLC or corporation, due during the calendar quarter that contains your anniversary of organization. Paper filing adds a $15 surcharge, bringing the total to $40.
• Permit renewal: DSPS funeral establishment permit by May 31 of each odd-numbered year.
• Seller's permit renewal: $10 every two years.
• Registered agent changes: $10 online or $25 on paper, filed with DFI.

Fees at a Glance

The table below lists the fees covered in this guide. Confirm each figure on the agency page before you budget, since fees can change.

Item	Fee	Agency
LLC Articles of Organization (Form 502)	$130	DFI
Corporation Articles of Incorporation (Form 2)	$100	DFI
LLC or corporation annual report (Form 5 or Form 17)	$25 ($40 by mail)	DFI
Name reservation (120 days)	$15	DFI
Trade name registration	$15	DFI
Expedited entity filing	$100 added to filing fee	DFI
Seller's permit (initial two years)	$20	DOR
Seller's permit renewal (every two years)	$10	DOR
Funeral establishment permit	$75	DSPS
Funeral director license	$75	DSPS
Apprenticeship permit	$10	DSPS

Common Mistakes to Avoid

• Filing with the Secretary of State. Business entities go to DFI.
• Using a P.O. box for the registered office. The registered office must be a physical street address.
• Signing a lease before zoning is confirmed. Get the city's answer in writing first.
• Assuming a city business license is required. Most Wisconsin cities do not issue one, but check with your clerk rather than guessing.
• Planning a multi-location launch without the three-establishment limit. One director can be in charge of at most three establishments.
• Selling preneed agreements before credentials are issued. Preneed sales require DSPS agent credentials.
• Missing the May 31 odd-year permit renewal. Put it on the calendar the day the permit is issued.
• Treating all merchandise as tax-exempt. Confirm taxability with DOR for each product line.

Tips for a Smoother Launch

• Ask DSPS and DFI for their current application packets, and read them in full before you fill anything out.
• Run your name check on the DFI corporate records database before you reserve the name, understanding that availability is final only once DFI files the document.
• Ask your local SBDC advisor to review your budget and timeline. The Wisconsin Small Business Development Center Network offers free advising through the Universities of Wisconsin.
• Keep copies of every filing receipt, permit and confirmation email in one folder, organized by agency.

What Results to Expect

Following these steps may help you open on a timeline that reflects the agency processing times and the training requirements, rather than discovering the gaps after you have committed to a lease. Entity filings submitted online may be accepted on receipt, and a clean application packet can reduce back-and-forth with state staff. Results vary with your training timeline, property, financing and local zoning, so treat any launch date as a working estimate until each permit is in hand.

Official Resources

• DFI business entity search: https://apps.dfi.wi.gov/apps/corpsearch/Search.aspx
• DFI business entity general information: https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/GeneralInformation.aspx
• DFI online filing for entities: https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/FileOnline.aspx
• DFI trade name fees: https://dfi.wi.gov/Pages/BusinessServices/Trademarks/Fees.aspx
• Wisconsin One Stop Business Portal: https://onestop.wi.gov
• Department of Revenue new business information: https://www.revenue.wi.gov/Pages/Businesses/New-Business-home.aspx
• Department of Revenue Business Tax Registration: https://tap.revenue.wi.gov/BTR/
• Department of Safety and Professional Services: https://dsps.wi.gov (confirm current licensing pages here before you apply)
• Wisconsin Small Business Development Center Network: https://wisconsinsbdc.org/
• SBA resources for Wisconsin: https://www.sba.gov/district/wisconsin

Final Note

This article is informational and is not legal, tax or licensing advice. Fees, deadlines and procedures can change, and the figures here reflect the state information verified on October 13, 2026. Confirm each requirement with the named agency before you file or spend money. For a funeral home, work with a Wisconsin attorney on entity and contract questions, a CPA on tax structure, and an insurance professional on coverage.