IPCPR Legislative | Shipping in Michigan

Shipping in Michigan

michigan

Shipping in Michigan

As a matter of state law, a person must not sell or solicit a sale of a tobacco product to be shipped, mailed, or otherwise sent or brought into the state, to a person not a licensed manufacturer, licensed wholesaler, licensed secondary wholesaler, licensed vending machine operator, licensed unclassified acquirer, licensed transporter, or licensed transportation company, unless the tobacco product is to be sold to or through a licensed wholesaler. Additional information about licensing in Michigan is available at the Operating Your Business link above.

 

Mich. Comp. Laws § 205.431

 

A manufacturer, wholesaler, unclassified acquirer, and secondary wholesaler must deliver with each sale or consignment of a tobacco product a written statement containing the name or trade name and address of both the seller and the purchaser, the date of delivery, the quantity, and the trade name or brand of the tobacco product, correctly itemizing the prices paid for each brand purchased, and must retain a duplicate of each statement.

 

If a tobacco product other than cigarettes is received or acquired in Michigan by a wholesaler, secondary wholesaler, vending machine operator, unclassified acquirer, or retailer, each original manufacturer’s shipping case must bear the name and address of the person making the first purchase and any other markings prescribed by law.

 

If a tobacco product is shipped outside the state, the licensee shipping the tobacco product must, on every shipping case or other container in which the tobacco product is shipped, display the name and address of the consignee or purchaser to whom the shipment is made.

 

A transporter or other licensee transporting, possessing, or acquiring for the purpose of transporting a tobacco product upon a public highway, road, or street in Michigan must have in his or her actual possession invoices or bills of lading containing the name and address of both the seller and the purchaser, the date of delivery, the name and address of the transporter, the quantity and trade name or brand of each tobacco product, the price paid for each trade name or brand in the transporter’s possession or custody, and the applicable license.

 

A transporter desiring to possess or acquire for transportation or transport a tobacco product upon a highway, road, or street of this state is required to obtain a permit authorizing the transporter to possess or acquire for transportation or transport tobacco products. This permit must be in his or her possession while the tobacco product is in his or her possession. The permit must be obtained for each load being transported and it must contain a statement setting forth the name and address of the purchaser, seller, and transporter, the license number of the purchaser, the date of the delivery of the tobacco product or date of importation into this state, the route to be followed if a tobacco product is being transported from an out-of-state source, and any other information required by the Department of the Treasury.

 

The Department of Treasury is required to provide a permit upon the application of a transporter with the remittance of a fee of $1.00. If a transporter transports a tobacco product into this state, the transporter must stop at the nearest state police post within Michigan on the route authorized by the permit and disclose the tobacco products in his or her possession and the papers required.

 

Mich. Comp. Laws § 205.426

 

If an order is made as a result of advertisement over the internet, a tobacco retailer is required to request the electronic mail address of the purchaser and must receive payment by credit card or check before shipping. Note that this does not apply to sales by wholesalers and unclassified acquirers.

 

A retailer that is licensed as an unclassified acquirer, retail importer of tobacco products other than cigarettes, is required by law to post a sign, visible to the public inside the retail establishment that informs purchasers of cigars through catalog sales or internet sales of their responsibility to pay all applicable unpaid state taxes on those cigars.

 

Mich. Comp. Laws § 205.431

 

In addition, federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.

 

15 U.S.C. §§ 375 to 378

Michigan does not have specific any specific age verification requirements for the shipping of tobacco products to consumers, but it has specific age verification requirements for sales of cigarettes conducted through the internet, by telephone, or in a mail-order transaction. The federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

 

Mich. Comp. Laws § 205.431

 

15 U.S.C. §§ 375 to 378

Michigan imposes a tobacco products tax on the consumer of tobacco products by requiring the consumer to pay the tax at the time of purchase.

 

Mich. Comp. Laws § 205.427a: Imposition of tax on consumer; intent of act.

 

The Michigan Tobacco Products Tax Return must be filed monthly by licensed wholesalers, manufacturers, secondary wholesalers and unclassified acquirers of both cigarettes and other tobacco products.

 

Additional information about taxation in Michigan, including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.

CONTACT IPCPR LEGISLATIVE
Questions? Comments? Interested in Getting Involved? Contact the IPCPR Legislative Team!
CONTACT US
Thank You. We will contact you as soon as possible.