Department of Licensing and Regulatory Affairs

Liquor Control Commission

WINES

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 436.1725 of the Michigan Administrative Code is amended, as follows:

R 436.1725  Excise tax on wine; reports.

  Rule 25. (1) Each Michigan licensed wholesaler and each Michigan licensed wine maker licensed in this state 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 calendar quarter, a wine tax report of all wine sold in this state during the preceding calendar month quarter. and the Ppayment 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 Michigan licensed wine maker licensed in this state shall must include all of the following information:

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

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

   (c) The date upon which that each shipment of wine was made.

   (d) The name and address of the Michigan licensed retailer licensed in this state 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 licensed in this state that chooses to designates a wholesaler to report and pay its wine taxes shall notify the commission of its selection through electronic mail. Each Michigan licensed wine maker licensed in this state that chooses to designates a wholesaler shall select a wholesaler or wholesalers sufficient to cover all the areas of the state where the Michigan licensed wine maker's products are distributed. The commission and the wholesaler shall receive notification of the designation of a wholesaler to report and pay wine taxes before not later than April 1. The selection of a wholesaler to report and pay wine taxes may be changed only by the Michigan licensed wine maker licensed in this state by notification to the commission before not later than April 1. The change of designated wholesalers shall be is effective May 1. A Michigan licensed wine maker licensed in this state that 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 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 month calendar quarter, a wine tax report of all wine sold or consumed on the licensed premises of its manufacturing facility and tasting rooms during the preceding calendar quarter. Payment of the required wine excise tax due pursuant to the provisions of section 301 of the act, MCL 436.1301, shall must accompany the report.