MI SB0506

Beer tax rate of $6.30 per barrel applies to all beer manufactured or sold in Michigan, with payment responsibility shifting from brewers/wholesalers to wholesalers only for out-of-state beer beginning February 1, 2015.

Commission must establish rules for tax collection and reporting requirements from wholesalers, brewers, brewpubs, and out-of-state sellers, with payments due at least monthly.

Beer consumed on manufacturer premises or damaged during production is exempt from tax, except beer sold by brewpubs for on-premises consumption or produced and consumed at micro breweries.

Eligible brewers producing not more than 50,000 barrels annually receive a $2.00 per barrel tax credit or refund for the first 30,000 barrels.

Commission may prohibit purchase of beer from states that impose discriminatory licensing fees, import restrictions, or higher taxes on Michigan-manufactured beer, with court review available for affected parties.