1933. The former statute (1933 PA 8 (Ex. Session)) was repealed and replaced by 1998 PA 58.
BASIS OF TAX:
Privilege of manufacturing and selling beer.
MEASURE OF TAX (BASE):
Beer manufactured or sold in Michigan; credit for beer shipped out of state for sale and consumption or sold to a military installation or an Indian reservation; exemption for beer consumed on manufacturing premises or damaged and not offered for sale.
RATE:
$6.30 per barrel, with $2 per barrel credit for brewers producing less than 20,000 barrels annually.
