Form Wt-100 - Michigan Wholesalers Other Tobacco Product (Otp) Tax Return (Page 2 of 2) in pdf

4244, Page 2

Instructions for completing Form 4244,

Michigan Wholesalers Other Tobacco Products (OTP) Tax Return

Late filed Returns: Returns which are not timely filed are

Who Must File This Return

subject to the following statutory charges:

This return and its accompanying schedules must be filed each

month by all Michigan Licensed Wholesalers of Other Tobacco

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;

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

tax due. In this instance simply check the “no tax due” box in

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

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

the upper right-hand corner, sign the return and send it to the

an additional 5% penalty for each additional month or fraction

department.

of month late. Maximum penalty 25%.

How to Complete This Return

You should first complete the supporting schedules since the

Assembling Your Return for Mailing

Assemble the supporting schedules that you attach to your

figures you must enter on the return come from the supporting

return (WT-100) in ascending numerical order (i.e. T-101, T-

schedules.

102, etc.).

Line Instructions

Record Keeping

Line 1. Enter the beginning inventory.

You must keep a complete copy of your return and all records

Line 2. Enter the wholesale price of the otp purchased from

pertaining to your business for at least four years. The records

T-101a line 20 total.

must be kept in a place and manner easily accessible for review

Line 3. Enter the total from schedule T-101b, and T-101c.

Line 4. Total lines 1, 2 and 3.

by department representatives.

Line 5. Enter the totals from schedule T-102a.

Line 6. Enter the total from schedule T-103.

Assistance

Line 7. Enter the total from schedule T-108c.

You may contact the Tobacco Taxes Unit by phone at (517)

Line 8. Enter the total from T-108d

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

Line 9. Enter the total from schedule T-115a.

treas_tobaccotaxes@michigan.gov. The mailing address

Line 10. Add lines 5, 6, 7, 8, and 9. Enter the total.

is Tobacco Taxes Unit, P.O. Box 30748, Lansing, MI 48909.

Line 11. Enter the totals from scheduleT-108b & T-115b.

Information and forms are available online at

Line 12. Subtract lines 10 & 11 from line 4.

gov/tobaccotaxes.

Line 13. Enter the total from line 11.

Line 14. Enter the total from schedule T-102b.

License Cancellation

Line 15. Enter the total wholesale price of Premium Cigars sold.

If you discontinued or sold your business during the month

Line 16.Subtract line 14 and 15 from line 13.

and would like your license cancelled, check the box indicating

Line 17. Multiply line 16 x $0.32.

that your cigarette license should be discontinued and note

Line 18. Enter total stick count of Premium Cigars sold.

the effective date of the discontinuance. License and other

Line 19. Enter total stick count of Premium Cigars tax paid

tobacco product stamps are not transferable and must be

credits from T-102b.

returned to the department for cancellation. You must file a return

Line 20. Subtract line 19 from line 18 x $0.50.

for the month during which you go out of business. Attach

Line 21. Enter totals from line 17 and line 20.

your license to a letter giving the last date of business and

Line 22. Multiply line 21 by $.01.

if you sold your business, please provide the name and address

Line 23. Subtract line 22 from line 21.

of the purchaser.

Line 24. Enter the amount to be refunded if line 23 is less than

zero.

Name/Address/Ownership Changes

Line 25. Enter penalty if postmark is after the 20th of the month

Immediately notify the department in writing when your business

following the reporting period. Calculate penalty at www.

undergoes any change to its name, address or ownership.

michigan.gov/tobaccotaxes.

In some instances a new license may need to be issued.

Line 26. Enter interest if postmark is after the 20th of the month

following the reporting period. Calculate interest at www.

Mailing Address

michigan.gov/tobacotaxes.

Line 27. Enter total from line 23, 25 and 26.

Mail Completed return and schedules with the appropriate

payment to:

Due Date

Michigan Department of Treasury

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

P.O. Box 77628

timely filed, a return must be postmarked on or before the 20th

Detroit, MI 48277

of the month following the reporting period.

Form Wt-100 - Michigan Wholesalers Other Tobacco Product (Otp) Tax Return Page 2

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