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Michigan Department of Treasury
Tobacco Tax Frequently Asked Questions
A. NAME OF PERMIT OR APPROVAL:
Tobacco Tax
B. STATUTORY AUTHORITY:
C. APPLICABLE REGULATION:
Michigan Administrative Code, Rules administered by the Department of Treasury
State Tax Commission General Rules (R 209.1 - 209.75)
D. SUMMARY OF PERMIT/APPROVAL PROCESS:
Register for Tobacco Products Tax if you:
· Sell cigarettes or other tobacco products for resale.
· Purchase any tobacco products from unlicensed out-of-state sources.
· Sell cigarettes or other tobacco products in a vending machine.
· Obtain a Federal Employer Identification Number (FEIN)
· Obtain Special Licenses
State Police Background Check
· Completed on Secondary Wholesaler By State Police.
· Performs Criminal Background check.
· Visit the location and validate the business is located in a non-residential area.
· State Police provides a report to the OMT department.
Complete the registration process at least six weeks, but not more than six months, before you intend to start your business to allow your registration to be processed.
If, after reviewing your registration, Treasury determines that you need to file Motor Fuel or Tobacco products returns, we will send you the necessary applications.
· Unclassified Acquirer of Other Tobacco Products $ 10.00
· Unclassified Acquirer of Cigarettes $100.00
· Secondary Wholesaler $25.00 and $6.25 per each branch locations
· Vending Machine $25.00 and $6.25 per each location
· Manufacturer $100.00
· Non-Participating $100.00
· Participating $100.00
· Wholesaler $100 plus an additional $25 for each branch location
· Transporter $50
· Transportation Company $5
E. Contact Information:
Created on:
September 15, 2010