Last updated: 1/8/2020
Importation Of Alcoholic Beverages Into Michigan For Personal Consumption {LCC 156}
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Description
Michigan Department of Licensing and Regulatory Affairs Liquor Control Commission (MLCC) Constitution Hall - 525 W. Allegan, Lansing, MI 48933 Mailing address: P.O. Box 30005, Lansing, MI 48909 Toll-Free: 866-813-0011 - www.michigan.gov/lcc Importation of Alcoholic Beverages Into Michigan for Personal Consumption (LCC-156) Instructions Section 203 of the Michigan Liquor Control Code requires persons who wish to bring any type of alcoholic beverages in to the State of Michigan for personal consumption to obtain prior written approval of the Commission with the following exceptions: 1. A person of legal age who has been outside the U.S. territorial limits for at least 48 hours and has not brought alcoholic liquor into this state during the past 30 days, may bring up to one liter in to the state without prior approval (MCL 436.1203(7)). 2. A person of legal age may bring up to 312 ounces of alcoholic liquor that contains less than 21% alcohol by volume (about 24 - 12 ounce containers of beer or 12 - 750 ml containers of wine) from another state without prior approval (MCL 436.1203(8)). Description of Taxes on Alcoholic Beverages Beer Tax Wine Tax The tax on beer is $6.30 per barrel; pro-rated to .0015877 cents per ounce. The tax on wine is based on the percent of alcohol in the product as follows: · Wine which is 16% alcohol or less is taxed at 13.5 cents per liter. · Wine which is over 16% alcohol is taxed at 20 cents per liter. Distilled Spirits A 12% specific tax rate is applied to distilled spirits based on the dollar value of alcoholic beverages. Use Tax After the value of the products has been calculated and the amount of any taxes added, a total value is determined. The use tax of 6% is applied to the total value, including the beer, wine, and distilled spirit taxes. The Commission and/or local law enforcement officials may seize any illegally imported alcoholic beverages and impound the vehicle used to transport the items. For more information, please call 517-284-6279. American LegalNet, Inc. www.FormsWorkFlow.com Michigan Department of Licensing and Regulatory Affairs Liquor Control Commission (MLCC) Constitution Hall - 525 W. Allegan, Lansing, MI 48933 Mailing address: P.O. Box 30005, Lansing, MI 48909 Toll-Free: 866-813-0011 - www.michigan.gov/lcc No. (MLCC Use Only) Importation of Alcoholic Beverages Into Michigan for Personal Consumption (LCC-156) Applicant Name: Address: Phone: Fax number: City, State & Zip Code: Email: Mail release to (if different than applicant): Name: Address: Type of Importation (Check one) Imported into the State of Michigan (Reported to the MLCC by Customs during baggage check.) Request to import alcoholic beverages from a foreign country. Name of foreign country: Request to import alcoholic beverages from another state. Describe Alcoholic Beverages Imported or To Be Imported Description (If wine, indicate % of alcohol content) Container Size Containers Per Case Number of Dollar Value of Alcoholic Total Volume Cases Beverages City, State & Zip Code: Name of state: A. Total Dollar Value: Tax Calculations Beer Tax: Wine Tax (16% or Less Alcohol by Content): Wine Tax (More Than 16% Alcohol by Content): Distilled Spirits Tax (dollar value): Total Volume X $6.30 per Barrel = X $0.135 per Liter = X $0.20 per Liter = X 12% = B. Total Alcohol Taxes: 4022 4024 4024 4026 Leave Blank - MLCC Use Only (Fee Codes Below) C. Use Tax [Dollar Value (A) + Total Alcohol Taxes (B)]: X 6% = 4054 Make check payable to State of Michigan D. Total Payment Due [Total Alcohol Taxes (B) + Use Tax (C)]: I certify that the information contained in this form is true and accurate to the best of my knowledge and belief. I also understand that providing false or fraudulent information is a violation of the Liquor Control Code pursuant to MCL 436.2003. Print Name of Applicant Signature of Applicant CERTIFICATE OF RELEASE Date This release expires ninety (90) days from: LC-156 (12-16) Approved by: American LegalNet, Inc. www.FormsWorkFlow.com LARA is an equal opportunity employer/program. Auxiliary aids, services and other reasonable accommodations are available upon request to individuals with disabilities.