Section R. 436.1725 - Excise tax on wine; reportsRule 25.
(1) Each Michigan licensed wholesaler and each Michigan licensed wine maker 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 month, a wine tax report of all wine sold in this state during the preceding calendar month. Payment of the required wine excise tax due pursuant to the provisions of section 301 of the act, MCL 436.1301, shall accompany the report.(2) The wine excise tax report submitted pursuant to subrule (1) of this rule by a Michigan licensed wholesaler or a Michigan licensed wine maker shall include all of the following information:(a) The total sales of wine made in this state during the period covered by the report.(b) The total amount of the wine excise tax due.(c) The date upon which each sale of wine was made.(d) The name and address of the Michigan licensed retailer 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 Michigan licensed wine maker that chooses to designate a wholesaler to report and pay its wine taxes shall notify the commission of its selection through electronic mail. Each Michigan licensed wine maker that chooses to designate a wholesaler shall select a wholesaler or wholesalers sufficient to cover all the areas of this state where the Michigan licensed wine makers products are distributed. The commission and the wholesaler shall receive notification of the designation of a wholesaler to report and pay wine taxes before April 1. The selection of a wholesaler to report and pay the wine taxes may be changed only by the Michigan licensed wine maker by notification to the commission before April 1. The change of designated wholesalers shall be effective on May 1. A Michigan licensed wine maker who 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 Michigan licensed wine maker shall submit, to the commission, on forms acceptable to the commission and postmarked not later than the fifteenth day of each month, a wine tax report of all wine sold or consumed on the licensed premises of its manufacturing facility and tasting rooms. Payment of the required wine excise tax due pursuant to the provisions of section 301 of the act, MCL 436.1301, shall accompany the report.Mich. Admin. Code R. 436.1725
1979 AC; 1989 AACS; 2017 MR 5, Eff. 3/16/2017