Taxes - Tobacco Tax

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Tobacco Tax Information

Highlights

• Tobacco Products License Application New/Renewal Form 336 PDF icon

• Tobacco Manufacturer's Representative Permission List Form 4857 PDF icon

• Invitation to all Tobacco licensees
ListServ: is a system that makes it possible to create, manage and control electronic "mailing lists". By joining, you can expect to receive periodic updates of Tobacco Tax information sent directly to your valid email address. Tobacco Tax ListServ: To join please send an email to Treas_TobaccoTaxes@Michigan.gov.

E-file transactions are secure, confidential and processed in less than half the time of paper.

BEWARE: It's a crime to purchase cigarettes and other tobacco products by mail, over the Internet, or in any other way unless the seller is properly licensed by the State of Michigan and each cigarette pack is affixed with a Michigan tobacco stamp. Violations are punishable by up to five years imprisonment, along with seizures of assets from anyone possessing illegally purchased cigarettes.

• Consumer Compliance Information

• Tobacco Tax Returns For Purchases Via The Internet
- 4096A For Tobacco Products purchased on or After August 1, 2002 - July 1, 2004
- 4096B For Tobacco Products purchased on or After July 1, 2004

What You Need To Know

• Notice Regarding Cigarette Rolling Machines PDF icon

• 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 PDF icon

• Master Settlement Agreement/NPM Enforcement

• Secondary Wholesaler Electronic Filing Instructions PDF icon

• Second Secondary Wholesaler Notice - Monthly Filing Requirements PDF icon

• Secondary Wholesaler Requirements PDF icon

• 2009 RAB - Secondary Wholesaler Requirements PDF icon

• New Stamp Inventory Adjustment Procedure PDF icon

• Blunt Wrap Reporting Notice PDF icon

• Wholesale Price Definition
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.

• Brand Identification Notice for Shipping Papers Invoices PDF icon

• 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

• Tobacco Tax Electronic Filing Program

• 2004 Inventory Tax Information

Filing Deadlines

Monthly Tobacco Tax returns are due on the 20th of each month following the reporting
period. 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

Licensing Forms

Search For Tax Forms

Other Helpful Information

• Business Taxes

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

• 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