Form 4256 - T-108: Schedule Of Other Tobacco Products Sales (Disbursements) Page 2
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2Form 4256, page 2
Instructions for Completing Form 4256,
T-108: Schedule of Other Tobacco Product Sales (Disbursements)
This schedule along with the return must be filed each month by
Column 7. Enter the invoice number. Unclassified acquirers
Line 20. Total the wholesale price column and carry over to
all Michigan Licensed Wholesalers, Secondary Wholesalers, and
located in Michigan if you did not sell the product to another
WT-100, AT-100 and ST-100.
Unclassified Acquirers of Other Tobacco Products. A return
business enter the invoice number on the the purchase invoice.
Line 21. Total the ounces column.
must be filed even if you do not have any tax due.
Column 8. Enter the branch code if you have more than one
Due Date
location that submits its tax information under the same FEIN.
How to Complete This Schedule
Your return is due 20 days after the close of the month. To be
The branch code is the State of Michigan License number assigned
Check the appropriate box to indicate the schedule type. Only
timely filed, a return must be postmarked on or before the 20th
to the branch. Unclassified acquirers located in Michigan if you
mark one schedule type per form. Use a single line for each
of the month following the reporting period.
did not sell the product to another business enter your branch
transaction or invoice. In some instances an invoice may be
code, if applicable
Late filed Returns
recorded more than once if there is more than one manufacturer’s
Column 9. Enter the federal employer identification number of
Returns which are not timely filed are subject to the following
product on the invoice. Invoices that contain NPM’s product
the company that you sold the tobacco to. Unclassified acquirers
statutory charges:
must be recorded by each brand purchased from the NPM.
located in Michigan if you did not sell the product to another
1. No tax due return $10.00 a day up to $400.00.
Invoices that have more than one NPM Brand of Roll-Your-
business enter your federal identification number.
2. Interest on tax due accrues at 1% above current prime rate;
Own must have a separate line entry to report each different
Column 10. Enter the name of the person/business whom the
adjusted on 1/1 and 7/1 each year.
brand name.
product was sold to. Unclassified acquirers located in Michigan: if
3. Penalty is 5% of tax due if not more than 2 months late with
Schedule Descriptions
you did not sell the product to another business enter your name.
an additional 5% penalty for each additional month or fraction
Column 11. Enter the two-digit code indicating the type of
Schedule T-108a: This schedule is to be used to record all
of month late. Maximum penalty 25%.
business you sold to. Visit to
untaxed OTP transferred to in-state Michigan Wholesalers from
Assembling Your Return for Mailing
obtain the codes. Unclassified acquirers located in Michigan: if
out-of-state Unclassified Acquirers.
you did not sell the product to another business enter your
Assemble the supporting schedules that you attach to your
Schedule T-108b: This schedule is to be used to record all tax
business type.
return (WT-100, AT-100, or ST-100) in ascending numerical order
paid OTP sales to your Michigan Customers that were disbursed
Column 12. Enter the city that the company that purchased
(i.e. T-101, T-102, etc.).
from your tax-unpaid inventory. Unclassified acquirers located
the tobacco products is located in. Unclassified acquirers located
in Michigan if you did not sell the product to another business
Record Keeping
in Michigan: if you did not sell the product to another business,
enter your name as the Michigan Customer.
You must keep a complete copy of your return and all records
enter the city you are located in.
Schedule T-108c: This schedule is to be used to record all tax
pertaining to your business for at least four years. The records
Column 13. Enter the state that the company that purchased
paid OTP sales to your Michigan Customers that were disbursed
must be kept in a place and manner easily accessible for review
the tobacco products is located in. Unclassified acquirers located
from your tax-paid inventory.
by department representatives.
in Michigan: if you did not sell the product to another business,
Schedule T-108d: This schedule is to be used to record all tax
enter the state you are located in.
Assistance
unpaid sales to Federal Agencies located in Michigan.
Column 14. Enter the wholesale price which is defined as the
Line 1. Enter your business name as it appears on the tobacco
You may contact the Tobacco Taxes Unit by phone at (517)
actual price paid for the tobacco product including any tax,
tax license.
636-4630, by Fax at (517) 636-4631, or by e-mail at
excluding any discounts.
Line 2. Enter the account number (FEIN, TR or ME Number)
treas_tobaccotaxes@michigan.gov. Mailing address: Michigan
Complete columns 15 through 19 only if the roll-your-own
that appears on your tobacco tax license.
Department of Treasury, Special Taxes Division, Tobacco
that you are reporting is manufactured by a non-
Line 3. Enter the license number from your state of Michigan
Taxes, P.O. Box 30474, Lansing, MI 48909-7974. Information
participating manufacturer.
Tobacco Products License.
and forms are available at .
Column 15. Enter the Federal Employer Identification Number,
Line 4. Enter the tax period for which you are reporting. (i.e.
License Cancellation
TR ME Number of the NPM.
01/2005).
Column 16. Enter the Name of the NPM.
See instructions on WT-100, AT-100, or ST-100.
Schedule Type: Select the appropriate schedule type. (Choose
Column 17. Enter the Non-participating manufacturer’s three-
one).
Name/Address/Ownership Changes
digit brand code for Roll-Your-Own that can be obtained from
Column 5. Enter the date the tobacco products were shipped
See instructions on WT-100, AT-100, or ST-100.
our Web site .
to a Michigan customer. Unclassified acquirers located in
Column 18. List each brand of the NPM’s Roll-Your-Own that
Mailing Address
Michigan if you did not sell the product to another business
was sold on a separate line for each invoice number. Some invoices
enter the date you received the product.
Mail completed return and schedules with the appropriate
may be recorded more than once.
Column 6. Enter the date on the invoice. Unclassified acquirers
payment to:
Michigan Department of Treasury
Column 19. Enter the total weight of Roll-Your-Own sold for
located in Michigan if you did not sell the product to another
P.O. Box 77628
each manufacturer’s brand.
business enter the date on the the purchase invoice.
Detroit, MI 48277
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