Beer, Wine, & Mixed Spirit Drink Taxes Frequently Asked Questions
Who pays beer, wine and mixed spirit drink taxes to the Michigan Liquor Control Commission (LCC)?
- Wholesale Licensees
- Direct Shipper Licensees
- Brewer, Micro Brewer, Brewpub Licensees
- Wine Maker, Small Wine Maker Licensees
- Mixed Spirit Drink Manufacturer Licensees
- Outstate Self-Distributor Licensees
What event creates the need to pay beer, wine, or mixed spirit drink taxes to the MLCC?
The taxpaying licensees must pay taxes based on their sales of beer, wine, or mixed spirit drink products.
When do the taxpaying licensees have to pay their beer, wine, or mixed spirit drink taxes?
Excise tax forms and tax payments are due quarterly. Tax reports, payments, and documentation must be postmarked no later than the 15th of the month following the reporting period (April 15th, July 15th, October 15th, and January 15th). If late, they will be subject to a $25.00 late fee and a 1% interest fee per month until paid.
Can the taxpaying licensee submit tax reports and payments electronically?
No. The tax reports and payments must be sent by U.S. Mail.
What if a Wholesaler Licensee distributes beer, wine, or mixed spirit drink products?
The Wholesaler Licensee must submit separate tax reports and separate payments for beer, wine, or mixed spirit drink products sold each month.
What if a Wholesaler Licensee does not distribute all three products (beer, wine, or mixed spirit drink)?
The Wholesaler Licensee must submit one tax report for each of the three types of products at the beginning of each calendar year. The Wholesale Licensee should report either the months sales (if any) for each type of product or include a statement that says the Wholesale Licensee does not distribute that type of product. Then for the remainder of the calendar year the Wholesaler Licensee only needs to submit tax reports and tax payments for those types of products that they distribute. It will be the responsibility of the Wholesaler Licensee to notify the LCC of any changes in the types of products that they distribute. For example, a Wholesaler Licensee who only distributes beer and wine will submit all three tax reports for January and then just submit Beer and Wine reports for the other eleven months of the year.
What are the Wholesaler Licensee reporting requirements?
The Wholesaler Licensee must submit quarterly tax reports, tax payments, and sales invoices (or computer reports that contain all of the same information as the sales invoices) to support the tax reports. Also, the Wholesaler Licensee must submit their beer, wine, or mixed spirit drink purchase invoices each month (or a computer report that contains all of the same information as the purchase invoices). All reports, tax payments and invoices should be postmarked by the 15th of the month following the reporting period (April 15th, July 15th, October 15th, and January 15th).
What are the Outstate Seller Licensee reporting requirements?
The Outstate Seller Licensees must submit their sales invoices (or a computer report that contains all of the same information as their sales invoices) for all sales to Michigan Wholesaler Licensees. The sales invoices must be submitted to the MLCC each quarter and should be postmarked by the 15th of the month following the reporting period (April 15th, July 15th, October 15th, and January 15th.
Will the MLCC accept any reports, documents, or invoices that are submitted electronically?
Yes. The MLCC will consider accepting electronically filed computer reports that include all of the detailed information that is contained in the Wholesaler Licensee purchase and sales invoices. Also, the supporting documentation for the tax reports could be sent to the MLCC using this method. All electronically submitted reports must be in an Excel spread sheet format and must be able to be sorted. The electronic files must be approved by the MLCC. The licensee will need to submit separate electronic files for beer, wine and mixed spirit drink products. The electronic files should be sent to the MLCC as attachment to an email to the following email accounts, as applicable:
Does an Outstate Seller Licensee need to change anything in the invoicing or pricing of their beer, wine, or mixed spirit drink products sold to Michigan Wholesaler Licensees?
Yes. The Outstate Seller Licensee should remove the beer, wine, or mixed spirit drink taxes from its invoices for all sales to Michigan Wholesaler Licensees. Michigan Wholesaler Licensees are responsible for paying the beer, wine, or mixed spirit drink taxes to the State of Michigan.
If a Michigan Brewer, Micro Brewer, Wine Maker, Small Wine Maker, and Mixed Spirit Drink Manufacturer Licensee designates a Wholesaler to pay their beer, wine, and mixed spirit drink taxes will they still have to file a quarterly tax report for their on-premises sales, and they will have to file that quarterly tax report regardless of whether they had any on-premises sales during a quarter?
Yes. The Michigan Wine Makers, Brewers, and Manufacturers of Mixed Spirit Drink will still have to submit tax reports and tax payments every quarter. The designation of a Wholesaler Licensee does not relieve the Michigan Wine Maker, Brewer, or Manufacturer of Mixed Spirit Drink of their obligation to report on and pay the taxes for their on-premises sales.
How should sales or transfers of product between Wholesaler Licensees be reported to the MLCC?
The purchasing or receiving Wholesaler Licensee must submit a copy of the invoice (or transfer document) received from the selling or transferring Wholesaler Licensee. These documents should be submitted each month.
Are there any beer, wine, or mixed spirit drink taxes due to the State of Michigan on sale or transfer transactions between Wholesaler Licensees?
No.
Should the selling or transferring Wholesaler Licensee charge the purchasing or receiving Wholesale Licensee any beer, wine, or mixed spirit drink taxes on the sale or transfer?
No.
