Form 4252 - C-108 Schedule Of Cigarette Sales (Disbursements) (Page 2 of 2) in pdf

Form 4252, Page 2

Instructions for Completing Form 4252,

C-108: Schedule of Cigarettes Sales (Disbursements)

This schedule along with the return must be filed each

(Choose one).

Due Date

month by all Michigan Licensed Wholesalers, Secondary

Column 5. Enter the date the tobacco products were

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

Wholesalers and Unclassified Acquirers of Cigarettes. A

shipped to a Michigan customer.

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

return must be filed even if you do not have any tax due.

Column 6. Enter the date on the invoice.

the 20th of the month following the reporting period.

To report other tobacco products use schedule T-108 A-

Column 7. Enter the invoice number

Late filed Returns

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

Returns which are not timely filed are subject to the fol-

one location that submits its tax information under the

How to Complete This Schedule

lowing statutory charges:

same account number. The branch code is the State of

Check the appropriate box to indicate the schedule type.

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

Michigan License number assigned to the branch.

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

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

Column 9. Enter the federal employer identification num-

for each transaction or invoice. In some instances an

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

ber of the company that you sold the tobacco to.

invoice may be recorded more than once if there is more

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

Column 10. Enter the name of the person/business whom

than one manufacturer’s product on the invoice. Invoices

with an additional 5% penalty for each additional month

the product was sold to.

that contain NPM’s product must be recorded by each

or fraction of month late. Maximum penalty 25%.

Column 11. Enter the two-digit code indicating the type

brand purchased from the NPM. Invoices that have more

of business you sold to. Visit

Assembling Your Return for Mailing

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

tobaccotaxes to obtain the codes.

Assemble the supporting schedules that you attach to

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

Column 12. Enter the city that the company purchasing

your return (WC-100, AC-100, or SC-100) in ascending

ent size pack.

the tobacco products is located in.

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

Schedule Descriptions:

Column 13. Enter the state that the company that is

Record Keeping

purchasing the tobacco products is located in.

Schedule C-108a: This schedule is to be used to record

Column 14. Indicate the number of cigarettes in the pack

You must keep a complete copy of your return and all

all unstamped/untaxed cigarettes transferred to instate

for each brand received for both participating manufac-

records pertaining to your business for at least four years.

Michigan Wholesalers from out-of-state Unclassified

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

The records must be kept in a place and manner easily

Acquirers.

cigarettes on the invoice, the invoice needs to be entered

accessible for review by department representatives.

Schedule C-108b: This schedule is to be used to record

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

all stamped tax paid cigarette sales to your Michigan

Assistance

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

Customers that were disbursed from your tax-unpaid

You may contact the Tobacco Taxes Unit by phone at

20, 25 and 10).

inventory.

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

Complete columns 15 through 18 only if the cigarettes

Schedule C-108c: This schedule is to be used to record

treas_tobaccotaxes@michigan.gov. Mailing address:

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

all stamped tax paid cigarette sales to your Michigan

Michigan Department of Treasury, P.O. Box 30474,

ticipating manufacturer.

Customers that were disbursed from your tax-paid

Lansing, MI 48909-7974. Information and forms are avail-

Column 15. Enter the Federal Employer Identification

inventory.

able at tobaccotaxes.

Number, TR or ME Number of the NPM.

Schedule C-108d: This schedule is to be used to record

License Cancellation

Column 16. Enter the Name of the NPM.

all tax unpaid sales to Federal Agencies located in

Column 17. Enter the Non-participating manufacturer’s

Michigan.

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

three-digit brand code that can be obtained from Treasury’s

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

Name/Address/Ownership Changes

Web site tobaccotaxes.

tobacco tax license.

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

Column 18. List each brand of the NPM’s cigarettes that

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

were sold on a separate line for each invoice number. Some

Mailing Address

ber) that appears on your tobacco tax license.

invoices may be recorded more than once.

Line 3. Enter the license number from your state of Michi-

Mail completed return and schedules with the appropriate

Column 19. Enter the total number of cigarettes sold for

gan Tobacco Products License.

payment to:

Michigan Department of Treasury

each manufacturer’s brand or pack size.

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

P.O. Box 77628

Column 20. Total the column and carry over to WC-100,

(i.e. 01/2005).

Detroit, MI 48277

AC-100 or SC-100.

Schedule Type: Select the appropriate schedule type.

Form 4252 - C-108 Schedule Of Cigarette Sales (Disbursements) Page 2

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