Michigan > Statewide > Liquor Control Commission > Financial Management
Importation Of Alcoholic Beverages Into Michigan For Personal Consumption LC 156 - Michigan
| Importation Of Alcoholic Beverages Into Michigan For Personal Consumption Form. This is a Michigan form and can be used in Financial Management Liquor Control Commission Statewide . |
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Michigan Department of Licensing and Regulatory Affairs Liquor Control Commission (MLCC) 7150 Harris Drive, P.O. Box 30005 - Lansing, Michigan 48909-7505 Toll Free (866) 813-0011 · www.michigan.gov/lcc No. Importation of Alcoholic Beverages in to Michigan for Personal Consumption (Authorized by MCL 436.1203; MCL 436.1231 and R 436.1722) WARNING: 1. 2. 3. It is against state law to bring alcoholic beverages in to the state of Michigan without the written approval of the Michigan Liquor Control Commission (exceptions are shown on the second page of this form). The Commission and/or local law enforcement officials may seize any illegally imported alcoholic beverages and impound the vehicle used to transport the contraband. Conviction of a violation of this law and/or failure to pay the taxes could result in a fine of up to $5,000 and imprisonment. Mail release to (if different than applicant): Applicant name and address: 1. Check type of importation Imported in to the State of Michigan. (Reported to the MLCC by customs during baggage check) Request to import alcoholic beverages from a foreign country. Request to import alcoholic beverages from another state. 2. Describe alcoholic beverages: Description (if wine, show % alcohol) Size of container Containers Number of per case cases Total Volume Dollar value of beverages Name of Country: Name of State: Return a copy of this form with a check made payable to: "State of Michigan". Mail the form and check to the address at the top of this form. A copy will be returned to you. Sign here: 3. Tax calculation: Beer Tax: Wine Tax: Wine over 16% alcohol: Distilled Spirits (dollar value): X $6.30 barrel X $0.135 per liter X $0.20 per liter X 12% Use tax on total dollar value including taxes: X 6% TOTAL AMOUNT DUE (added from above): CASHIER VALIDATION - Do not write in this space CERTIFICATE OF RELEASE This release expires 90 days from: LC-156 (Rev 12-12) Approved by: Page 1 of 2 LARA is an equal opportunity employer/program.Auxiliary aids, services and other reasonable accommodations are available upon request to individuals with disabilities. American LegalNet, Inc. www.FormsWorkFlow.com Michigan Department of Licensing and Regulatory Affairs Liquor Control Commission (MLCC) 7150 Harris Drive, P.O. Box 30005 - Lansing, Michigan 48909-7505 Toll Free (866) 813-0011 · www.michigan.gov/lcc Exceptions for Importation for Personal Consumption 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: · 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 in to this state during the past 30 days, may bring up to one liter in to the state without prior approval (MCL 436.1203(7)). 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 The tax on beer is $6.30 per barrel; pro-rated to .0015877 cents per ounce. · · Distilled Spirits The following specific tax rate is applied to distilled spirits based on the dollar value of alcoholic beverages: · 12% in specific taxes 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. Wine Tax The tax on wine is based on the percent of alcohol in the product as follows: · 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. LC-156 (Rev 12-12) LARA is an equal opportunity employer/program.Auxiliary aids, services and other reasonable accommodations are available upon request to individuals with disabilities. Page 2 of 2 American LegalNet, Inc. www.FormsWorkFlow.com
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