DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS  
LIQUOR CONTROL COMMISSION  
WINE  
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 436.1725 of the Michigan Administrative Code is amended, as follows:  
R 436.1725 Excise tax on wine; reports.  
Rule 25. (1) Each wholesaler and wine maker licensed in this state that does not  
designate a wholesaler to pay the wine 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 wine tax report of all wine sold in this state during the preceding  
calendar quarter and the payment of the required wine excise tax due pursuant to section  
301 of the act, MCL 436.1301.  
(2) The wine excise tax report submitted pursuant to subrule (1) of this rule by a  
wholesaler or wine maker licensed in this state must include all of the following  
information:  
(a) The total sales of wine made into this state during the period covered by the report.  
(b) The total amount of the wine excise tax due.  
(c) The date that each shipment of wine was made.  
(d) The name and address of the retailer licensed in this state that received each  
shipment of wine.  
(e) The invoice number for each sale of wine.  
(f) The brand name, quantity, and container size of each item of wine sold.  
(3) Each wine maker licensed in this state that designates a wholesaler to report and pay  
its wine taxes shall notify the commission of its selection through electronic mail. Each  
wine maker licensed in this state that designates a wholesaler shall select a wholesaler or  
wholesalers sufficient to cover all the areas of the state where the wine maker's products  
are distributed. The commission and the wholesaler shall receive notification of the  
designation of a wholesaler to report and pay wine taxes not later than April 1. The  
selection of a wholesaler to report and pay wine taxes may be changed only by the wine  
maker licensed in this state by notification to the commission not later than April 1. The  
change of designated wholesalers is effective May 1. A wine maker licensed in this state  
December 18, 2024  
2
that does not properly designate a wholesaler and notify the commission of its selection  
shall be responsible for the submission of the wine tax reports and payment of the wine  
tax required under subrules (1) and (2) of this rule.  
(4) Each wine maker 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 wine tax report of all wine sold or consumed on the licensed premises  
of its manufacturing facility and tasting rooms during the preceding calendar quarter.  
Payment of the required wine excise tax due pursuant to section 301 of the act, MCL  
436.1301, must accompany the report.  
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