Bill > HB5083

This bill proposes to eliminate the wine tax provisions currently outlined in section 301 of the Michigan Liquor Control Code. Specifically, the bill would remove the existing tax structures for wine, which currently impose different tax rates based on alcohol content (13.5 cents per liter for wines up to 16% alcohol and 20 cents per liter for wines over 16%), as well as taxes on mixed spirit drinks (30 cents per liter). The bill accomplishes this by adding a new subsection (10) that states the entire section will not apply on or after the effective date of the amendatory act. The existing law previously detailed complex tax collection requirements for wine makers, wholesalers, and manufacturers, including provisions for farm mutual cooperative wineries and specific reporting mechanisms. By adding the new subsection, the bill effectively nullifies all current wine tax regulations, which would represent a significant change to how alcoholic beverages are taxed in Michigan. The legislative intent appears to be to completely remove wine taxation, though the broader fiscal and regulatory implications are not explained in the provided text.

Budget and Finance

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-5083