Form 4252 - C-108: Schedule Of Cigarette Sales

Form 4252, Page 2

Instructions for Completing Form 4252,

C-108: Schedule of Cigarettes Sales (Disbursements)

This schedule along with the return must be filed each

Schedule Type: Select the appropriate schedule type.

Due Date

month by all Michigan Licensed Wholesalers and Un-

(Choose one).

Your return is due 20 days after the close of the month. To

classified Acquirers of Cigarettes. A return must be filed

Column 5. Enter the date the tobacco products were

be timely filed, a return must be postmarked on or before

even if you do not have any tax due. In this instance

shipped to a Michigan customer.

the 20th of the month following the reporting period.

simply check the “no tax due” box on the WC-100 or AC-

Column 6. Enter the date on the invoice.

Late filed Returns

100, sign the return and send it to the department. To

Column 7. Enter the invoice number

Returns which are not timely filed are subject to the fol-

report other tobacco products use schedule T-108 A-D.

Column 8. Enter the branch code if you have more than

lowing statutory charges:

one location that submits its tax information under the

How to Complete This Schedule

1. No tax due return $10.00 a day up to $400.00.

same account number. The branch code is the State of

Check the appropriate box to indicate the schedule type.

2. Interest on tax due accrues at 1% above current prime

Michigan License number assigned to the branch.

Only mark one schedule type per form. Use a single line

rate; adjusted on 1/1 and 7/1 each year.

Column 9. Enter the federal employer identification num-

for each transaction or invoice. In some instances an

3. Penalty is 5% of tax due if not more than 2 months late

ber of the company that you sold the tobacco to.

invoice may be recorded more than once if there is more

with an additional 5% penalty for each additional month

Column 10. Enter the name of the person/business whom

than one manufacturer’s product on the invoice. Invoices

or fraction of month late. Maximum penalty 25%.

the product was sold to.

that contain NPM’s product must be recorded by each

Column 11. Enter the two-digit code indicating the type

Assembling Your Return for Mailing

brand purchased from the NPM. Invoices that have more

of business you sold to. Visit

Assemble the supporting schedules that you attach to

than one type of pack size (number of cigarettes in the

tobaccotaxes to obtain the codes.

your return (WC-100 or AC-100) in ascending numerical

pack) must have a separate line entry to report each differ-

Column 12. Enter the city that the company purchasing

order (i.e. C-101, C-102, etc.).

ent size pack.

the tobacco products is located in.

Record Keeping

Schedule Descriptions:

Column 13. Enter the state that the company that is

purchasing the tobacco products is located in.

You must keep a complete copy of your return and all

Schedule C-108a: This schedule is to be used to record

Column 14. Indicate the number of cigarettes in the pack

records pertaining to your business for at least four years.

all unstamped/untaxed cigarettes transferred to instate

for each brand received for both participating manufac-

The records must be kept in a place and manner easily

Michigan Wholesalers from out-of-state Unclassified

turers and NPM’s. If the size of the pack is the same for all

accessible for review by department representatives.

Acquirers.

cigarettes on the invoice, the invoice needs to be entered

Schedule C-108b: This schedule is to be used to record

Assistance

only once, if there are multi-sized packs on the invoice the

all stamped tax paid cigarette sales to your Michigan

You may contact the Tobacco Taxes Unit by phone at

invoice must be recorded as many times as needed. (i.e.

Customers that were disbursed from your tax-unpaid

(517) 636-4630, by Fax at (517) 636-4631, by e-mail at

20, 25 and 10).

inventory.

treas_tobaccotaxes@michigan.gov. Mailing address:

Complete columns 15 through 18 only if the cigarettes

Schedule C-108c: This schedule is to be used to record

Tobacco Taxes Unit, P.O. Box 30748, Lansing, MI 48909.

that you are reporting are manufactured by a non-par-

all stamped tax paid cigarette sales to your Michigan

Information and forms are available at

ticipating manufacturer.

Customers that were disbursed from your tax-paid

tobaccotaxes.

Column 15. Enter the Federal Employer Identification

inventory.

License Cancellation

Number, TR or ME Number of the NPM.

Schedule C-108d: This schedule is to be used to record

Column 16. Enter the Name of the NPM.

all tax unpaid sales to Federal Agencies located in

See WC-100 or AC-100 forms for instructions.

Column 17. Enter the Non-participating manufacturer’s

Michigan.

Name/Address/Ownership Changes

three-digit brand code that can be obtained from Treasury’s

Line 1. Enter your business name as it appears on the

See WC-100 or AC-100 forms for instructions.

website tobaccotaxes.

tobacco tax license.

Column 18. List each brand of the NPM’s cigarettes that

Mailing Address

Line 2. Enter the account number (FEIN, TR or ME Num-

were sold on a separate line for each invoice number. Some

ber) that appears on your tobacco tax license.

Mail completed return and schedules with the appropriate

invoices may be recorded more than once.

Line 3. Enter the license number from your state of Michi-

payment to:

Michigan Department of Treasury

Column 19. Enter the total number of cigarettes sold for

gan Tobacco Products License.

P.O. Box 77628

each manufacturer’s brand or pack size.

Line 4. Enter the tax period for which you are reporting.

Detroit, MI 48277

Column 20. Total the column and carry over to WC-100 or

(i.e. 01/2005).

AC-100.

Form 4252 - C-108: Schedule Of Cigarette Sales - 2004 Page 2

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