Department of Licensing and Regulatory Affairs

Liquor Control Commission

Beer

Filed with the secretary of state on

These rules become effective immediately after filing with the secretary of state

unless adopted under section 33, 44, or 45a(9) of the administrative procedures

act of 1969, 1969 PA 306, MCL 24.233, 24.244, or 24.245a. Rules adopted under

these sections become effective 7 days after filing with the secretary of state.

(By authority conferred on the liquor control commission by section 40 of article IV of the state constitution of 1963, sections 201 and 215(1) of the Michigan liquor control code of 1998, 1998 PA 58, MCL 436.1201 and section 215(1) of 1998 PA 58, MCL 436.1215(1), and Executive Reorganization Order No. 2011-4, MCL 445.2030)

R 436.1621 of the Michigan Administrative Code is amended, and R 436.1633 is rescinded, as follows:

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 licensed in this state who 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 month calendar quarter, a beer tax report of all beer sold in this state during the previous calendar month quarter 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 licensed in this state shall 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 upon which that each sale of beer was made.

   (d) The name and address of the Michigan licensed 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 Michigan licensed brewer or Michigan licensed micro brewer licensed in this state that chooses to designates 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 licensed in this state that chooses to designates a wholesaler shall select a wholesaler or wholesalers sufficient to cover all areas of the state where the Michigan licensed brewer’s or Michigan licensed 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 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 licensed in this state by notification to the commission before April 1. The change of designated wholesalers shall is be effective on May 1. A Michigan licensed brewer or Michigan licensed 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 Michigan licensed brewer and Michigan licensed micro brewer licensed in this state shall submit to the commission, on forms acceptable to the commission and postmarked no not later than the fifteenth day of each month 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 the provisions of section 409 of the act, MCL 436.1409, shall must accompany the beer tax report.

R 436.1633 Damage refunds. Rescinded.

  Rule 33. A refund or other adjustment on beer containers shall not be made to a retail licensee by a manufacturer or wholesaler unless:

   (a) A keg of beer shows evidence of leakage.

   (b) A keg of beer is flat or not salable at the time of tapping.

   (c) Other reasonable grounds approved by a written order of the commission.