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
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