Filing Deadlines

  • 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.

    Monthly Tobacco Tax payments are due on the 20th of each month.  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.  Payments can be made through the Michigan Automated Tax Payment System 24 hours a day, 7 days a week.  However, payments must be completed by 9 p.m. ET at least one business day prior to the due date to be accepted as timely.  Payments can be warehoused up to 90 days in advance.  Check with your financial institution about their specific ACH requirements.

    Escrow Deposits made by Non-Participating Manufacturers as required by PA 244 of 1999, as amended, are due on April 30th, July 31st, October 31st, and January 31st.  Quarterly Certification of Compliance (form 3762), and Quarterly Statement of Deposit (form 5465), are due on May 15th, August 15th, November 15th, and February 15th each year.  In addition, the Annual Certification of Compliance (form 5531) and the Annual Reconciliation of Escrow Deposit (form 5532) are due on or before April 30th.

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

Other Resources

  • License Information
  • It's a crime to purchase cigarette's 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
  • Frequently Asked Questions on Tobacco Tax