Form 4247 - C-101 Schedule Of Cigarette Purchases (Receipts) (Page 2 of 2) in pdf

Form 4247, page 2

Instructions for Completing Form 4247,

C-101: Schedule of Cigarettes Purchases (Receipts)

This schedule along with the return must be filed each

Column 5. Enter the date the cigarettes were received by

Due Date

month by all Michigan Licensed Wholesalers, Secondary

your business.

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

Wholesalers and Unclassified Acquirers of Cigarettes.

Column 6. Enter the date on the invoice.

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

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

Column 7. Enter the invoice number

the 20th of the month following the reporting period.

To report other tobacco products purchases, use sched-

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

Late filed Returns

ule T-101 a-c.

one location that submits its tax information under the

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

same account number. The branch code is the State of

How to Complete This Schedule

lowing statutory charges:

Michigan License number assigned to the branch.

Check the appropriate box to indicate the schedule type.

1. No tax due return $10 a day up to $400.

Column 9. Enter the federal employer identification num-

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

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

ber of the company that you obtained the tobacco from.

for each transaction or invoice. In some instances an

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

Column 10. Enter the name of the company whom you

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

obtained the tobacco from.

than one manufacturer’s product on the invoice. Invoices

with an additional 5% penalty for each additional month

Column 11. Enter the 2 digit code indicating the type of

that contain NPM’s product must be recorded by each

or fraction of month late. Maximum penalty 25%.

business you obtained from.

brand purchased from the NPM. Invoices that have more

Visit

to obtain the codes.

Assembling Your Return for Mailing

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

Column 12. Enter the city that the company purchasing

Assemble the supporting schedules that you attach to

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

the tobacco products is located in.

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

ent pack size.

Column 13. Enter the state that the company that is

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

Schedule Descriptions:

purchasing the tobacco products is located in.

Record Keeping

Column 14. Indicate the number of cigarettes in the pack

Schedule C-101a: This schedule is to be used by whole-

for each brand received for both participating manufac-

You must keep a complete copy of your return and all

salers only to record all unstamped cigarette purchases

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

records pertaining to your business for at least four years.

that were acquired in Michigan.

cigarettes on the invoice, the invoice needs to be entered

The records must be kept in a place and manner easily

Schedule C-101b: This schedule is to be used by whole-

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

accessible for review by department representatives.

salers and secondary wholesalers only to record all tax

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

paid cigarette purchases from another licensee.

Assistance

20, 25 and 10).

Schedule C-101c: This schedule is to be used to record

You may contact the Tobacco Taxes Unit by phone at

Complete columns 15 through 18 only if the cigarettes

all tax paid cigarettes returned by Michigan Customers.

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

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

Schedule C-101d: This schedule is to be used by whole-

treas_tobaccotaxes@michigan.gov. The mailing address

ticipating manufacturer.

salers only to record all cigarettes that are stamped for

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

Column 15. Enter the Federal Employer Identification

another state that have been received by your business.

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

Number, TR or ME Number of the NPM.

Please indicate the state the cigarettes are stamped for.

able online at .

Column 16. Enter the Name of the NPM.

Complete a separate schedule for each state for which

License Cancellation

Column 17. Enter the Non-participating manufacturer’s

you received stamped cigarettes.

three-digit brand code that can be obtained from our

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

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

website .

tobacco tax license.

Name/Address/Ownership Changes

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

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

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

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

ber) that appears on your tobacco tax license.

invoices may be recorded more than once.

Mailing Address

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

Column 19. Enter the total number of cigarettes sold of

gan Tobacco Products License.

Mail completed return and schedules with the appropriate

that manufacturer’s brand or pack size.

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

payment to:

Michigan Department of Treasury

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

(i.e. 01/2005).

P.O. Box 77628

100 or SC-100.

Schedule Type: Select the appropriate schedule type.

Detroit, MI 48277-0628

(Choose one).

Form 4247 - C-101 Schedule Of Cigarette Purchases (Receipts) Page 2

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