Bill Text: MI HB5275 | 2013-2014 | 97th Legislature | Introduced
Bill Title: Liquor; tax; credit for "Michigan farm to glass" beer, wine, mead, or cider; provide for. Amends 1998 PA 58 (MCL 436.1101 - 436.2303) by adding sec. 613.
Spectrum: Moderate Partisan Bill (Democrat 15-2)
Status: (Introduced - Dead) 2014-02-05 - Printed Bill Filed 02/05/2014 [HB5275 Detail]
Download: Michigan-2013-HB5275-Introduced.html
HOUSE BILL No. 5275
February 4, 2014, Introduced by Reps. Geiss, Driskell, Slavens, Hovey-Wright, Roberts, Brunner, Brown, Lane, LaVoy, Abed, Faris, Daley, Schmidt, Dianda, Dillon, Brinks and Singh and referred to the Committee on Regulatory Reform.
A bill to amend 1998 PA 58, entitled
"Michigan liquor control code of 1998,"
(MCL 436.1101 to 436.2303) by adding section 613.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 613. (1) Except as otherwise provided under subsection
(3), a wine maker, small wine maker, brewer, micro brewer, or
brewpub may claim a credit against the tax on wine under section
301 or the tax on beer paid under section 409, whichever is
applicable, for certain wine, beer, mead, or cider that is
manufactured and sold by the claimant that satisfies either of the
following:
(a) Beginning January 1, 2015 and each year thereafter through
December 31, 2019, the beer is produced with at least 20% of its
hops grown or produced in this state and at least 40% of the other
ingredients grown or produced in this state or the wine, mead, or
cider of any alcoholic content is produced with at least 40% of its
ingredients grown or produced in this state, whichever is
applicable.
(b) Beginning January 1, 2020 and each year thereafter, the
beer is produced with at least 40% of its hops grown or produced in
this state and at least 50% of the other ingredients grown or
produced in this state or the wine, mead, or cider of any alcoholic
content is produced with at least 50% of its ingredients grown or
produced in this state, whichever is applicable.
(2) Any beer, wine, mead, or cider with any alcoholic content
that is manufactured and produced as prescribed in subsection
(1)(a) or (b) may bear the "Michigan farm to glass" label. The
amount of the credit allowed under this section for beer, wine,
mead, or cider with any alcoholic content that may bear the
"Michigan farm to glass label" shall be calculated as follows:
(a) For the first 500,000 gallons produced and sold, $0.08 per
gallon.
(b) For the next 14,500,000 gallons produced and sold, $0.04
per gallon.
(c) No credit shall be allowed after 15,000,000 gallons have
been produced and sold.
(3) In the event of a natural disaster or other condition that
destroys many of the necessary ingredients in this state for the
manufacturing of beer, wine, mead, or cider of any alcoholic
content, the commission, in consultation with the department of
agriculture and rural development, may, only for a claimant that
has claimed a credit under this section for the immediately
preceding 3 consecutive years, approve a credit for beer, wine,
mead, or cider of any alcoholic content that does not satisfy
subsection (1)(a) or (b), whichever is applicable, because that
product had to be produced from ingredients grown or produced
outside of this state as a result of the natural disaster or other
condition that destroyed much of the necessary crop needed for
production during that year.
(4) A claim for a refund or credit of the tax as provided in
this section shall be made no later than 3 months after the date of
the sale of the beer, wine, mead, or cider of any alcoholic content
described in subsection (1) or (3). A claim for a refund or credit
of the tax as provided in this section shall be submitted to the
commission on a form approved by the commission. The claim shall
contain the following information, as applicable:
(a) The name and business address of the vendor claiming the
refund or credit.
(b) The kind of beer, wine, mead, or cider of any alcoholic
content.
(c) The size of bottles or containers.
(d) The number of bottles or containers.
(e) A statement that other claims for a refund or credit of
the amount claimed or for any part of the amount claimed have not
been and will not be made.
(f) Evidence that the tax on the beer, wine, mead, or cider of
any alcoholic content has been paid.
(g) Evidence that the beer, wine, mead, or cider of any
alcoholic content was manufactured with the requisite amount of
ingredients produced or grown in this state.
(h) If applicable, written documentation from the commission
indicating the declaration of a natural disaster or other condition
and approval of a credit for certain products approved pursuant to
subsection (3).
