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Cigarette (CIG) Schedules

Cigarette (CIG) Schedules

Schedule Descriptions

C101 (Receipts/Purchases)

Schedule C101a

This schedule is to be used by Wholesalers to record all unstamped/tax unpaid CIG receipts/purchases from Manufacturers or Out-of-state Unclassified Acquirers.

Schedule C101b

This schedule is to be used by Wholesalers and Secondary Wholesalers to record all stamped/tax paid CIG receipts/purchases.

Schedule C101c

This schedule is to be used by Secondary Wholesalers, Wholesalers, and Unclassified Acquirers to record all stamped/tax paid CIG product returned by Michigan Customers/Retailers that were disbursed from your CIG tax-paid inventory.

Schedule C101d

This schedule is to be used by Wholesalers to record other state stamped CIG receipts/purchases.

C108 (Sales/Disbursements)

Schedule C108a

This schedule is to be used by out-of-state Unclassified Acquirers to record all unstamped/untaxed cigarettes sales/disbursements to in-state Michigan Wholesalers.

Schedule C108b

This schedule is to be used by Wholesalers and Unclassified Acquirers to record all tax paid cigarette sales/disbursements to your Michigan Customers that were disbursed from your tax-unpaid inventory.

Schedule C108c

This schedule is to be used by Wholesalers, Secondary Wholesalers & Unclassified Acquirers to record all stamped tax paid cigarette sales/disbursements to your Michigan Customers that were disbursed from your tax-paid inventory.

Schedule C108d

This schedule is to be used by Wholesalers and Unclassified Acquirers to record all tax unpaid cigarette sales/disbursements to Federal Agencies in Michigan.

Schedule C108m

This schedule is to be used by Participating & Nonparticipating Manufacturers to record all tax unpaid cigarette sales/disbursements to instate Michigan Wholesalers or Unclassified Acquirers from Manufacturers.

C115 (Sales to Michigan Tribes)

Schedule C115a

This schedule is to be used by Wholesalers and Unclassified Acquirers to record all tax unpaid CIG sales/disbursements from Michigan Wholesalers or Unclassified Acquirers to Michigan Tribes. (Pre-authorization from the Tobacco Tax Unit required)

Schedule C115b

This schedule is to be used by Wholesalers and Unclassified Acquirers to record all tax paid CIG sales/disbursements from Michigan Wholesalers or Unclassified Acquirers to Michigan Tribes.

Other CIG Schedules

Schedule C103

This schedule is to be used by Instate Unclassified Acquirers and Wholesalers to record all stamped/tax paid CIG sales/disbursements/exports to out-of-state customers.

Schedule C106

This schedule is to be used by Participating & Nonparticipating Manufacturers and Wholesaler to record all unstamped/tax unpaid CIG returns. (Credit Memos)