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STATE SHIPPING LAWS: Michigan

Open Permit

Last Updated: September 14, 2023

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Permit

DTC Permit
  • Required: Yes
  • Fee: $100,
    plus one-time $70 inspection fee
  • Expiration:April 30th of each year

Sales Tax

  • Required: Yes
  • State:6%
  • Local:No
  • Tax on Shipping:No

Excise Tax

  • Required: Yes
  • Wine ≤ 16%: $.135/liter
  • Wine > 16%: $.20/liter

Volume Limit

Limits per Winery
  • State Aggregate: 1,500 cases per year

Reporting

  • Required:Yes
  • Sales Tax: Quarterly by the 20th
  • Excise Tax: Quarterly by the 15th
  • Direct Shipment: Quarterly by the 15th
  • Record Retention: At least 4 years

Product Requirements

Label Registration Required
  • No Fee
  • Registration does not expire
  • Labels approved for wholesale distribution are also approved for direct-to-consumer
Product Restrictions
  • Wine must be produced and bottled by the licensee, purchased from another wine manufacturer and bottled by the licensee, or sold to the licensee as shiners –pursuant to MCL 436.1204a -see MLCC guidance

Additional Information

On December 15, 2005 Governor Granholm signed legislation that allows a winery that obtains a Direct Shipper license from the State of Michigan to ship up to 1,500 cases of wine annually to MI consumers.

  • Licensees must register for a sales tax account with the Michigan Department of Treasury.
  • Licensees must verify the age of the purchaser by using an approved Online Age Verification Service or obtaining a copy of the purchaser’s government issued photo ID.
  • Licensees must record the name, address, date of birth, and telephone number of the person placing the order on the order form or other verifiable record.
  • Direct Shipment Reports must include the birthdate of the purchaser and the person receiving the wine.
  • The direct shipper must have received a registration number of approval from the commission for any wine imported into this state. However, the registration number of approval from the commission is not required to be on the invoice or on the label of the wine that the direct shipper sells, delivers, or imports to a consumer in this state.
  • The name and address of the individual placing the order and the name of the designated recipient, if different, from the name of the individual placing the order must be placed on the top panel of the shipping container.
  • Stamp, print, or label on the outside of the shipping container that the package “Contains Alcohol. Must be delivered to a person 21 years of age or older.” The recipient at the time of the delivery shall provide photo identification verifying his or her age and sign for the delivery.

Michigan Continues to Actively Enforce DTC Law

September 26, 2017

Members are reminded that the Michigan Liquor Control Commission (MLCC) is actively conducting sting operations and wineries should review their procedures to ensure compliance with Michigan’s direct-to-consumer (DTC) law. Specifically, direct shippers must verify that the person placing the order is at least 21 years of age by either obtaining a copy of the purchaser’s … Read More ⟶

View All Michigan Alerts View All Compliance Alerts

Licensing Forms

  • Direct Wine Shipper License Application
  • Brand Label Registration
  • Brand Label Registration Instructions
  • Sales and Use Tax e-Registration
  • Sales and Use Tax Registration Form 518

Reporting Forms

  • Excise Tax Reporting Information for Direct Shipper Licensees
  • Michigan Wine Tax Report
  • Michigan Sales and Use Tax Center

Statutes & Advisories

  • Michigan Direct Wine Shipping Requirements
  • MLC Section 436.1203 Direct-to-Consumer Shipments
  • Information On Changes Made Under Acts Public Acts 16-19 of 2021

CONTACT INFORMATION

Michigan Liquor Control Commission
525 W. Allegan St.
PO Box 30005
Lansing, MI 48909
Phone: (517) 284-6250
Alt. Phone: (866) 813-0011
Michigan Department of Treasury
Treasury Building
Lansing, MI 48909-7824
Phone: (517) 636-6925
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The information contained on this site is a result of a partnership between Wine Institute and Avalara.
Please Note: This information is intended for winegrower licensees only. All information on WineInstitute.ComplianceRules.org is provided as an informational aid and is not legal advice. Data may be out-of-date or incomplete. Please consult a lawyer before taking any action.
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