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Fuel & Tobacco Taxes

• Tobacco Taxes E-File

• Motor Fuel E-File

• How to Pay Your Taxes With Electronic Funds Transfer (EFT) Payments

• Motor Fuel
A tax on the sale and use of certain types of fuel in motor vehicles on the public roads or highways of this state and on certain other types of gas.

• Severance Tax
The Michigan Severance Tax Act, MCL 205.302(l), requires every corporation, association, person, common carrier, pipe line company or common purchaser who receives, purchases or transports severed oil or gas to make a report on or before the 25th day of each month showing the amount of oil and gas received, purchased, stored or transported during the preceding month.

• IFTA Tax
A tax for the use of public roads and highways of this state by motor carriers by imposing a specific tax upon the use of motor fuel within this state.

• Tobacco Tax
The Tobacco Products Tax Act P.A. 327 of 1993, requires anyone who buys directly from a manufacter or out of state distributor to hold a State of Michigan Tobacco Products Tax License as either a wholesaler or an unclassified acquirer.

• Personal Tobacco Purchases
According to the Michigan Tobacco Products Tax Act of 1993, it is illegal to have control of or possess untaxed/unstamped cigarettes (or other tobacco products) purchased on the internet, by telephone, by mail, or by crossing state lines.





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