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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)