Emergency-related state tax relief available for taxpayers located in four southwest Michigan Counties impacted by May 2024 storms.
Learn About Disaster Relief
Legal Resources
Legal Resources
Administrative Rules
- R 205.451 Definitions
- R 205.452 Prescribed markings on cigarette boxes and shipping cases; resale and refund of returned cigarettes
- R 205.453 Manufacturer's representatives; permissions; limitations
- R 205.454 Stamping agents; permissions; limitations
- R 205.455 Rescission
Letter Rulings
- LR 2015-4 Tobacco Tax Payment Requirements for Unclassified Acquirers
- LR 2015-3 Non-Tobacco Products with Nicotine and the TPTA
- LR 2013-1 Operating Cigarette Making Machines Through Private, Nonprofit Clubs Located in Non-Commercial Settings to Produce, Roll or Generate Cigarettes in Michigan
- LR 2002-05 Gratis Cigarettes
Revenue Administrative Bulletins
- RAB 2009-2 Secondary Wholesaler Requirements
- RAB 2021-8 Tobacco Products Tax Act: Interpretative Bulletin for Manufacturers under 2020 PA326
- Updating RAB 2021-8’s Interpretation of the Manufacturer Carve-out Language of 2020 PA 326 in Response to the Passage of 2022 PA 171