New Michigan Excise Tax Structure Starts This Month

The January 2015 report for Michigan liquor excise taxes is due this month, bringing the first reporting period with the new tax liability structure (noted in a previous blog post) to a close.

The Michigan Liquor Control Commission (MLCC) has sent several notices to registered licensees of all tiers regarding these changes in the reporting and remittance requirements. We want to reiterate that as of February 1, 2015 alcohol beverage suppliers (manufacturers, out of state suppliers, etc.) are not liable for excise taxes on their sales to Michigan wholesalers.

Michigan wholesalers are responsible for the collection, remittance, and reporting beginning with the February 2015 reporting period. If you previously filed the following reports for your sales to Michigan wholesalers, beginning with the February 2015 reporting period, you must file instead of copying invoices.

  • Michigan Form LCC-3803 Beer Tax Report and LCC-3886 Beer Shipment Report
  • Michigan LCC-3890 Wine Tax Report Sales to Distributors
  • Michigan LC-MW 891 Mixed Spirit Drink Tax Report

This is detailed on the state’s FAQ page:

What are the Outstate Seller Licensee reporting requirements?
The Outstate Seller Licensees must submit their sales invoices (or a computer report that contains all of the same information as their sales invoices) for all sales to Michigan wholesale licensees. The sales invoices must be submitted to the LCC each month and should be postmarked by the 15th of the following month.

The “Michigan Distributor Shipments Notice and Invoices” has been automatically added to all ShipCompliant Wholesale accounts to satisfy the new reporting requirements. Please keep in mind the MLCC will create new reports in the near future as a more permanent reporting structure, and when these new forms are available, they will replace the “Michigan Distributor Shipments Notice and Invoices”. Until these new forms are available, the notice and invoices will suffice.

Note: Wine direct shippers are not affected by this change and must continue to remit wine excise taxes.

Want information on how to you can make reporting easier? Download our guide to simplified compliance >>

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