Mich. Admin. Code R. 436.1725 - Excise tax on wine; reports
Rule 25.
(1) Each
Michigan licensed wholesaler and each Michigan licensed wine maker that does
not designate a wholesaler to pay the wine tax shall submit, to the commission,
on forms acceptable to the commission and postmarked not later than the
fifteenth day of each month, a wine tax report of all wine sold in this state
during the preceding calendar month. Payment of the required wine excise tax
due pursuant to the provisions of section 301 of the act, MCL
436.1301,
shall accompany the report.
(2) The
wine excise tax report submitted pursuant to subrule (1) of this rule by a
Michigan licensed wholesaler or a Michigan licensed wine maker shall include
all of the following information:
(a) The
total sales of wine made in this state during the period covered by the
report.
(b) The total amount of the
wine excise tax due.
(c) The date
upon which each sale of wine was made.
(d) The name and address of the Michigan
licensed retailer that received each shipment of wine.
(e) The invoice number for each sale of
wine.
(f) The brand name, quantity,
and container size of each item of wine sold.
(3) Each Michigan licensed wine maker that
chooses to designate a wholesaler to report and pay its wine taxes shall notify
the commission of its selection through electronic mail. Each Michigan licensed
wine maker that chooses to designate a wholesaler shall select a wholesaler or
wholesalers sufficient to cover all the areas of this state where the Michigan
licensed wine makers products are distributed. The commission and the
wholesaler shall receive notification of the designation of a wholesaler to
report and pay wine taxes before April 1. The selection of a wholesaler to
report and pay the wine taxes may be changed only by the Michigan licensed wine
maker by notification to the commission before April 1. The change of
designated wholesalers shall be effective on May 1. A Michigan licensed wine
maker who does not properly designate a wholesaler and notify the commission of
its selection shall be responsible for the submission of the wine tax reports
and payment of the wine tax required under subrules (1) and (2) of this
rule.
(4) Each Michigan licensed
wine maker shall submit, to the commission, on forms acceptable to the
commission and postmarked not later than the fifteenth day of each month, a
wine tax report of all wine sold or consumed on the licensed premises of its
manufacturing facility and tasting rooms. Payment of the required wine excise
tax due pursuant to the provisions of section 301 of the act, MCL
436.1301,
shall accompany the report.
Notes
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