Skip to main content
Excise Tax Reporting for Brewpub Licensees

Excise Tax Reporting for Brewpub Licensees

Excise Tax Reporting Information for Brewpub Licensees

If you have any questions regarding this information, please contact the MLCC Financial Management Division at MLCCfinancebeertax@michigan.gov.

The Michigan Liquor Control Commission does not process or collect Michigan sales tax and cannot advise on sales tax related questions. All sales tax questions should be directed to the Michigan Department of Treasury at 517-636-6925.

Forms to Submit:

Requirements

  • Tax forms and tax payments are due quarterly. These reports and payments must be postmarked no later than April 15th, July 15th, October 15th, and January 15th to avoid late fees and interest. Monthly submissions are acceptable, but not required. If late, they will be subject to a $25.00 late fee and a 1% interest fee per month until paid.
  • We do NOT accept online submission of tax reports or tax payments for the excise tax. All payments and forms must be mailed to the mailing address provided on the tax form.
  • Michigan beer excise taxes must only be paid on beer sales, not on production.
  • You must complete and file a Michigan Beer Tax Report even if you have no sales for a quarter.  Zero tax reports may be e-mailed to MLCCfinancebeertax@michigan.gov.
  • You MUST use the name under which your business is licensed on all tax reporting documents, not your DBA (Doing Business As) name.
  • You must use your MLCC LICENSE number on all documents, not your Business ID (BID) number or Federal ID number.
  • You MUST begin filing your forms from the effective date of your license whether or not you have registered product with the MLCC.
  • You MUST file a copy of your monthly, quarterly, or annual Brewer’s Report of Operations (TTB F 5130.9), as applicable. A brewpub licensee that is not required to file federal taxes quarterly because it does not reasonably expect to pay more than $1,000.00 does not need to submit a Quarterly Brewer's Report of Operations with each quarterly Michigan Beer Tax Report, but must submit the annual federal report form with its 4th quarter Michigan Beer Tax Report.
  • Please use the most current and accurate forms on the Financial Management Division Forms section of the Commission Forms webpage.
  • Please provide to the MLCC an email address for communications from the Commission.

Barrel Credit

Pursuant to MCL 436.1409 and administrative rule R 436.1621, you may be eligible to receive a credit against future beer excise taxes in the amount of $2.00 per barrel, if you produce fewer than 60,000 barrels per year. You may receive the credit for the first 30,000 barrels per year. The MLCC must receive a brief request by email or mail stating that you are applying for the $2.00 per barrel credit. The request can be included with your December tax payment or sent to the MLCC any time after you have paid your December taxes each year. Your account must be in good standing and the MLCC must receive copies of the Federal Brewers Report of Operations form for the calendar year. The credit can only be given on tax-paid beer sales, not on production. You are not authorized to use the credit unless you have been issued a Barrel Credit Letter by the MLCC Financial Management Division.