Mich. Admin. Code R. 436.1725 - Excise tax on wine; reports
Rule 25.
(1) Each
wholesaler and 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 calendar quarter, a wine tax report of all wine sold in this state during
the preceding calendar quarter and the payment of the required wine excise tax
due pursuant to section 301 of the act, MCL
436.1301.
(2) The wine excise tax report submitted
pursuant to subrule (1) of this rule by a wholesaler or wine maker licensed in
this state 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 that each
shipment of wine was made.
(d) The
name and address of the 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 wine maker
licensed in this state that designates a wholesaler to report and pay its wine
taxes shall notify the commission of its selection through electronic mail.
Each wine maker licensed in this state that designates a wholesaler shall
select a wholesaler or wholesalers sufficient to cover all the areas of the
state where the 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 not later than April 1. The selection of a wholesaler
to report and pay wine taxes may be changed only by the wine maker licensed in
this state by notification to the commission not later than April 1. The change
of designated wholesalers is effective May 1. A wine maker 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 wine tax
reports and payment of the wine tax required under subrules (1) and (2) of this
rule.
(4) Each 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 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
section 301 of the act, MCL
436.1301, must accompany the
report.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.