Form 4247 - C-101 - Schedule Of Cigarette Purchases

Form 4247, page 2

Instructions for Completing Form 4247,

C-101: Schedule of Cigarettes Purchases (Receipts)

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 cigarettes were received by

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

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

your business.

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 purchases, use schedule

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

lowing statutory charges:

T-101 a-c.

one location that submits its tax information under the

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

same account number. The branch code is the State of

How to Complete This Schedule

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

Michigan License number assigned to the branch.

Check the appropriate box to indicate the schedule type.

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

Column 9. Enter the federal employer identification num-

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

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

ber of the company that you obtained the tobacco from.

for each transaction or invoice. In some instances an

with an additional 5% penalty for each additional month

Column 10. Enter the name of the company whom you

invoice may be recorded more than once if there is more

or fraction of month late. Maximum penalty 25%.

obtained the tobacco from.

than one manufacturer’s product on the invoice. Invoices

Column 11. Enter the 2 digit code indicating the type of

Assembling Your Return for Mailing

that contain NPM’s product must be recorded by each

business you obtained from. Visit

Assemble the supporting schedules that you attach to

brand purchased from the NPM. Invoices that have more

tobaccotaxes

to obtain the codes.

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

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

Column 12. Enter the city that the company purchasing

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

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

the tobacco products is located in.

ent pack size.

Record Keeping

Column 13. Enter the state that the company that is

Schedule Descriptions:

purchasing the tobacco products is located in.

You must keep a complete copy of your return and all

Column 14. Indicate the number of cigarettes in the pack

records pertaining to your business for at least four years.

Schedule C-101a: This schedule is to be used by whole-

for each brand received for both participating manufac-

The records must be kept in a place and manner easily

salers only to record all unstamped cigarette purchases

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

accessible for review by department representatives.

that were acquired in Michigan.

cigarettes on the invoice, the invoice needs to be entered

Schedule C-101b: This schedule is to be used by whole-

Assistance

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

salers only to record all tax paid cigarette purchases from

You may contact the Tobacco Taxes Unit by phone at

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

another licensee.

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

20, 25 and 10).

Schedule C-101c: This schedule is to be used to record

treas_tobaccotaxes@michigan.gov. The mailing address

Complete columns 15 through 18 only if the cigarettes

all tax paid cigarettes returned by Michigan Customers.

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

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

Schedule C-101d: This schedule is to be used by whole-

Information and forms are available online at

ticipating manufacturer.

salers only to record all cigarettes that are stamped for

tobaccotaxes.

Column 15. Enter the Federal Employer Identification

another state that have been received by your business.

License Cancellation

Number, TR or ME Number of the NPM.

Please indicate the state the cigarettes are stamped for.

Column 16. Enter the Name of the NPM.

Complete a separate schedule for each state for which

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

Column 17. Enter the Non-participating manufacturer’s

you received stamped cigarettes.

Name/Address/Ownership Changes

three-digit brand code that can be obtained from our

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 of

gan Tobacco Products License.

P.O. Box 77628

that manufacturer’s brand or pack size.

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

Detroit, MI 48277

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

(i.e. 01/2005).

AC-100.

Form 4247 - C-101 - Schedule Of Cigarette Purchases - 2005 Page 2

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