You will be redirected to: http://www.crcmich.org/TaxOutline/TaxOutline.pdf

If you see this message for more than 5 seconds, please click on the link above!

Citizens Research Council of Michigan
 
Publications Tax Outline Economic Development State Budget Analysis Ballot Issues Almanac
 
Home
Contact CRC
CRC in the News
About Us
Staff
Directors
Links
 
E-Mail Updates
Search CRC Website
 
 TAX OUTLINE
PDF
CONTENTS
CHANGES
GLOSSARY
REVENUE
 
 TAX DESCRIPTIONS
INCOME
BUSINESS
SALES
PROPERTY
TRANSPORTATION
 
Democracy Works When People Support It
 
CRC Column

 

 WINE

LEGAL CITATION:
M.C.L. 436.1301; 1998 PA 58.
YEAR ADOPTED: 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 Session)) was repealed and replaced by 1998 PA 58.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 wine.
MEASURE OF TAX (BASE): Wine sold in Michigan; credit for wine shipped out of state for sale and consumption or sold to a military installation or an Indian reservation; exemption for sacramental wine used by churches.
RATE: 13.5 cents per liter if 16% alcohol or less; 20 cents per liter if over 16% alcohol.
ADMINISTRATION: Department of Labor and Economic Growth, Liquor Control Commission.
REPORT AND PAYMENT: Due by 15th of each month.
DISPOSITION: General Fund.
2006-07 COLLECTIONS: $9,767,318
Beer and Wine Tax Law Changes
Historic Beer and Wine Tax Revenue

 

Interstate Comparison of Tax Rates (from the Federation of Tax Administrators)

 

 

 

 

 

 

Last Updated July 21, 2008