News and Notices
- Notice of New Tax Return System
- Non-Participating Manufacturers of Cigarettes or Roll-your-Own - Effective September 2, 2017
- 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
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.
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