E-file transactions are secure, confidential and processed in less than half the time of paper.

Consumer Compliance Information
Tobacco Tax Returns For Purchases Via The Internet
- 4696A For Tobacco Products purchased on or After August 1, 2002 - July 1, 2004
- 4696B For Tobacco Products purchased on or After July 1, 2004

• Tobacco New/Renewal Application Notice
• Blunt Wrap Reporting Notice 
• Brand Identification Notice for Shipping Papers Invoices
• Licensing Information
• List of manufacturers authorized to Sell Cigarettes or "Roll-Your-Own"
• Master Settlement Agreement and Non Participation Manufacturers Enforcement
• Equity Assessment Information
• Judgments Against Non-Participating Manufacturers
• Frequently Asked Questions on Tobacco Tax
• Tobacco Laws
• 2004 Inventory Tax Information
• Tobacco Calendar State Holidays

(back to top)

Monthly Tobacco Tax returns are due on the 20th of each month following the reporting period. If the 20th of the month falls on a Saturday, Sunday or legal holiday, the next business day shall be considered the due date. If payment is not postmarked or received in our office by the due date, penalty and interest charges may be assessed based on provisions of the Michigan Revenue Act MCL. 205.24. Check with you financial institution about their specific ACH requirements, since some banks require the ACH debit order by 4:00 PM on the business day before the due date in order to ACH transfer the funds on the due date.

Escrow Deposits made by Non-Participating Manufacturers as required by PA 244 of 1999 are due on April 15th and form 3762 - Certificate of Compliance are due April 30th each year.

Prepayment equity assessment payments from Non-Participating Manufacturers as required by PA 327 of 1993, as amended, are due by March 1st of each year or before a new non-participating manufacturer commences selling cigarettes or roll-your-own tobacco in Michigan. For more information view the Equity Assessment Law.

(back to top)

Tobacco Tax Forms and Schedules

Licensing Forms

• 336, Application for a Tobacco Products Tax License
• 323, Application for Non-Cigarette Tobacco Products Stamp
• 4154, Tobacco Products Tax Electronic filing Application
• 4515, Electronic Funds Transfer (EFT) Account Update
• 4240, Tobacco Products Electronic Funds Transfer EFT Debit Application

Search For Tax Forms

(back to top)

• Business Taxes
• Legal (Revenue Administrative Bulletins, Directives, Court Cases)
• Frequently Asked Questions (FAQ)
• Estimate The Penalty and Interest Owed For Late Payment
• Contact Treasury
• Outline of State and Local Taxes in Michigan (courtesy of the Citizen Research Council of Michigan)
• State Tax Agency Web Sites (courtesy of the Federation of Tax Administrators)
• 163, Notice of Change or Discontinuance