Every manufacturer, wholesaler, secondary wholesaler, vending machine operator, unclassified acquirer, transportation company, and transporter of tobacco products in Michigan must obtain a Tobacco Tax License from the Michigan Department of Treasury by filing the Tobacco License Application (Form 336), the Tobacco Products Tax Electronic Application (Form 4154), the Trading Partner Agreement (Form 3999), and the applicable application fee:
Manufacturers, wholesalers, and unclassified acquirers:
Secondary wholesalers and vending machine operators:
Retail importers of tobacco products other than cigarettes:
Wholesalers and unclassified acquirers must also file a Tobacco Products Electronic Funds Transfer Debit Application (Form 4240) and an Application for an Other Tobacco Products Tax Stamp (Non-Cigarette) (Form 323). Businesses located in Michigan that purchase their tobacco from local wholesalers and sell only to the end consumer do not need a Tobacco Products Tax License.
Licensed wholesalers of tobacco products must file a monthly Michigan Wholesalers Other Tobacco Products Tax Return (Form 4244), the accompanying schedules, and payment for any taxes due on or before the 20th of each month, even if no tax is due.
Licensed unclassified acquirers of tobacco products must file a monthly Michigan Unclassified Acquirers Other Tobacco Products Tax Return (Form 4245), the accompanying schedules, and payment for any taxes due on or before the 20th of each month, even if no tax is due.
A cigar bar, defined as an establishment or area within an establishment that is open to the public and is designated for the smoking of cigars, purchased on the premises or elsewhere, may allow smoking and drinking in its establishment if:
A city, township, village, county, other local unit of government, or political subdivision of Michigan may not impose any new requirement or prohibition pertaining to the sale or licensure of tobacco products for distribution purposes.