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MI SB0507
Bill
AI Summary
- Levies excise tax on wines containing 16% or less alcohol at 13.5 cents per liter and wines containing more than 16% alcohol at 20 cents per liter
- Levies excise tax on mixed spirit drinks at 48 cents per liter, with proportional rates for smaller quantities
- Exempts sacramental wines used by churches from taxation and allows direct sales of sacramental wine from wholesalers to churches
- Beginning February 1, 2015, requires in-state wine makers and mixed spirit drink manufacturers to pay tax, or requires out-of-state wholesalers to pay tax on their distributed products
- Allows wine makers and manufacturers to designate wholesalers to pay taxes on their behalf, with wholesalers only required to pay tax on liters actually sold to licensed retailers
Legislative Description
Liquor; tax; method for collection and payment of wine and mixed spirit drink tax; provide for. Amends sec. 301 of 1998 PA 58 (MCL 436.1301). TIE BAR WITH: HB 4277'13, HB 4709'13, HB 4710'13, HB 4711'13, SB 0504'13, SB 0505'13, SB 0506'13, SB 0650'13, SB 0651'13
Liquor, wine
Last Action
Assigned Pa 0049'14 With Immediate Effect
3/27/2014
Committee Referrals
Regulatory Reform9/17/2013
Full Bill Text
No bill text available