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MI HB5345
Bill
Status
7/21/2020
Primary Sponsor
Jason Wentworth
Click for details
AI Summary
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Changes beer tax payment frequency from monthly to quarterly intervals beginning March 15, 2020, allowing wholesalers and brewers more time between tax remittals to the state.
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Increases the production threshold for eligible brewers to claim a $2.00 per barrel tax credit from the current limit to 60,000 barrels annually, making more breweries eligible for the credit on their first 30,000 barrels.
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Defines "eligible brewer" to include any brewer or brewpub manufacturing not more than 60,000 barrels per tax year, with all brands, labels, and facilities owned or controlled by the same person counted as a single entity.
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Effective July 1, 2020, conditioned on enactment of 15 companion bills (HB 5341-5355 and HB 5400) as part of a comprehensive legislative package.
Legislative Description
Liquor; beer; required intervals to pay beer tax; modify, and increase production threshold for a brewer to claim a credit or refund. Amends sec. 409 of 1998 PA 58 (MCL 436.1409). TIE BAR WITH: HB 5348'19, HB 5351'19, HB 5344'19, HB 5355'19, HB 5350'19, HB 5343'19, HB 5346'19, HB 5354'19, HB 5353'19, HB 5342'19, HB 5400'19, HB 5341'19, HB 5352'19, HB 5347'19, HB 5349'19
Liquor: beer
Last Action
Assigned Pa 109'20 With Immediate Effect
7/21/2020