Mich. Admin. Code R. 436.1621 - Excise tax on beer; reports
Rule 21.
(1) Each
wholesaler, brewer, and micro brewer licensed in this state that does not
designate a wholesaler to pay the beer tax shall submit to the commission, on
forms acceptable to the commission and postmarked not later than the fifteenth
day of each calendar quarter, a beer tax report of all beer sold in this state
during the previous calendar quarter and the payment of the required beer
excise tax due pursuant to section 409 of the act, MCL
436.1409.
(2) The beer excise tax reports submitted
pursuant to subrule (1) of this rule by a wholesaler, brewer, or micro brewer
licensed in this state must include all of the following information:
(a) The total sales of beer made into this
state during the period covered by the report.
(b) The total amount of the beer excise tax
due.
(c) The date that each sale of
beer was made.
(d) The name and
address of the retailer licensed in this state that received each shipment of
beer.
(e) The invoice number for
each shipment of beer.
(f) The
brand name, quantity, and container size for each shipment of beer.
(3) Each brewer or micro brewer
licensed in this state that designates a wholesaler to report and pay its beer
taxes shall notify the commission of its selection through electronic mail.
Each brewer or micro brewer licensed in this state that designates a wholesaler
shall select a wholesaler or wholesalers sufficient to cover all areas of the
state where the brewer's or micro brewer's products are distributed. The
commission and the wholesaler shall receive notification of the designation of
a wholesaler to report and pay the beer taxes not later than April 1. The
selection of a wholesaler to report and pay the beer taxes may be changed only
by the brewer or micro brewer licensed in this state by notification to the
commission not later than April 1. The change of designated wholesalers is
effective on May 1. A brewer or micro brewer licensed in this state that does
not properly designate a wholesaler and notify the commission of its selection
shall be responsible for the submission of the beer tax reports and payment of
the beer tax required under subrules (1) and (2) of this rule.
(4) Each brewer and micro brewer licensed in
this state shall submit to the commission, on forms acceptable to the
commission and postmarked not later than the fifteenth day of each calendar
quarter, a beer tax report of all beer sold or consumed on the licensed
premises of its manufacturing facility and tasting rooms during the previous
calendar quarter. Payment of the required beer excise tax due pursuant to
section 409 of the act, MCL
436.1409, must accompany the beer
tax report.
Notes
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