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| TAX OUTLINE |
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| TAX DESCRIPTIONS |
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| LIQUOR |
LEGAL CITATION: |
M.C.L. 436.2201-436.2207; 1998 PA 58. |
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| YEAR ADOPTED: |
1957, 1959, 1972, and 1985. The former statutes (1959 PA 94; 1962 PA 218; 1972 PA 213; and, 1985 PA 107) were repealed and replaced by 1998 PA 58. |
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| BASIS OF TAX: |
Privilege of selling spirits. |
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| MEASURE OF TAX (BASE): |
Retail selling price of spirits. |
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| RATE: |
On premise consumption, 12%; off premise consumption, 13.85%. |
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| ADMINISTRATION: |
Michigan Department of Labor and Economic Growth, Liquor Control Commission. |
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| REPORT AND PAYMENT: |
Liquor Control Commission regulation. |
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| DISPOSITION: |
4% rate (specified) - General Fund;
4% rate (excise) - School Aid Fund;
1.85% rate (specified) - Liquor Purchase Revolving Fund; for distribution to local governments;
4% rate (specified) - Convention Facility Development Fund. |
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| 2006-07 COLLECTIONS: |
| General Fund: |
$36,200,000
| 2006-07
COLLECTIONS/UNIT: |
$9.1 million/1% |
| School Aid Fund: |
35,689,000 |
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$8.9 million/1% |
| Liquor Purchase Revolving Fund: |
13,133,000 |
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$7.1 million/1% |
| Convention Facility Development Fund: |
35,766,000 |
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$8.9 million/1% |
| TOTAL |
$120,788,000 |
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| Liquor Tax Law Changes |
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Historic Michigan Liquor Tax Revenues
| A |
1959 |
PA 94 |
Liquor Excise Tax established at 4 percent. |
| B |
1962 |
PA 218 |
Liquor Specific Tax established at 4 percent. |
| C |
1972 |
PA 213 |
Liquor Specific Tax established at 1.85 percent. |
| D |
1982 |
PA 462, 463, 464 |
Added spirits with alcohol content under 22 percent to Liquor Tax base. |
| E |
1985 |
PA 107 |
Liquor Specific Tax established at 4 percent. |
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THE NUMBERS BEHIND THE CHART
Interstate Comparison of Tax Rates (from the Federation of Tax Administrators)
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Last Updated July 21, 2008
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