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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)