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HB 5083

Liquor: wine; wine tax; eliminate. Amends sec. 301 of 1998 PA 58 (MCL 436.1301).

2025-2026 Regular Session Introduced by Steve Carra and 3 co-sponsors

HB 5083 would repeal Michigan's per-liter wine excise tax, removing the tax on wine; affects producers, wholesalers, retailers, and consumers, while likely reducing state revenue.

bill electronically reproduced 09/26/2025
#liquor:wine #taxation:excisetaxes
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Bill Summary · HB 5083

Summary — HB 5083 (2025): “Liquor: wine; wine tax; eliminate”

Amends section 301 of 1998 PA 58 (MCL 436.1301)

Main purpose

HB 5083 would eliminate the state excise tax on wine imposed under MCL 436.1301. In short, the bill’s intent is to repeal Michigan’s per‑liter wine excise tax (the provision that currently sets specific cents‑per‑liter rates for wine).

Current law (what HB 5083 targets)

Section 301 of the Michigan Liquor Control Code currently levies per‑liter excise taxes as follows:
- 13.5 cents per liter on wine containing 16% or less alcohol by volume (bulk rate; pro rata for smaller quantities).
- 20 cents per liter on wine containing more than 16% alcohol by volume (bulk rate; pro rata for smaller quantities).
- The section also addresses sacramental wine (nontaxable for church use), mixed‑spirit drink tax (30 cents per liter), collection and reporting rules, and who is responsible for remitting the tax (wine makers, wholesalers, out‑of‑state sellers, etc.).

HB 5083’s title and amendment target indicate repeal of the wine tax portions of this section (the per‑liter wine excise rates noted above).

Key provisions (as described in bill title/summary)

  • Removes (eliminates) the state excise tax on wine contained in MCL 436.1301 (the cents‑per‑liter rates described above).
  • The bill is an amendment to section 301 of the Michigan Liquor Control Code of 1998. The full amended statutory text is not included in the provided document; therefore, it is not possible from the provided materials to list line‑by‑line deletions or confirm whether related administrative, reporting, or sacramental provisions would be retained, modified, or removed.

Who would be affected

  • Wine makers and in‑state wineries — would no longer owe the per‑liter excise tax imposed by MCL 436.1301 on wine they produce (depending on final statutory language).
  • Wholesalers, retailers, and out‑of‑state sellers — changes to remittance responsibilities if the tax obligation is removed.
  • Consumers — potential for lower retail prices to the extent sellers pass savings through.
  • State budget/treasury — lower state excise tax revenues to the extent wine tax collections cease; the magnitude would depend on annual wine sales and compliance effects.
  • Municipalities/localities — generally not directly affected unless local revenue or regulatory schemes tie to the state wine excise.

Fiscal and policy considerations

  • The bill would reduce state excise tax receipts; the provided materials do not include a fiscal note or estimated revenue impact. A legislative fiscal analysis would be required to quantify revenue loss and secondary economic effects.
  • Potential industry impacts include price effects, competitiveness for Michigan wineries, and administrative simplification for remittance if tax obligations are removed.
  • It is unclear from the text whether the excise tax on mixed spirit drinks (30¢/liter) or other administrative reporting obligations would remain unchanged.

Procedural status and timeline

  • Filed/introduced: March 13, 2025 (additional procedural activity followed in spring 2025).
  • Committee activity: public hearings April–May 2025; reported favorably without amendment May 7, 2025; committee report distributed May 12, 2025.
  • Electronic reproduction / reintroduction: bill electronically reproduced 09/26/2025; introduced/first read September 26, 2025 by Rep. Steve Carra and referred to the House Committee on Finance.
  • Next steps: Committee consideration (Finance), possible amendments, floor votes in the House, then Senate consideration if passed.

Uncertainties / items to watch

  • The exact statutory language of the amendment is not included among the materials provided, so confirm whether HB 5083 (as filed) explicitly deletes subsections (1) and (2) or uses another drafting approach.
  • Look for an official fiscal note and committee analyses for estimated revenue impacts and for any transitional or conforming changes (e.g., to reporting/collection rules or to sacramental wine provisions).
  • Monitor committee hearings and any amendments that might narrow, phase in, or offset revenue losses (e.g., changes to other taxes or fees).

Compiled from official sources — confirm details with the bill’s official record.

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