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Importation Of Alcoholic Beverages Into Michigan For Personal Consumption Form. This is a Michigan form and can be use in Liquor Control Commission Statewide.
Tags: Importation Of Alcoholic Beverages Into Michigan For Personal Consumption, LC 156, Michigan Statewide, Liquor Control Commission
Print Form Michigan Department of Licensing and Regulatory Affairs MICHIGAN LIQUOR CONTROL COMMISSION (MLCC) 7150 Harris Drive, P.O. Box 30005 - Lansing, Michigan 48909-7505 Phone 517-322-1071 No. IMPORTATION OF ALCOHOLIC BEVERAGES INTO MICHIGAN FOR PERSONAL CONSUMPTION WARNING: 1. It is against state law to bring alcoholic beverages into Michigan without the written approval of the MLCC (the only exceptions are shown on the back of this form). 2. The Commission or local law officials may seize any illegally imported alcoholic beverages and impound the vehicle used to transport the contraband. 3. 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. Applicant Address: Mail Release to: (if different than applicant address) 1. CHECK TYPE OF IMPORTATION ___ Imported into Michigan. Reported to LCC by Customs during baggage check. ____ Request to import alcoholic beverages from a foreign country. ____ Request to import alcoholic beverages from another state. Country: State: 2. DESCRIBE ALCOHOLIC BEVERAGES DESCRIPTION (if wine, also show % alcohol) Size of Container Containers per case No. of Cases Total Volume Dollar Value of Alcoholic Beverages 3. TAX CALCULATION Return a copy of this form with check made payable to "State of Michigan". Beer Tax: Wine Tax: Mail to the address at the top of this form. A copy will be returned to you. X $6.30 barrel X 13.5 ¢ per liter Wine over 16% alcohol X 20 ¢ per liter Distilled Spirits: X 13.85% Use Tax on total value X 6% PAY THIS AMOUNT $ 4. Sign Here _________________________ CASHIER VALIDATION - Do not write in this space CERTIFICATE OF RELEASE This Release Expires 90 Days From: LC-156 (Rev. 04/11) AUTHORITY: MCL 436.1203 COMPLETION: Mandatory PENALTY: No Import Allowed Approved By: 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 EXCEPTIONS FOR IMPORTATION FOR PERSONAL CONSUMPTION State liquor laws require persons who wish to bring any type of alcoholic beverage into 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 into Michigan during the past 30 days, may bring up to one liter into Michigan without prior approval. • 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 - 750ml containers of wine) from another state without prior approval. DESCRIPTION OF TAXES ON ALCOHOLIC BEVERAGES BEER TAX The tax on beer is $6.30 per barrel; pro-rated to .0015877¢ per ounce. WINE TAX 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¢ per liter. Wine which is over 16% alcohol is taxed at 20¢ per liter. DISTILLED SPIRITS The following specific tax rate is applied to distilled spirits based on the dollar value of alcoholic beverages. • USE TAX 13.85% in specific taxes 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. American LegalNet, Inc. www.FormsWorkFlow.com