DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS  
LIQUOR CONTROL COMMISSION  
BEER  
Filed with the secretary of state on January 27, 2025  
These rules become effective immediately after filing with the secretary of state  
unless adopted under section 33, 44, or 45a(9) of the administrative procedures  
act of 1969, 1969 PA 306, MCL 24.233, 24.244, or 24.245a. Rules adopted under  
these sections become effective 7 days after filing with the secretary of state.  
(By authority conferred on the liquor control commission by section 40 of article IV of  
the state constitution of 1963, sections 201 and 215(1) of the Michigan liquor control  
code of 1998, 1998 PA 58, MCL 436.1201 and 436.1215, and Executive Reorganization  
Order No. 2011-4, MCL 445.2030)  
R 436.1621 of the Michigan Administrative Code is amended, and R 436.1633 is  
rescinded, as follows:  
R 436.1621 Excise tax on beer; reports.  
Rule 21. (1) Each wholesaler, brewer, and micro brewer licensed in this state that does  
not designate a wholesaler to pay the beer tax shall submit to the commission, on forms  
acceptable to the commission and postmarked not later than the fifteenth day of each  
calendar quarter, a beer tax report of all beer sold in this state during the previous  
calendar quarter and the payment of the required beer excise tax due pursuant to section  
409 of the act, MCL 436.1409.  
(2) The beer excise tax reports submitted pursuant to subrule (1) of this rule by a  
wholesaler, brewer, or micro brewer licensed in this state must include all of the  
following information:  
(a) The total sales of beer made into this state during the period covered by the report.  
(b) The total amount of the beer excise tax due.  
(c) The date that each sale of beer was made.  
(d) The name and address of the retailer licensed in this state that received each  
shipment of beer.  
(e) The invoice number for each shipment of beer.  
(f) The brand name, quantity, and container size for each shipment of beer.  
(3) Each brewer or micro brewer licensed in this state that designates a wholesaler to  
report and pay its beer taxes shall notify the commission of its selection through  
electronic mail. Each brewer or micro brewer licensed in this state that designates a  
wholesaler shall select a wholesaler or wholesalers sufficient to cover all areas of the  
state where the brewer’s or micro brewer’s products are distributed. The commission and  
the wholesaler shall receive notification of the designation of a wholesaler to report and  
pay the beer taxes not later than April 1. The selection of a wholesaler to report and pay  
the beer taxes may be changed only by the brewer or micro brewer licensed in this state  
December 19, 2024  
2
by notification to the commission not later than April 1. The change of designated  
wholesalers is effective on May 1. A brewer or micro brewer licensed in this state that  
does not properly designate a wholesaler and notify the commission of its selection shall  
be responsible for the submission of the beer tax reports and payment of the beer tax  
required under subrules (1) and (2) of this rule.  
(4) Each brewer and micro brewer licensed in this state shall submit to the commission,  
on forms acceptable to the commission and postmarked not later than the fifteenth day of  
each calendar quarter, a beer tax report of all beer sold or consumed on the licensed  
premises of its manufacturing facility and tasting rooms during the previous calendar  
quarter. Payment of the required beer excise tax due pursuant to section 409 of the act,  
MCL 436.1409, must accompany the beer tax report.  
R 436.1633 Rescinded.  
;