Michigan
Open with a permitComing nextLast checked September 29, 2026
Open to California wineries that hold a $100 Direct Shipper License and register their labels, up to 1,500 nine-liter cases a year in total.
Michigan has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Direct Shipper License from the Liquor Control Commission: $100 a year plus a one-time $70 inspection fee. Renews by April 30.
- Volume limit
- 1,500 nine-liter cases (13,500 liters) a year to all Michigan consumers combined; no per-consumer limit.
- Bond
- None required for a direct shipper license.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Michigan Wine Tax Report, quarterly, postmarked by Jan 15, Apr 15, Jul 15, Oct 15 | LCC-3890 | Liquor Control Commission (by mail) | Prepared by Pinrates. You submit it by mail to the Liquor Control Commission. |
| Sales, use and withholding return (20th of the month after the period) | 5080 | Department of Treasury | Prepared by Pinrates. You submit it in Michigan Treasury Online (MTO). Electronic filing is coming next. |
| Sales, use and withholding annual return (February 28, all filers) | 5081 | Department of Treasury | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
When it's due
| Wine tax, LCC-3890 (quarterly) | Jan, Apr, Jul, Oct, by the 15th (postmark) |
| Sales tax (monthly filers) | Every month, by the 20th |
| Sales tax (quarterly filers) | Jan 20, Apr 20, Jul 20, Oct 20 |
| Annual sales tax return, 5081 | Feb 28 |
| License renewal (portal opens Mar 1) | Mar 1 to Apr 30 |
A typical year for a quarterly filer. If you choose to file the wine tax monthly, it is due on the 15th of every month instead.
Tax rates
6% sales or use tax, with no local sales taxes, plus the wine tax of 13.5 cents a liter (20 cents above 16% alcohol).
Other rules
- Label registration
- Every label registered in the Commission's SIPS+ system before it ships; no fee.
- Carrier
- Any common carrier; the driver checks photo ID and gets a signature from a person 21 or older.
Changes since September 29, 2026
None recorded. The Michigan chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Michigan's direct-shipping rules after that date is posted here.
Ship to Michigan?
Of the returns and reports above, Pinrates prepares 2 for you to submit, on the Prepare plan at $299 a month. One more stays on your filing calendar.
Sources
Every source the Michigan chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| mi-08 | Out-of-state direct shippers must file | Michigan Liquor Control Commission, Michigan Wine Tax Report (LCC-3890) and instructions (rev. 09-26) | Michigan Liquor Control Commission |
| mi-09 | Direct Shipper License application | LCC-152 | Michigan Liquor Control Commission |
| mi-10 | Report of stockholders, members or partners | LCC-301 | Michigan Liquor Control Commission |
| mi-11 | Certificate of Authority to do business in Michigan | CSCL/CD 560 | Michigan Liquor Control Commission |
| mi-12 | Certificate of Authority to do business in Michigan | CSCL/CD 760 | Michigan Liquor Control Commission |
| mi-13 | Sales and use tax registration, before your first sale | Michigan Liquor Control Commission | |
| mi-14 | Register every wine label before it ships | SIPS+ | Michigan Liquor Control Commission |
| mi-15 | Sales, use and withholding return | 5080 | Michigan Liquor Control Commission |
| mi-16 | Sales, use and withholding annual return | 5081 | Michigan Liquor Control Commission |
Portals and accounts
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| mi-03 | Direct shipper license | Mich. Comp. Laws § 436.1203 | |
| mi-05 | Wine tax rates | Mich. Comp. Laws § 436.1301 | |
| mi-19 | Winery-to-winery sales of wine | Mich. Comp. Laws § 436.1204a | |
| mi-20 | "shiner" defined | Mich. Comp. Laws § 436.1111(10) | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| mi-21 | Sales price excludes delivery charges stated separately on the invoice when the seller's books show the transactions separately | Mich. Comp. Laws § 205.51(1)(d)(xv) | |
| mi-23 | Sales tax records retained 4 years after the tax is due | Mich. Comp. Laws § 205.68(1) | |
| mi-24 | Use tax records retained 4 years after the tax is due | Mich. Comp. Laws § 205.104a(1) |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| mi-01 | Qualifications, forms, fees, SIPS+ label registration, shipping requirements | Michigan Liquor Control Commission, "Direct Shipper License" | Michigan Liquor Control Commission |
| mi-02 | Renew by April 30 | Michigan Liquor Control Commission, "License Renewal" | Michigan Liquor Control Commission |
| mi-04 | 6% rate | Michigan Department of Treasury, "Sales and Use Tax" | Michigan Liquor Control Commission |
| mi-06 | LCC-3890 postmark dates, mail-only filing, invoice or report detail, zero reports by email, $25 late fee and 1% interest | Michigan Liquor Control Commission, "Excise Tax Reporting for Out-of-State Direct Shipper Licensees" | Michigan Liquor Control Commission |
| mi-22 | Public Acts 20 and 21 of 2023, effective April 26, 2023 | Michigan Department of Treasury, "Notice Regarding Changes in the Taxability of Delivery and Installation Charges for Sales and Use Taxes" | Michigan Liquor Control Commission |
| mi-07 | Form 5080 monthly/quarterly return | Michigan Department of Treasury, "2026 Sales and Use Tax Forms" | Michigan Liquor Control Commission |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Michigan chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.