Form 336 - Tobacco Tax License Application - 2011 Page 3
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5Form 336, Page 3
PART 4: LICENSE TYPES AND FEES
Answer the following questions:
Yes
No
1. Do you plan to sell cigarettes or other tobacco products (OTP) to other businesses that will resell the
tobacco to others? ......................................................................................................................................
2. Do you plan to purchase cigarettes or OTP from companies or out-of-state distributors that are NOT
Michigan tobacco tax licensees? ................................................................................................................
3. Do you plan to purchase ONLY Michigan tobacco tax-paid cigarettes or OTP? ........................................
4. What license or licenses are you applying for? Check ALL that apply. Contact the Tobacco Tax Unit if you have questions.
License Type
Tobacco Type
Fee
Description of License Type
Cigarettes
A business that produces or manufactures cigarettes or
Manufacturer
$100
other tobacco products and sells the tobacco to a Michigan
licensed wholesaler or unclassified acquirer.
OTP
A Michigan business that purchases cigarettes or
Cigarettes
other tobacco products from a manufacturer and sells
75% or more of the tobacco to other businesses for
Wholesaler
$100
resale. Includes a chain of stores retailing tobacco to
consumers if 75% of the tobacco was purchased from a
OTP
manufacturer.
Cigarettes
$100
A business that imports or acquires untaxed cigarettes or
other tobacco products from a source other than a wholesaler
Unclassified Acquirer
or secondary wholesaler for its own consumption, for sale
to consumers or for sale to other businesses for resale.
OTP
$10
A business that purchases Michigan tax-paid cigarettes or
other tobacco products from a Michigan licensed wholesaler
Cigarettes
or unclassified acquirer and that sells the tobacco to others
Secondary Wholesaler
$25
in Michigan for resale. Note: A secondary wholesaler must
maintain an established place of business in Michigan
OTP
where the tobacco is received, stored and available for
sale.
A business that purchases cigarettes or other tobacco
products
from
a
Michigan
licensed
manufacturer,
Cigarettes
wholesaler or secondary wholesaler and sells the tobacco
Fee
Vending Machine Operator
to consumers through 1 or more vending machines. The fee
varies
for a vending machine operator license is calculated
OTP
as follows: $25 for the first vending machine plus $6.25
for each additional vending machine.
A business that imports or transports into this state, or
transports in this state, cigarettes or other tobacco products
obtained from a source located outside this state, or
Cigarettes
obtained from a person that is not a Michigan tobacco tax
licensee. An interstate commerce carrier licensed by the
Transporter
$50
interstate commerce commission to carry commodities in
interstate commerce is not required to obtain a Transporter
license. In addition, a Michigan tobacco tax licensee that
OTP
has a business located outside of Michigan does not have
to obtain a Transporter license if the business is a Michigan
tobacco tax licensee.
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