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 Session)) was repealed and replaced by 1998 PA 58.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.