Skip Navigation
Michigan, Official Portal for the State of Michigan Home
close print view


• Subscribe to the Tobacco Tax Licensees Mailing ListBy joining, you can expect to receive periodic updates of Tobacco Tax information sent directly to your valid email address. Click to subscribe

Filing Deadlines

Monthly Tobacco Tax returns are due on the 20th of each month following the reportingperiod. If the 20th of the month falls on a Saturday, Sunday or legal holiday, the next business day shall be considered the due date. If payment is not postmarked or received in our office by the due date, penalty and interest charges may be assessed based on provisions of the Michigan Revenue Act MCL 205.24. Check with your financial institution about their specific ACH requirements, since some banks require the ACH debit order by 4:00 PM on the business day before the due date in order to ACH transfer the funds on the due date.

Escrow Deposits made by Non-Participating Manufacturers as required by PA 244 of 1999 are due on April 15th and form 3762 - Certificate of Compliance are due April 30th each year.

Equity assessment prepayments from Non-Participating Manufacturers as required by PA 327 of 1993, as amended, are due by March 1st of each year or before a new non-participating manufacturer commences selling cigarettes or roll-your-own tobacco in Michigan. For more information view P A 285 of 2003.

Other Helpful Information

• Business Taxes

• Legal (Revenue Administrative Bulletins, Directives, Court Cases)

• Business Taxes Frequently Asked Questions (FAQ)

• Estimate The Penalty and Interest Owed For Late Payment

• Michigan Business One Stop A fast, easy and secure way to register a business for taxes in the State of Michigan. It also allows you to perform a variety of tasks to start and operate a business, including applying for permits and licenses.

• Contact Treasury

• Outline of State and Local Taxes in Michigan PDF icon (courtesy of the Citizen Research Council of Michigan)

• State Tax Agency Web Sites (courtesy of the Federation of Tax Administrators)

• Form 163, Notice of Change or Discontinuance PDF icon

QR code Home
PoliciesMichigan Survey

Copyright © 2014 State of Michigan