Form 2382 - Michigan Multiple Tobacco Products Tax Schedul Page 2
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2Form 2382 Instructions
Michigan Multiple Tobacco Products Tax Schedule
Report each invoice on a separate line on the Michigan Multiple Tobacco Products Tax Sched-
ules. Enter the total number of cigarettes from each invoice in column d and/or the wholesale price
of other tobacco products from each invoice in column e. If additional pages are needed, carry
forward totals to the next page.
Deductions reported on the Michigan Tobacco Products Tax Return (Form 322) will be
disallowed if the supporting schedules are not filed with the return.
Schedule A - Report of All Tobacco Products Acquired
returns to a distributor into another state. Complete a
by Wholesalers or Imported by Unclassified Acquirers.
separate Schedule C(T) for each state. Complete
Every wholesaler and unclassified acquirer must report
columns a - e. Enter the total of column d to line 5,
all cigarettes and other tobacco products purchased to
column I of Form 322. Enter the total of column e to line
include products identified as "roll-your-own" purchased
5, column II of Form 322.
or otherwise acquired tax-free on Schedule K (Form
Schedule D - Tax-Paid Sales to Other Licensees.
3669). Wholesalers enter the supplier's name and
Report tax-paid sales to other wholesalers on Schedule
address in column c; Unclassified Acquirers enter
D. Out-of-state unclassified acquirers report all sales to
suppliers name and address, if they are a retailer
Michigan customers. Enter the name and address of the
purchasing from an unlicensed out-of-state source, a
wholesaler or Michigan customer sold to in column c.
prison store, or a direct buying vending machine operator.
Forward final total of column d to line 24, column I, Form
Unclassified Acquirers located outside of Michigan
322 and final total of column e to line 24, column II of
who ship to Michigan customers, licensed or
Form 322.
unlicensed, must enter their customers' names
Schedule E - Physical Inventory of Tobacco Products
and addresses in column c. Schedule A will include
in Michigan (Form 47) is a separate schedule and is not
untaxed cigarettes sold to Michigan licensed wholesalers.
included on Form 2382. See Schedule E for instructions.
Forward final total of column d to line 2, column I, Form
Schedule F - Imports Into Michigan by a Licensed
322 and final total of column e to line 2, column II of Form
Wholesaler. Do not include purchases from a licensed
322.
manufacturer of tobacco products on Schedule F. Enter
Note: Wholesalers also include totals from Schedule F
the supplier's name in column c. Forward final total of
on line 2 of Form 322 (if applicable).
column d to line 2, column I, Form 322 and final total of
Schedule B - Sales to U.S. Agencies. Each Schedule
column e to line 2, column II of Form 322.
B sale must be made to an authorized official of the U.S.
Schedule G - Tax-Paid Purchases From Other
government. Sales to the State of Michigan or its agencies
Wholesalers. All tobacco products purchased from
are taxable. Enter the name of the branch of the U.S.
other wholesalers must be made on a tax-paid basis
government the sale was made to in column c. Forward
and reported on Schedule G.
final total of column d to line 6, column I, Form 322 and
Enter the name and address of the wholesaler tobacco
final total of column e to line 6, column II of Form 322.
products were purchased from in column c. Forward
Schedule C(R) - Transfers From Michigan Into Other
final total of column d to line 23, column I, Form 322 and
States that are unsalable returns to the manufacturer or
final total of column e to line 23, column II of Form 322.
distributor. Must complete Form 3383, Request for
Schedule H - Untaxed Cigarettes or Other Tobacco
Stamp Inspection and have Treasury Approval
Products Sold to Michigan Wholesalers. To be
before returning product to manufacturer or
completed only by Unclassified Acquirer - Importers.
distributor. Credit memos must be included with
Column C must indicate the Michigan licensed
Schedule C(R) in order to take deduction. Complete a
wholesalers to whom unstamped, untaxed cigarettes or
separate Schedule C(R) for each state. Complete
other tobacco products have been sold. Carry the total
columns a - e. Enter the total of column d to line 4,
forward to line 8, Column I or II of Form 322. (These
column I of Form 322. Enter the total of column e to line
cigarettes and other tobacco products will also be
4, column II of Form 322.
included in Schedule A). File Schedule H in duplicate.
Schedule C(T) - Transfers From Michigan Into Other
States that are sold, transferred, shipped or salable
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