News and Notices
- Non-Participating Manufacturers of Cigarettes or Roll-your-own - Effective January 14, 2016
- Letter Ruling 2015-4, Tobacco Tax Payment Requirements for Unclassified Acquirers
- Notice to Cigarette Stamping Agents Concerning Discontinuance of the use of Heat-Applied (Thermal) Cigarette Tax Stamps and the Return of Unaffixed Thermal Stamps
- 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
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.
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
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.
- Equity Assessment Prepayment Requirement
- Judgments against manufacturers that do not participate in the Master Settlement Agreement
- Tobacco Tax Laws
- Consumer Warning Notice for Tobacco Retailers
- 2004 Inventory Tax Information