Michigan Winery Compliance & Reporting Guide (2026)

Michigan winery compliance at a glance

Michigan winery compliance is split across agencies. The Michigan Liquor Control Commission, or MLCC, handles alcohol licensing, wine excise tax, product registration and direct-shipping privileges. The Michigan Department of Agriculture & Rural Development, or MDARD, licenses food-processing operations. Michigan Treasury handles sales and use tax. TTB and FDA sit at the federal level.

Verified against current MLCC winery licensing guidance, MDARD food-establishment guidance, Michigan Treasury sales/use-tax guidance, TTB winery guidance and FDA food-facility registration guidance. Accessed August 5, 2026.

1. Which Michigan winery license applies?

The MLCC distinguishes a Wine Maker from a Small Wine Maker. A Small Wine Maker is limited to manufacturing or bottling no more than 50,000 gallons of wine in a calendar year. The MLCC currently lists the initial and annual renewal fee at $100 for a Wine Maker license and $25 for a Small Wine Maker license.

Use the current Manufacturer License & Permit Application (LCC-150). MLCC requires the applicant to provide a federal TTB Basic Permit before the Michigan Wine Maker or Small Wine Maker license is issued, although the federal permit does not have to accompany the initial Michigan filing.

MDARD is a separate license layer

MLCC alcohol licensing does not replace the food-establishment license. MDARD explicitly lists a winery as a food processing plant and instructs new food establishments to address plan review, inspection and licensing before opening. The exact MDARD category depends on the business model, so use the current MDARD food-establishment licensing guide rather than assuming the MLCC license is sufficient.

Tasting room local approval

If the winery applies for an On-Premises Tasting Room Permit, MLCC says the local legislative body must approve that request. A manufacturer that is not seeking on-premises consumer wine sales does not need that specific tasting-room approval for the manufacturer license itself, but local zoning and ordinances still apply.

Sources: MLCC Wine Maker or Small Wine Maker License and LCC-150. Accessed August 5, 2026.

2. The core Michigan quarterly winery filing: LCC-3890 + LCC-3860

For a Michigan Wine Maker or Small Wine Maker, the recurring MLCC compliance package centers on two state forms: the Michigan Wine Tax Report (LCC-3890) and the Michigan Wine Maker or Small Wine Maker Report of Sales (LCC-3860). MLCC requires them for every reporting period, even when no transactions occurred.

3. Michigan wine excise tax rates

Michigan assesses wine excise tax by liters sold in the applicable alcohol category. As verified August 5, 2026, the current LCC-3890 and MLCC winery guidance use these rates:

The rate is also reflected in MCL 436.1301. The current LCC-3890 form tells wineries to report pack size and total liters separately by alcohol category. MLCC also instructs wineries not to combine different pack sizes into one line.

Do not take an unapproved credit. The LCC-3890 instructions state that a taxpayer must have MLCC approval before subtracting a credit from the wine-tax report.

4. How to prepare and file the Michigan winery excise packet

1. Close the reporting period from source records. Reconcile Michigan wholesaler, retailer, tasting-room, on-premises and applicable DTC activity. Preserve invoice-level support, pack size and ABV.
2. Separate wine by ABV category. Build one LCC-3860 for wine at or below 16% ABV and another for wine over 16% ABV when both categories had activity.
3. Complete LCC-3860. Record invoice information, licensee/customer information, pack quantities and totals. The form permits a computer report with the same information in the same sequence.
4. Complete LCC-3890. Use the licensed business name and MLCC license number, not the DBA or Business ID. Calculate liters and tax by the correct alcohol category and pack size.
5. Include the federal operations report that applies. MLCC instructs Michigan wineries to submit a copy of TTB F 5120.17 using the monthly, quarterly or annual federal cadence that applies to the winery. Do not create a federal report for a period TTB does not require. If an annual federal cadence makes the state attachment timing unclear for your operation, confirm the expected packet with MLCC Finance.
6. Add DTC support if you hold a Direct Shipper license. Include shipment invoices or an accepted equivalent report with date, invoice number, recipient name/address, wine/ABV, bottle size, quantity and price.
7. Submit through the correct channel. MLCC says online excise-tax filing/payment is not accepted. Mail the tax-bearing forms and payment to the address shown on the current form. Zero reports may be emailed to MLCCfinancewinetax@michigan.gov.
8. Retain the filed packet and proof. Keep a copy of the signed forms, support schedules and a practical proof-of-mailing record with the underlying sales records.

5. What changes if a wholesaler pays the Michigan wine tax?

Michigan permits a Wine Maker or Small Wine Maker to designate a wholesaler to report and pay wine excise tax on qualifying wine the wholesaler sells to Michigan retailers. The winery uses Manufacturer Tax Designation Notification (LCC-3900).

The designation does not eliminate the winery's quarterly filing responsibility. The winery remains responsible for reporting and paying tax on its own retail and tasting-room sales. MLCC and the designated wholesaler must receive the designation before April 1, with the designation effective May 1. MLCC says changes to the designation can be made only once per year in that window.

6. Michigan label registration: SIPS+ is separate from a TTB COLA

Wine sold in Michigan must be registered with MLCC through the Sales Inventory Purchasing System (SIPS+). This is a Michigan product-registration step, not a replacement for federal label approval.

• MLCC says wine labels must be registered in SIPS+ before sale in Michigan.
• Labels with a TTB Certificate of Label Approval and labels for products that do not need TTB approval still require Michigan SIPS+ registration.
• MLCC currently charges no fee for Michigan wine label registration.
• For federal wine at 7% ABV or more introduced into interstate commerce, TTB generally requires a COLA or applicable certificate before bottling. Intrastate-only and lower-ABV wine can follow different federal rules.

Start with the MLCC winery labeling section, then use TTB's domestic wine labeling requirements for the federal layer.

7. Michigan direct-to-consumer wine shipping requirements

A Michigan wine manufacturer that ships wine directly to Michigan consumers needs an MLCC Direct Shipper license. The current license has a $100 initial/annual fee and a $70 nonrefundable inspection fee. Use the Direct Shipper License Application (LCC-152) and the current MLCC Direct Shipper guidance.

Annual shipment cap

A Direct Shipper may not ship more than 1,500 9-liter cases, or 13,500 liters, in total during a calendar year to Michigan consumers. That is an aggregate Michigan-consumer cap, not a per-customer allowance. See MCL 436.1203.

Order and delivery controls

• Verify that the person placing the order is at least 21 using qualifying photo identification or an identification-verification service.
• Record the purchaser's name, address, date of birth and telephone number on the order form.
• Use the required outside-container alcohol/21+ marking described by MLCC.
• At delivery, the recipient must provide photo ID verifying age and a signature.
• Include an invoice, manifest or other shipping document listing the quantity of bottled wine by brand.
• Register every shipped label in SIPS+ before shipping into Michigan.

DTC reporting goes back into the quarterly MLCC packet

For a Michigan Wine Maker or Small Wine Maker that also holds a Direct Shipper license, MLCC requires DTC shipment documentation with the wine-tax reporting. The support must include shipment date, invoice number, recipient name/address, wine description and ABV, bottle size, bottle quantity and price. MLCC expressly accepts ShipCompliant reports or a similar report that contains the required information.

Source: MLCC Excise Tax Reporting for Wine Maker or Small Wine Maker Licensees with Direct Shipper License, accessed August 5, 2026.

8. Can a Michigan winery self-distribute to retailers?

Yes, subject to Michigan's self-distribution rules. MLCC's current guidance says a Michigan Wine Maker or Small Wine Maker may self-distribute its wine to retailer licensees. The winery must register products in SIPS+, report and pay applicable taxes, file a schedule of net cash prices to retailers, and obtain a delivery-vehicle decal for vehicles used to self-distribute wine.

Wholesaler territory agreements can affect where a particular brand may be self-distributed, and employee/Salesperson licensing rules can affect deliveries. Before opening a self-distribution route, match the contemplated brand, territory, driver and vehicle to the current MLCC self-distribution guidance.

9. Michigan sales tax is not the MLCC wine excise tax

Michigan Treasury, not MLCC, administers sales and use tax. Treasury says businesses making taxable retail sales of tangible personal property generally remit 6% sales tax. A winery making taxable retail wine sales should register with Treasury and use its assigned filing frequency.

Treasury determines the frequency. All sales/use-tax filers must submit an annual return by February 28 even when they have an assigned monthly or quarterly cadence. Payments can be made through Michigan Treasury Online. That is completely separate from MLCC's mailed wine-excise process.

Source: Michigan Department of Treasury, Sales and Use Taxes, accessed August 5, 2026.

10. Federal TTB reports Michigan wineries still need to track

Michigan licensing does not replace the federal winery reporting layer. A bonded wine premises reports operations on TTB Form 5120.17, and federal wine excise tax is reported on TTB Form 5000.24 when applicable. TTB allows electronic filing through Pay.gov.

TTB Form 5120.17 filing frequency

For the exact activity calculation and the rule for switching cadence, use the current 27 CFR 24.300(g). The eCFR version checked for this guide was current through August 3, 2026. Solera also maintains a detailed TTB Form 5120.17 line-by-line guide.

TTB Form 5000.24 federal excise-tax cadence

TTB's current 2026 schedule says an eligible annual filer is one that had no more than $1,000 of covered federal alcohol excise-tax liability in the prior calendar year and reasonably expects no more than $1,000 in the current year. Eligible quarterly filing uses a $50,000 prior/current-year ceiling. Wineries above the quarterly threshold generally file semi-monthly.

Federal weekend and legal-holiday rules can move a tax due date to the preceding business day. Semi-monthly due dates vary across the year, so use TTB's live tax-return due-date page.

11. 2026 is an FDA food-facility registration renewal year

FDA requires facilities that are subject to food-facility registration to renew every other year. The statutory renewal window is October 1 through December 31 of each even-numbered year, so 2026 is a renewal year for winery facilities that are required to register.

Facility facts and exemptions matter, so do not infer registration status from the MLCC license alone. Check the facility against FDA's current Registration of Food Facilities guidance and use FDA's biennial renewal guide if registration applies.

12. How long should a Michigan winery keep compliance records?

Do not collapse the state and federal rules into a single number.

Because the Michigan rule is longer for the specified state records, a winery should not discard those records after the federal three-year baseline. TTB also retains the authority to extend the federal retention period in a particular case.

Sources: MLCC winery record-retention guidance and 27 CFR 24.300(d).

13. 2026 Michigan winery compliance calendar

This calendar shows the recurring dates verified for this guide. Add your own license renewals, local obligations, payroll, environmental requirements and any semi-monthly federal tax periods.

Michigan Treasury monthly and quarterly sales/use-tax filers also use the 20th of the following month or month after quarter end. Federal semi-monthly tax filers must use TTB's live calendar.

14. Late filings, corrections and avoidable errors

The current LCC-3890 instructions say reports postmarked late, missing reports or missing tax payments are subject to a $25 late charge plus 1% interest per month until paid. They also warn that refusal or failure to submit a required report, or submitting a false report, may constitute a Liquor Control Code violation that can lead to license suspension or revocation.

For a tax correction or credit, do not simply net the amount into the next return. LCC-3890 says MLCC approval is required before taking a credit. Contact the Financial Management Division at MLCCfinancewinetax@michigan.gov or 517-284-6260 before applying an unsupported adjustment.

Common Michigan winery reporting mistakes

• Using the DBA or Business ID instead of the licensed business name and MLCC license number.
• Skipping a zero-activity quarter.
• Combining wine at/below 16% ABV with over-16% wine on one LCC-3860.
• Combining pack sizes instead of reporting them separately.
• Assuming a wholesaler designation eliminates the winery's own retail/tasting-room tax filing.
• Trying to file a tax-bearing MLCC wine-excise return online.
• Treating Michigan SIPS+ registration as if it were the same thing as a TTB COLA.
• Using MLCC's quarterly cadence for Michigan Treasury sales tax or TTB without checking those agencies' separate filing frequencies.

Verification and change log

Version 1.0 · August 5, 2026: First Michigan edition. Verified current MLCC winery licensing, LCC-3890/LCC-3860 cadence, wine excise rates, mailed filing channel, wholesaler designation, SIPS+ registration, Direct Shipper rules, DTC documentation, self-distribution, four-year MLCC record retention, MDARD winery licensing, Michigan Treasury sales/use-tax cadence, TTB 5120.17/5000.24 rules, federal record retention and 2026 FDA biennial renewal.

Next scheduled review: November 5, 2026. High-volatility items: MLCC forms and filing channel, license fees, DTC requirements, state excise rates, TTB due-date tables and FDA 2026 renewal instructions.