Form 4345 - C-108m Manufacturer Schedule Of Cigarette Sales (Disbursements) Page 2
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2Form 4345, Page 2
Instructions for Completing Form 4345,
C-108M: Manufacturer Schedule of Cigarette Sales (Disbursements)
Late filed Returns
This schedule must be filed each month by all
Column 12. Enter the city of the company
Michigan Licensed Manufacturers of cigarettes.
purchasing the tobacco products is located in.
Returns which are not timely filed are subject to the
This form must be filed even if you do not have any
Column 13. Enter the state of the company that
following statutory charges:
activity.
is purchasing the tobacco products is located in.
1. No tax due return $10.00 a day up to $400.00.
Column 14. Indicate the number of cigarettes in
How to Complete This Schedule
2. Interest on tax due accrues at 1% above current
the pack for each brand received for both
prime rate; adjusted on 1/1 and 7/1 each year.
Use a single line for each transaction or invoice.
participating manufacturers and NPM’s. If the size
Invoices that have more than one type of pack size
3. Penalty is 5% of tax due if not more than 2 months
of the pack is the same for all cigarettes on the
(number of cigarettes in the pack) must have a
late with an additional 5% penalty for each additional
invoice, the invoice needs to be entered only once,
separate line entry to report each different pack size.
month or fraction of month late. Maximum penalty
if there are multi-sized packs on the invoice the
Schedule Descriptions:
25%.
invoice must be recorded as many times as needed.
Line 1. Enter your business name as it appears on
Record Keeping
(i.e. 20, 25 and 10).
the tobacco tax license.
You must keep a complete copy of your return and
Complete columns 15 through 18 only if the
Line 2. Enter the account number (FEIN, TR or
all records pertaining to your business for at least
cigarettes that you are reporting are
ME Number) that appears on your Michigan
four years. The records must be kept in a place
manufactured
by
a
non-participating
manufacturer’s tobacco tax license.
and manner easily accessible for review by
manufacturer.
Line 3. Enter the license number from your state
department representatives.
Column 15.
Enter the Federal Employer
of Michigan Tobacco Products License.
Assistance
Identification Number, TR or ME Number of the
Line 4. Enter the tax period for which you are
NPM.
You may contact the Tobacco Taxes Unit by phone
reporting. (i.e. 01/2005).
Column 16. Enter the Name of the NPM.
at (517) 636-4630, by Fax at (517) 636-4631, or by
Column 5. Column 5 – Enter the date the tobacco
Column
17. Enter the Non-participating
e-mail at treas_tobaccotaxes@michigan.gov.
products were shipped to a Michigan licensed
manufacturer’s three-digit brand code that can be
Mailing address: Michigan Department of Treasury,
Wholesaler or Unclassified Acquirer.
obtained
from
Treasury’s
Web
site
Special Taxes Division, Tobacco Taxes, P.O. Box
Column 6. Enter the date on the invoice.
30474, Lansing, MI 48909-7974. Information and
Column 7. Enter the invoice number
Column 18. List each brand of the NPM’s
forms are available at
Column 8. Enter the branch code if you have
cigarettes that were sold on a separate line for each
tobaccotaxes.
more than one location that ships tobacco products
invoice number. Some invoices may be recorded
to Michigan Licensed Wholesalers and Unclassified
Mailing Address
more than once.
Acquirers. The branch code is the State of Michigan
Mail completed return and schedules with the
Column 19. Enter the total number of cigarettes
License number assigned to the branch location.
appropriate payment to:
sold for each manufacturer’s brand or pack size
Column
9.
Enter the federal employer
Michigan Department of Treasury
(NPM).
identification number of the company that you sold
P.O. Box 77628
Column 20. Total the column.
the tobacco to.
Detroit, MI 48277
Due Date
Column 10. Enter the name of the person/business
whom the product was sold to.
Your return is due 20 days after the close of the
Column 11. Enter the two-digit code indicating
month. To be timely filed, a return must be
the type of business you sold to. Visit
postmarked on or before the 20th of the month
tobaccotaxes to obtain the
following the reporting period.
codes.
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