The Michigan Liquor Control Commission acts as the wholesaler in the sale of liquor in Michigan, buying from suppliers and marking up the price by 65 percent to cover the cost of distribution and discounting it for retailers. When liquor is sold to retailers, it's assessed three taxes of 4 percent each that are divided up between the state's general fund, school aid fund and convention facility development fund, which helps fund capital improvements for convention halls, such as TCF Center in Detroit.