MI HB5732

Imposes a 4% tax on the retail selling price of spirits, collected by the Michigan Liquor and Cannabis Regulatory Commission at the time of sale.

Allocates $15,000,000 annually from tax proceeds to the secondary road patrol and training fund, with remaining proceeds directed to the general fund.

Requires annual adjustment of the $15,000,000 allocation based on the Detroit Consumer Price Index percentage increase for the preceding calendar year, rounded to the nearest $100 increment, beginning in fiscal year 2024.

Provides that if this section is repealed, licensees must inventory spirits on hand within 20 days and receive a 4% credit on future spirit purchases from the commission.

Takes effect immediately upon approval on September 27, 2022.