Form 4256 - T-108 Schedule Of Other Tobacco Products Sales (Disbursements) Page 2

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4256, Page 2
Instructions for Completing Form 4256,
T-108: Schedule of Other Tobacco Product Sales (Disbursements)
Column 7. Enter the invoice number. Unclassified acquirers
This schedule along with the return must be filed each month
Column 20. Enter total Premium Cigar Stick Count.
located in Michigan if you did not sell the product to another
by all Michigan Licensed Wholesalers, Secondary Wholesalers,
Line 21. Total the wholesale price column and carry over to
and Unclassified Acquirers of Other Tobacco Products. A return
business enter the invoice number on the the purchase invoice.
WT-100, AT-100 and ST-100.
must be filed even if you do not have any tax due.
Column 8. Enter the branch code if you have more than one
Line 22. Total the ounces column.
location that submits its tax information under the same FEIN.
How to Complete This Schedule
Line 23. Total Premium Cigar Stick Count.
The branch code is the State of Michigan License number
assigned to the branch. Unclassified acquirers located in
Check the appropriate box to indicate the schedule type. Only
Due Date
mark one schedule type per form. Use a single line for each
Michigan if you did not sell the product to another business enter
Your return is due 20 days after the close of the month. To be
transaction or invoice. In some instances an invoice may be
your branch code, if applicable
timely filed, a return must be postmarked on or before the 20th
recorded more than once if there is more than one manufacturer’s
Column 9. Enter the federal employer identification number of
of the month following the reporting period.
product on the invoice. Invoices that contain NPM’s product must
the company that you sold the tobacco to. Unclassified acquirers
be recorded by each brand purchased from the NPM. Invoices
Late filed Returns
located in Michigan if you did not sell the product to another
that have more than one NPM Brand of Roll-Your-Own must have
business enter your federal identification number.
Returns which are not timely filed are subject to the following
a separate line entry to report each different brand name.
statutory charges:
Column 10. Enter the name of the person/business whom the
Schedule Descriptions
product was sold to. Unclassified acquirers located in Michigan: if
1. No tax due return $10.00 a day up to $400.00.
2. Interest on tax due accrues at 1% above current prime rate;
Schedule T-108a: This schedule is to be used to record all
you did not sell the product to another business enter your name.
adjusted on 1/1 and 7/1 each year.
untaxed OTP transferred to in-state Michigan Wholesalers from
Column
11. Enter the two-digit code indicating the type of
out-of-state Unclassified Acquirers.
3. Penalty is 5% of tax due if not more than 2 months late with
business you sold to. Visit to
an additional 5% penalty for each additional month or fraction
obtain the codes. Unclassified acquirers located in Michigan:
Schedule T-108b: This schedule is to be used to record all tax
of month late. Maximum penalty 25%.
paid OTP sales to your Michigan Customers that were disbursed
if you did not sell the product to another business enter your
Assembling Your Return for Mailing
from your tax-unpaid inventory. Unclassified acquirers located in
business type.
Michigan if you did not sell the product to another business enter
Column 12. Enter the city that the company that purchased
Assemble the supporting schedules that you attach to your
your name as the Michigan Customer.
the tobacco products is located in. Unclassified acquirers located
return (WT-100, AT-100, or ST-100) in ascending numerical
Schedule T-108c: This schedule is to be used to record all tax
in Michigan: if you did not sell the product to another business,
order (i.e. T-101, T-102, etc.).
enter the city you are located in.
paid OTP sales to your Michigan Customers that were disbursed
Record Keeping
from your tax-paid inventory.
Column 13. Enter the state that the company that purchased
You must keep a complete copy of your return and all records
the tobacco products is located in. Unclassified acquirers located
Schedule T-108d: This schedule is to be used to record all tax
pertaining to your business for at least four years.
The
unpaid sales to Federal Agencies located in Michigan.
in Michigan: if you did not sell the product to another business,
records must be kept in a place and manner easily accessible
enter the state you are located in.
Line 1. Enter your business name as it appears on the tobacco
for review by department representatives.
Column 14. Enter the wholesale price which is defined as
tax license.
Assistance
the actual price paid for the tobacco product including any tax,
Line 2. Enter the account number (FEIN, TR or ME Number) that
excluding any discounts.
You may contact the Tobacco Taxes Unit by phone at
appears on your tobacco tax license.
(517) 636-4630, by Fax at (517) 636-4631, or by e-mail at
Complete columns 15 through 19 only if the roll-your-own
Line 3. Enter the license number from your state of Michigan
treas_tobaccotaxes@michigan.gov.
Mailing
address:
that you are reporting is manufactured by a non-participating
Tobacco Products License.
Michigan Department of Treasury, Special Taxes Division,
manufacturer.
Line 4. Enter the tax period for which you are reporting. (i.e.
Tobacco Taxes, P.O. Box 30474, Lansing, MI 48909-7974.
Column 15. Enter the Federal Employer Identification Number,
01/2005).
Information and forms are available at
TR ME Number of the NPM.
Schedule Type: Select the appropriate schedule type. (Choose
tobaccotaxes.
Column 16. Enter the Name of the NPM.
one).
License Cancellation
Column 17. Enter the Non-participating manufacturer’s three-
Column 5. Enter the date the tobacco products were shipped to
See instructions on WT-100, AT-100, or ST-100.
a Michigan customer. Unclassified acquirers located in Michigan
digit brand code for Roll-Your-Own that can be obtained from our
Name/Address/Ownership Changes
Web site .
if you did not sell the product to another business enter the date
See instructions on WT-100, AT-100, or ST-100.
you received the product.
Column 18. List each brand of the NPM’s Roll-Your-Own that
Mailing Address
was sold on a separate line for each invoice number. Some
Unclassified acquirers
.
Column 6. Enter the date on the invoice
invoices may be recorded more than once.
Mail completed return and schedules with the appropriate
located in Michigan if you did not sell the product to another
payment to:
Michigan Department of Treasury
Column 19. Enter the total weight of Roll-Your-Own sold for
business enter the date on the the purchase invoice.
P.O. Box 77628
each manufacturer’s brand.
Detroit, MI 48277

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