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Other Tobacco Products (OTP) Schedules

Other Tobacco Products (OTP) Schedules

Schedule Descriptions

  • T101 (Receipts/Purchases)

    Schedule T101a

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

    Schedule T101b

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

    Schedule T101c

    This schedule is to be used by Secondary Wholesalers, Wholesalers & Out-of-state Unclassified Acquirers to record all tax paid OTP product returned by Michigan Customers/Retailers that were disbursed from your OTP tax-paid inventory.

  • T108 (Sales/Disbursements)

    Schedule T108a

    This schedule is to be used by out-of-state Unclassified Acquirers to record all tax unpaid OTP sales/disbursements to in-state Michigan Wholesalers or In-state Unclassified Acquirers.

    Schedule T108b

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

    Schedule T108c

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

    Schedule T108d

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

    Schedule T108m

    This schedule is to be used by Participating & Nonparticipating Manufacturers to record all tax unpaid OTP sales/disbursements to in-state Michigan Wholesalers or Unclassified Acquirers.

  • T115 (Sales to Michigan Tribes)

    Schedule T115a

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

    Schedule T115b

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

  • Other OTP Schedules

    Schedule T103

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

    Schedule T106

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