License Information

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.