Form 336 - Tobacco Products Tax License Application - 2009 Page 4
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4336, Page 4
TOBACCO PRODUCTS TAX LICENSE TYPES/FEES
Tobacco Taxes ListServ is a system that makes it possible to create, manage and control electronic "mailing
lists". By joining you expect to receive periodic updates of Tobacco Tax information that will be sent
directly to your valid e-mail address. To join please send an e-mail to Treas_TobaccoTaxes@Michigan.gov
Unclassified Acquirer – A person who imports or
has performed its obligation to establish and deposit escrow
acquires tobacco products from an out of state source
funds with the State of Michigan.
(distributor) or directly from a licensed manufacturer in the
Participating Manufacturer – A manufacturer that
State of Michigan. FEE - $100 for importers of
participates in the master settlement agreement.
cigarettes, $10 for importers of other tobacco
products.
Product Manufacturer – A manufacturer of cigars or
Hookah tobacco.
Secondary Wholesaler - Purchase tax paid tobacco
products from licensed wholesalers, or unclassified acquirer.
Wholesaler – Purchase all or part of their tobacco
Must maintain an established place of business in this state
products from licensed manufacturers, sell 75% or more
where at all times they carry a substantial inventory of
of those tobacco products to others for resale, maintain an
tobacco products and related merchandise that is available
established place of business where substantially all of the
to retailers for resale. FEE - $25, each additional location
business is the sale of tobacco products and related
- $6.25.
merchandise at wholesale, and where at all times a
substantial stock of tobacco products and related
Vending Machine Operator – Operate one or more
merchandise is available to retailers for resale. Wholesalers
vending machines for the sale of tobacco products, and
may also be chain stores retailing tobacco products to the
purchase their tobacco products from licensed
consumer if 75% of their stock of tobacco products is
manufacturers, wholesalers, or secondary wholesalers. A
purchased from licensed manufacturers. FEE - $100.
list with the location of each vending machine must be
submitted with a license application. FEE - $25. Each
Transporter – Import or transport into this state, or
additional location where tobacco products are
transport in this state, tobacco products obtained from
received and stored (not each vending machine) $6.25.
sources located outside this state, or from persons not duly
licensed under the Tobacco Products Tax Act. Transporters
Manufacturer – A person who manufacturers or produces
do not include interstate common carriers licensed by the
a tobacco product. FEE - $100.
interstate commerce commission to carry commodities in
Manufacturers of cigarettes and roll-your-own tobacco must
interstate commerce, or licensees maintaining a warehouse
identify themselves as either participants in the Master
or place of business outside of this state if the warehouse
Settlement Agreement, or nonparticipants. Treasury
or place of business is licensed under the Tobacco Products
maintains and regularly updates a directory of authorized
Tax Act. FEE - $50.
nonparticipating manufactures and their brands, and
Transportation Company – Operate, or supply to
provides a link to a directory of participating manufactures
common carriers, cars, boats, or other vehicles for the
and their brands this is published by National Association
transportation or accommodation of passengers, and
of Attorneys General. The directories can be found on
engage in the sale of tobacco products at retail. FEE - $5.
Treasury’s Web site at
If a manufacturer does not appear on either of these
Branch Location – Branch licenses are required for each
directories, it may not sell its cigarettes or roll-your-own
location at which tobacco products are received or stored.
tobacco for consumption in this state. If a manufacturer’s
brand does not appear on either of these directories, the
If you have questions, call the Customer Contact Division-
brand may not be sold for consumption in this state.
Tobacco Tax Unit at (517) 636-4630. Deaf, hearing or
speech-impaired persons may call (517) 636-4999 (TTY).
Non- Participating Manufacturer – A manufacturer that
is not a participant in the master settlement agreement and
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