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Excise Tax Reporting for Out-of-State Direct Shipper Licensees

Excise Tax Reporting for Out-of-State Direct Shipper Licensees

Excise Tax Reporting Information for Out-of-State Direct Shipper Licensees

If you have any questions regarding this information, please contact the MLCC Financial Management Division at MLCCfinancewinetax@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

  • 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 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.
  • 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 there were no shipments during the reporting period, check the box on the form to indicate no sales.
  • Zero reports may be e-mailed to MLCCfinancewinetax@michigan.gov
  • We do NOT accept online submission of tax forms or tax payments for the excise tax. All payments and forms must be mailed to the mailing address provided on the tax form.
  • We do not have a set minimum for tax payments. Any tax amount due must be submitted with your tax report.
  • You must submit copies of sales invoices for each shipments or a report (ShipCompliant or similar style) that contains all of the information that would be provided on an invoice. This includes:
    • Date of shipment
    • Invoice number
    • Name and address of recipient
    • Name and description of wine including alcohol by volume (ABV)
    • Bottle size
    • Bottle quantity
    • Price of product
  • Do NOT combine all different pack size amounts together. Each pack size must be reported separately, indicating total quantity and total liters for each.
  • Tax reports, payments and documentation must be postmarked no later than the 15th of the month following the reporting period. If late, they will be subject to a $25.00 late fee and 1% interest fee per month until paid.
  • Please remember that CIDER and MEAD are WINE products.
  • You must report and pay taxes on all direct sales to Michigan consumers.
  • 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.