Scammers are contacting taxpayers while pretending to be from the Michigan Department of Treasury, using out‑of‑state phone numbers. They may request payments or attempt to trick you into providing your bank account information. Always verify the source before sharing any personal or financial details.
Applying for a License
Applying for a License
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. This includes a person who combines two or more different Tobacco products into a single blend.
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.
Please reference the Tobacco Tax License Application Instructions for a checklist of required documents for each license type.
If you have any additional questions regarding the application process, please contact the Tobacco Tax Unit at (517) 636-4630 or treas_tobaccotaxes@michigan.gov
If you would like to apply for a Tobacco Tax License, access the MiMATS e-Services home page here.