Michigan Department of Treasury

Tobacco Tax Frequently Asked Questions

A. NAME OF PERMIT OR APPROVAL:

Tobacco Tax

B. STATUTORY AUTHORITY:

PA 122 of 1941

PA 327 of 1993

C. APPLICABLE REGULATION:

Michigan Administrative Code, Rules administered by the Department of Treasury

State Tax Commission General Rules (R 209.1 - 209.75)

D. SUMMARY OF PERMIT/APPROVAL PROCESS:

 1.  Applicability (activities that require the permit)

Register for Tobacco Products Tax if you:

·       Sell cigarettes or other tobacco products for resale.

·       Purchase any tobacco products from unlicensed out-of-state sources.

·       Sell cigarettes or other tobacco products in a vending machine.

 2.  Pre-Application Requirements

·       Obtain a Federal Employer Identification Number (FEIN)

·       Obtain Special Licenses

 3.  Application Submission Requirements

State Police Background Check

·       Completed on Secondary Wholesaler By State Police.

·       Performs Criminal Background check.

·       Visit the location and validate the business is located in a non-residential area.

·       State Police provides a report to the OMT department.

 4.  Procedures and Time-Frame for Obtaining Permit or Approval

Complete the registration process at least six weeks, but not more than six months, before you intend to start your business to allow your registration to be processed.

 5.  Operational Requirements

If, after reviewing your registration, Treasury determines that you need to file Motor Fuel or Tobacco products returns, we will send you the necessary applications.

 6.  Fees

·       Unclassified Acquirer of Other Tobacco Products $ 10.00

·       Unclassified Acquirer of Cigarettes $100.00

·       Secondary Wholesaler $25.00 and $6.25 per each branch locations

·       Vending Machine $25.00 and $6.25 per each location

·       Manufacturer $100.00

·       Non-Participating $100.00

·       Participating $100.00

·       Wholesaler $100 plus an additional $25 for each branch location

·       Transporter $50

·       Transportation Company $5

 7.  Appeal Process

 8.  Public Input Opportunities

 

E. Contact Information:

Contact Us

Created on:

September 15, 2010