Michigan direct-to-consumer (DTC) wine shipping rules and regulations

It feels like everyone is ordering wine online. Does Michigan permit DTC wine shipping? Find out and learn wine tax rates and rules for your state.

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Michigan wine taxes, permits, and rules

Last Updated:

08/01/2021

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Permit

Permitting

DTC Permit Required: Yes

Permit Type: DTC Permit

Permit Fee: $100, plus one-time $70 inspection fee

Permit Expiration: April 30 of each year

Permit Bond: No

Calculator

Sales tax

State Sales Tax: Yes

State Sales Tax Rate: 6.000%

Local Sales Tax: No

Sales Tax on Shipping: Yes

Excise

Alcohol tax

Wine Tax: $0.135–$0.20/L

Shipping

Volume limits

Consumer Limit: Unlimited

Per State Aggregate: Total wine shipped from a winery to all Michigan consumers cannot exceed 1,500 cases.

Reporting

Returns

Required? Yes

Sales Tax: Quarterly by the 20th

Use Tax: N/A

Excise Tax: Quarterly by the 15th

Direct Shipment: Quarterly by the 15th

Record Retention: At least 4 years

Requirements

Product requirements*

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.

Product Registration: Labels approved for wholesale distribution are also approved for direct-to-consumer sales.

Registration Fees: N/A

Product Requirements: A stamp, print, or label must be on the outside of the shipping container to indicate 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 recipient's age and sign for the delivery.

*Nearly all states have some kind of rule regarding how wine must be labeled when being shipped direct to consumer. Please check for the unique rule for your state.

Information

Additional information

Michigan DOR site

Please note: Tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this page is for informational purposes only and does not provide legal or tax advice.

Use our beverage alcohol solution to simplify DTC wine shipping

STEP
01

Pinpoint tax compliance needs

STEP
02

Integrate with existing business systems

STEP
03

Streamline tax calculation and exemption management

STEP
04

Automate many of your licensing and registration processes

STEP
05

Simplify returns filing, remittance, and reporting processes

Use our beverage alcohol solution to simplify DTC wine shipping

STEP

01

Pinpoint tax compliance needs

STEP

02

Integrate with existing business systems

STEP

03

Streamline tax calculation and exemption management

STEP

04

Automate many of your licensing and registration processes

STEP

05

Simplify returns filing, remittance, and reporting processes

Additional beverage alcohol tax resources

Connect with us for better beverage alcohol compliance

Get in touch to see how you can reduce alcohol tax stress.

Connect with us for better beverage alcohol compliance

Get in touch to see how you can reduce alcohol tax stress.