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.