Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
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