Tobacco Tax Information
- Notice to Stamping Agents Concerning Michigan’s Implementation of Digital Cigarette Tax Stamps
- Letter Ruling 2013-1 – Operating Cigarette Making Machines Through Private, Nonprofit Clubs Located in Non-Commercial Settings to Produce, Roll or Generate Cigarette in Michigan
- Notice Regarding Premium Cigars – effective November 1, 2012
- Public Act 188 of 2012 Notice Regarding Cigarette Making Machines in Michigan
- By joining, you can expect to receive periodic updates of Tobacco Tax information sent directly to your valid email address. Click to subscribe
- e-File E-file transactions are secure and fast!
- Consumer Compliance Information
- Non-Participating Manufacturers Who Have Established Escrow Accounts As Required by Act 244 of 1999
What You Need To Know
- Tobacco Tax Electronic Filing Program
- Notice Regarding Cigarette Rolling Machines
- List of Manufacturers Authorized to Sell Cigarettes or Roll-your-own.
- Prevent All Cigarette Trafficking (PACT) Act
- Notice to AT/ST Dual Licensees' How to File Your Tobacco Tax Returns
- Master Settlement Agreement/NPM Enforcement
- Secondary Wholesaler Electronic Filing Instructions
- Second Secondary Wholesaler Notice - Monthly Filing Requirements
- Secondary Wholesaler Requirements
- 2009 RAB - Secondary Wholesaler Requirements
- New Stamp Inventory Adjustment Procedure
- Blunt Wrap Reporting Notice
- Brand Identification Notice for Shipping Papers Invoices
- MCL205.422 (aa) "Wholesale price" means the actual price paid for a tobacco product, including any tax, by a wholesaler or unclassified acquirer to a manufacturer, excluding any discounts or reductions.
- License Information
- Equity Assessment Prepayment Requirement
- Judgments against manufacturers that do not participate in the Master Settlement Agreement
- Tobacco Tax Laws
- Frequently Asked Questions on Tobacco Tax
- Consumer Warning Notice for Tobacco Retailers
- 2004 Inventory Tax Information
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.
Most Commonly Used Forms
- Tobacco Tax Forms and Schedules
- 151, Authorized Representative Declaration (Power of Attorney)
- 323, Application for Non-Cigarette Tobacco Products Stamp
- 336, Tobacco Products License Application
- 702, Motor Fuel, Motor Carrier, Tobacco Products License or Motor Fuel Eligible Purchaser Surety Bond
- 3762, Certification of Compliance by Nonparticipating Manufacturer (NPM)
- 3999, Trading Partner Agreement
- 4154, Tobacco Products Tax Electronic filing Application
- 4239, Tobacco Products Electronic Funds Transfer EFT Credit Application
- 4240, Tobacco Products Electronic Funds Transfer EFT Debit Application
- 4515, Electronic Funds Transfer (EFT) Account Update
- 4857, Tobacco Manufacturer's Representative Permission List
- Search For Michigan Department of Treasury Tax Forms
Other Helpful Information
- Contact Treasury
- 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.
- Outline of State and Local Taxes in Michigan (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