The Tobacco Products Tax Act P.A. 327 of 1993, requires anyone who buys directly from a manufacturer or out of state distributor to hold a State of Michigan Tobacco Products Tax License as either a wholesaler or an unclassified acquirer. The act also requires vending machine operators and businesses that purchase tobacco from a local wholesaler and resell tobacco to other businesses to hold a secondary wholesalers license.
Businesses located in Michigan, that purchase their tobacco from local wholesalers and sell only to the end consumer do not need a State of Michigan Tobacco Products Tax License.
- Tobacco Tax Act
- Application for Non-Cigarette Tobacco Product Stamp, Form 323
- Trading Partner Agreement, Form 3999
- Tobacco Products Tax Electronic Filing Application, Form 4154
- Tobacco Funds Products Electronic Funds Transfer (EFT) Credit Application, Form 4239
- Tobacco Funds Products Electronic Funds Transfer (EFT) Debt Application, Form 4240
- Tobacco Products License Application New/Renewal, Form 336