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An unclassified acquirer is a person except a transportation company or a purchaser at retail from a retailer from a retailer licensed under the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78, who imports or acquires a tobacco product from a source other than a wholesaler or secondary wholesaler licensed under The Tobacco Tax Act, PA 327 of 1993, as amended for use, sale, or distribution. An unclassified acquirer is also a person who receives cigars, non-cigarette smoking tobacco, or smokeless tobacco directly from a manufacturer licensed under the tobacco tax act or from another source outside this state, which source is not licensed under the tobacco tax act. An unclassified acquirer does not include a wholesaler.
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