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| TAX OUTLINE |
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| TAX DESCRIPTIONS |
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| MIXED SPIRITS |
LEGAL CITATION: |
M.C.L. 436.1301; 1998 PA 58. |
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| YEAR ADOPTED: |
1989. The former statute (1933 PA 8 (Ex. Session)) was repealed and replaced by 1998 PA 58. |
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| BASIS OF TAX: |
Privilege of manufacturing and selling mixed spirits. |
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| MEASURE OF TAX (BASE): |
Mixed spirits drink manufactured or sold in Michigan; credit for mixed spirits drink shipped out of state for sale and consumption or sold to a military installation or an Indian reservation or damaged and not offered for sale. |
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| RATE: |
48 cents per liter. |
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| ADMINISTRATION: |
Department of Labor and Economic Growth, Liquor Control Commission. |
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| REPORT AND PAYMENT: |
Due by 8th of each month. |
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| DISPOSITION: |
General Fund. |
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| 2006-07 COLLECTIONS: |
$487,255 |
Last Updated July 21, 2008
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