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Quarterly Reporting Information for Outstate Sellers of Beer, Wine, or Mixed Spirit Drink Licensees

Quarterly Reporting Information for Outstate Sellers of Beer, Wine, or Mixed Spirit Drink Licensees

Quarterly Reporting Information for Outstate Sellers of Beer, Wine, or Mixed Spirit Drink

If you have any questions regarding this information, please contact the MLCC Financial Management Division at lara-mlcc-finance-information@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

  • Outstate Sellers of Beer, Wine, or Mixed Spirit Drink licensees are not required to pay excise taxes, but must submit the Outstate Sellers Quarterly Report (LCC-3023) along with all invoices for beer, wine, or mixed spirit drink sold to a Michigan Wholesaler licensee.
  • You MUST begin filing your forms from the effective date of your license, whether or not you have registered product with the MLCC.
  • This report is for shipments to Michigan Wholesaler licensees.
  • Each type of product is to be submitted with a separate LCC-3023 report form and the appropriate box checked for the product type.
  • A form is still required even if there are no sales transactions.  Check the box indicating that there were no sales during the reporting period.
  • There is no tax due with this form.
  • 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.
  • Reports must be filed on or before the 15th day of each quarter for the previous quarter’s shipments (April 15, July 15, October 15, and January 15).
  • Reports and invoices should be sent by email to one of the following email addresses based on the type of product for which you are reporting transactions: