Application For A Tobacco Products Tax License - Michigan Department Of Treasury (Page 2 of 2) in pdf

336, page 2

17.

If you are applying for a license as a Wholesaler or Unclassified Acquirer,

estimate how much tobacco tax you will owe each month.

18.

Total License Fees Paid With This Application

FEES. See below for amount. Make check payable to “State of Michigan.”

Wholesalers & Unclassified Acquirers - Attach current financial statements.

VENDING MACHINE OPERATORS ONLY COMPLETE THIS SECTION

20. If used machines were purchased, list former owner’s

19. Were machines purchased new or used?

NEW

name and address.

USED

21. Are machines located at businesses under your ownership?

YES

22. No. of vending machines in use:

23. No. of vending machines in storage:

24. List the business name and address for each machine location. Attach an additional list if necessary.

SIGNATURE(S

)

- must be signed by all persons listed in item 9.

I/We authorize Treasury to discuss my/our application with my/our Accountant. ______________________________________________________

Name

Phone #

YES

NO If yes, please explain. __________________________

Have you ever been convicted of a crime other than a traffic violation?

I declare under the penalty of perjury that all information on this application and on any attachment is true.

Signature

Name and Title (Type or Print)

Date

Signature

Name and Title (Type or Print)

Date

Signature

Name and Title (Type or Print)

Date

Mail With Fee to: Customer Contact Division - Tobacco Tax Unit, Michigan Department of Treasury, P.O. Box 30748, Lansing, MI 48909

TOBACCO PRODUCTS TAX LICENSE TYPES/FEES

Wholesalers - Purchase all or part of their tobacco products from

Vending Machine Operators - Operate one or more vending machines

licensed manufacturers, sell 75% or more of those tobacco products to

for the sale of tobacco products, and purchase their tobacco products

others for resale, maintain an established place of business where

from licensed manufacturers, wholesalers, or secondary wholesalers.

substantially all of the business is the sale of tobacco products and

Vending machine operators who purchase directly from licensed

related merchandise at wholesale, and where at all times a substantial

manufacturers must also be licensed as unclassified acquirers. A list with

stock of tobacco products and related merchandise is available to

the location of each vending machine must be submitted with a license

retailers for resale. Wholesalers may also be chain stores retailing

application. FEE - $25.00. Each additional location where tobacco

tobacco products to the consumer if 75% of their stock of tobacco

products are received and stored (not each vending machine) $6.25.

products is purchased from licensed manufacturers. FEE - $100.00.

Each additional location - $25.00.

Transportation Companies - Operate, or supply to common carriers,

cars, boats, or other vehicles for the transportation or accommodation of

Secondary Wholesalers - Purchase tax paid tobacco products from

passengers, and engage in the sale of tobacco products at retail. FEE -

licensed wholesalers, other secondary wholesalers, or unclassified

$5.00.

acquirer - importers, sell tobacco products to others for resale, and

maintain an established place of business in this state where at all times

Transporters - Import or transport into this state, or transport in this state,

they carry a substantial inventory of tobacco products and related

tobacco products obtained from sources located outside this state, or

merchandise that is available to retailers for resale.

from persons not duly licensed under the Tobacco Products Tax Act.

FEE - $25.00. Each additional location - $6.25.

Transporters do not include interstate common carriers licensed by the

interstate commerce commission to carry commodities in interstate

Unclassified Acquirers - Import or acquire tobacco products from

commerce, or licensees maintaining a warehouse or place of business

sources other than licensed wholesalers or secondary wholesalers for

outside of this state if the warehouse or place of business is licensed

use, sale or distribution. Exceptions: Transportation companies or

under the Tobacco Products Tax Act. FEE - $50.00.

purchasers at retail from retailers licensed under the General Sales Tax

Act. There are a number of categories of unclassified acquirers:

Branch Locations - Branch licenses are required for each location at

which tobacco products are received or stored. The fee for each branch is

1. Manufacturers - FEE - $100.00. Each additional location

1/4 of the fee imposed for the main location. Locations where vending

$25.00.

machines are placed for use by the consumer are not considered branch

2. Retail importers of cigarettes - FEE - $100.00. Each additional

locations.

location $25.00.

3. Retail importers or mail order buyers of other tobacco products -

Wholesalers or unclassified acquirers of cigarettes must apply the

FEE - $10.00. New licensees complete form 323, Application

Michigan Tobacco Tax Stamp or have an approved stamping agent apply

for Non-Cigarette Tobacco Products Stamp. Importers of both

the stamp to the packs of cigarettes.

cigarettes and other tobacco products - FEE - $110.00

4. State of Michigan - NO FEE

If you have questions, please call the Customer Contact Division -

5. Vending machine operators buying from manufacturers - FEE

Tobacco Tax Unit at (517) 241-8180. Deaf, hearing or speech impaired

$100.00.

persons may call (517) 373-9419 (TTY).

Application For A Tobacco Products Tax License - Michigan Department Of Treasury Page 2

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