Mich. Admin. Code R. 436.1621 - Excise tax on beer; reports

Rule 21.

(1) Each Michigan licensed wholesaler and each Michigan licensed brewer and Michigan licensed micro brewer who 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 month, a beer tax report of all beer sold in this state during the previous calendar month and shall also submit, with the beer tax report, 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 Michigan licensed wholesaler, or a Michigan licensed brewer, or Michigan licensed micro brewer, shall include all of the following information:

(a) The total sales of beer made in this state during the period covered by the report.

(b) The total amount of the beer excise tax due.

(c) The date upon which each sale of beer was made.

(d) The name and address of the Michigan licensed retailer that received each shipment of beer.

(e) The invoice number for each sale of beer.

(f) The brand name, quantity, and container size for each item of beer sold.

(3) Each Michigan licensed brewer or Michigan licensed micro brewer that chooses to designate a wholesaler to report and pay its beer taxes shall notify the commission of its selection through electronic mail. Each Michigan licensed brewer or Michigan licensed micro brewer that chooses to designate a wholesaler shall select a wholesaler or wholesalers sufficient to cover all areas of this state where the Michigan licensed brewers or Michigan licensed micro brewers products are distributed. The commission and the wholesaler shall receive notification of the designation of a wholesaler to report and pay the beer taxes before April 1. The selection of a wholesaler to report and pay the beer taxes may be changed only by the Michigan licensed brewer or Michigan licensed micro brewer by notification to the commission before April 1. The change of designated wholesalers shall be effective on May 1. A Michigan licensed brewer or Michigan licensed micro brewer 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 Michigan licensed brewer and Michigan licensed micro brewer shall submit to the commission, on forms acceptable to the commission and postmarked no later than the fifteenth day of each month, a beer tax report of all beer sold or consumed on the licensed premises of its manufacturing facility and tasting rooms. Payment of the required beer excise tax due pursuant to the provisions of section 409 of the act, MCL 436.1409, shall accompany the beer tax report.

Notes

Mich. Admin. Code R. 436.1621

1979 AC; 1989 AACS; 2017 MR 5, Eff. 3/16/2017