Section 436.1621. Excise tax on beer; reports.

(1) Each brewer and each outstate seller of beer whose beer tax liability for the preceding calendar year has averaged  less   than $50,000.00 per month shall submit to the commission, on  forms acceptable to the commission and postmarked not

later than the fifteenth day of each month, a beer tax report of all beer sold, delivered,  or  imported   into this state during the previous calendar month and shall also submit, with the beer tax report, the payment of  the   required  beer  excise  tax due pursuant to section 40 of Act No. 8 of the Public Acts of  the   Extra Session of 1933, as amended, being S436.40 of the Michigan Compiled  Laws.

(2)   Each brewer and  each  outstate  seller  of  beer  whose  beer  tax liability for the preceding calendar year has averaged $50,000.00   or  more per month shall submit to the commission, on forms acceptable to the commission, 2 beer tax reports each month. One beer tax report shall be postmarked not later than the last day of each month and may be either an estimate or an actual report of all beer sold, delivered, or imported into this state during the first 15 days of that month. Payment of the required beer excise tax due pursuant to section 40 of Act No. 8 of the Public Acts of the Extra Session of 1933, as  amended,  being  S436.40   of  the    Michigan Compiled Laws, shall be included with the report. A second beer tax report shall be postmarked not later than the fifteenth day of each  month  and shall report all beer sold, delivered, or imported into this state during the preceding calendar month. Payment of the beer excise tax required by section 40 of Act No. 8 of the Public Acts of the Extra Session of 1933, as amended, less the amount of beer excise tax previously paid for the month, shall be included with the report.

(3)   The beer excise tax reports submitted pursuant to subrules (1) and (2) of this rule by a brewer or an outstate seller of beer located  outside this state shall include all of the following information:

(a)   The total sales, deliveries, and importations of beer made into this state during the period covered by the report.

(b)   The total amount of the beer excise tax due.

(c)   The date upon which each shipment of beer was made.

(d)   The name and address of the licensed wholesaler of beer who received each shipment of beer.

(e)   The invoice number of each shipment of beer.

(f)  The quantity and container size of each shipment of beer.

(4)   The beer excise tax reports submitted pursuant to  subrules   (1)  and

(2)   of this rule by an outstate seller of beer located in this state shall include the total purchases, importations, and deliveries of beer received by the outstate seller of beer during the period covered by the report and the total amount of the beer excise tax due. The documents listed in either subdivision (a) or subdivision (b) of  this   subrule shall  be submitted with the beer tax report:

(a)  A copy of  each  invoice, debit memo,  or   credit memo  for    each importation or delivery of beer  received  from  a  manufacturer  of  beer during the period covered by the report.

(b)   A copy of each document issued to the outstate seller of beer by the United States customs service for each withdrawal of beer from bond  which occurred during the period covered by the report.

History: 1979 AC; 1989 AACS.