MI

Michigan DTC compliance

Registration, tax, and operational requirements for shipping wine direct-to-consumer in Michigan. Every rule traces to a primary source.

Permitted

DTC wine shipping is permitted in Michigan today.

Statute

“direct shipper license required”

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-436-1203

Compliance reference

  • Age verification required

    Cross-source verified

    Yes

  • Common carrier delivery allowed

    Cross-source verified

    Yes

  • Direct shipping allowed

    Preliminary

    Yes

  • Excise tax collected by

    Preliminary

    Shipper

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

    This MI reference text was published 2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields. It returns once the source is re-pulled and re-graded.

  • Permit expiration anchor

    Single source

    Fiscal year end

  • Permit expiration date

    Single source

    04-30

  • Permit fee

    Cross-source verified

    $100

  • Permit required

    Cross-source verified

    Yes

  • Permit term

    Cross-source verified

    1 year

  • Reporting frequency

    Cross-source verified

    Quarterly

  • Reporting frequency threshold (gallons)

    Single source

    0

  • Sales tax collected by

    Single source

    Shipper

  • Volume limit basis

    Preliminary

    Aggregate per year

  • Volume limit unit

    Preliminary

    9-liter cases

  • Volume limit

    Cross-source verified

    1,500

Sales-tax rate

Base state sales-tax rate

Cross-source verified

6%

Confirmed across ≥2 independent governmental/industry sources.

Rate facts

Bond amount (maximum)
—
Bond amount (minimum)
—
Bond basis formula
—
Bond required
No
Excise rate by alcohol class
rate 0.135; rate 0.2 — ABV bands withheld pending source verification
Excise rate basis
Per liter
Excise rate per unit
$0.135
Federal basic permit required
Yes
Franchise tax required
No
Litter tax required
No
Monthly zero-sales report required
No
Economic nexus threshold
—
Permit application form
—
Permit application URL
https://www.michigan.gov/lara/bureau-list/lcc
Product registration required
Yes
Maximum local sales-tax add-on
0%
State sales-tax rate
6%
Single local use-tax rate option
No

Primary sources

3