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 Session)) was repealed and replaced by 1998 PA 58.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.
2004-05 COLLECTIONS: $9,010,110
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 January 2, 2007