Form 4258 - T-102 - Schedule Of Other Tobacco Products Credits (Adjustments) (Page 2 of 2) in pdf

Instructions for Completing Form 4258,

T-102: Schedule of Other Tobacco Products Credit (Adjustments)

This schedule along with the return must be filed each month

Column 7. Enter the reason for the claim/credit. Enter

Due Date

by all Michigan Licensed Wholesalers and Unclassified

the two alpha character code indicating the reason for the

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

claim. Visit for a list

Acquirers of Other Tobacco Products. A return must be

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

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

of the codes.

the 20th of the month following the reporting period.

simply check the “No Tax Due” box on the WT-100 or AT-

Column 8. Enter the invoice number of the original

Late filed Returns:

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

tobacco purchase.

Returns which are not timely filed are subject to the

Column 9. Enter the tax period when the original tobacco

How to Complete This Schedule

following statutory charges:

purchase was reported (i.e., 12/2004).

Check the appropriate box to indicate the schedule type.

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

Column 10. Enter the branch code if you have more

Mark one schedule type per form. Use a single line for

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

than one location that submits its tax information under

each transaction or invoice. In some instances an invoice

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

the same account number. The branch code is the State of

may be recorded more than once if there is more than

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

Michigan License Number assigned to the branch.

one manufacturer’s product on the invoice. Invoices that

with an additional 5% penalty for each additional month

Column 11. Enter the FEIN of the company the tobacco

contain NPM’s product must be recorded by each brand

or fraction of month late. Maximum penalty 25%.

product was returned to, short shipped from or is the cause

purchased from the NPM. Invoices that have more than

Assembling Your return for mailing.

of the bad debt deduction.

one NPM Brand of Roll-Your-Own must have a separate

Assemble the supporting schedules that you attach to your

Column 12. Enter the name of the company that the

line entry to report each different brand name. Note:

return (WT-100 or AT-100) in ascending numerical order

tobacco product was returned to, short shipped from or is

Upon request, you will be required to submit actual credit

(i.e. T-101, T-102, etc.).

the cause of the bad debt deduction.

memo(s) and/or affidavit(s) to the department.

Column 13. Enter the two alpha-character code

Record Keeping

Schedule Descriptions:

indicating the type of business the tobacco was returned to/

You must keep a complete copy of your return and all

Schedule T-102a: This schedule is to be used to record

not received from. Visit

records pertaining to your business for at least four years.

all untaxed Other Tobacco Products returned to the

to view the codes.

The records must be kept in a place and manner easily

manufacturers/distributors.

Column 14. Enter the wholesale price which is defined

accessible for review by department representatives.

Schedule T-102b: This schedule is to be used to record

as the actual price paid for the tobacco product including

Assistance

all tax-paid Other Tobacco Products returned to the

any tax, excluding any discounts.

manufacturer/distributors or tax-paid Other Tobacco

You may contact the Tobacco Taxes Unit by phone at

Complete columns 15 through 19 only if the roll-your-

Products that are returned by customers and placed in

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

own that you are reporting is manufactured by a non-

tax-unpaid inventory.

at treas_tobaccotaxes@michigan.gov. The mailing

participating manufacturer.

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

address is Michigan Department of Treasury, Special

Column 15. Enter the Federal Employer Identification

tobacco tax license.

Taxes Division, Tobacco Taxes, P.O. Box 30474, Lansing,

Number, TR or ME Number of the NPM.

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

MI 48909-7974. Information and forms are available at

Column 16. Enter the Name of the NPM.

Number) that appears on your tobacco tax license.

Column 17. Enter the Non-participating manufacturer’s

Line 3. Enter the license number from your state of

License Cancellation

three-digit brand code that can be obtained from our Web

Michigan Tobacco Products License.

site .

See instructions on WT-100 or AT-100.

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

Column 18. List each brand of the NPM’s Roll-Your-Own

Name/Address/Ownership Changes

(i.e. 01/2005).

that was sold on a separate line for each invoice number.

See instructions on WT-100 or AT-100.

Schedule Type: Select the appropriate schedule type.

Some invoices may be recorded more than once.

(Choose one).

Mailing Address

Column 19. Enter the total weight of Roll-Your-Own

Column 5. Enter the date the tobacco products were

Mail completed return and schedules with the appropriate

returned for each manufacturer’s brand.

returned to the manufacturer, short shipment received,

payment to:

Michigan Department of Treasury

Line 20. Total the wholesale price column and carry over

goods damaged, or bad debt determined.

P.O. Box 77628

to WT-100 and AT-100.

Column 6. Enter the number on the claim/credit

Detroit, MI 48277

Line 21. Total the ounces column.

affidavit.

Form 4258 - T-102 - Schedule Of Other Tobacco Products Credits (Adjustments) Page 2

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