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STATE SHIPPING LAWS: Michigan

Open Permit

Last Updated: February 25, 2018

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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:Yes

Excise Tax

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

Volume Limit

Total amount of wine shipped from a winery to all Michigan consumers cannot exceed
  • 1500 cases per calendar 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
  • Labels approved for wholesale distribution are also approved for direct-to-consumer
Product Restrictions
  • Only wines produced and bottled or that is manufactured by a wine maker for another wine maker by the permittee may be sold and shipped to consumers

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.

State-by-State COVID-19 Guidance for ABC Licensees

April 15, 2020

To assist with winery sales and business operations, Wine Institute’s State Relations Team has compiled a listing of guidance for State ABC licensees in response to the COVID-19 outbreak. The new resource page is updated continuously as new information is released and changes impacting the sale and regulation of wine are implemented. Many of the … 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

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) 373-3200
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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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