Form 4182 - Michigan Tobacco Products Inventory Tax Return Page 2
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2Form 4182, Page 2
Instructions for Form 4182, Michigan
Tobacco Products Inventory Tax Return
Recent legislation amends Public Act 327 of 1993, as
Attention Vending Machine Operators
amended (Tobacco Products Tax Act), requiring every
Each vending machine operator should take a physical
licensed
wholesaler,
unclassified
acquirer,
secondary
inventory of as many machines as possible with available
wholesaler, cigarette vending machine operator and retailer
personnel. If it is impossible to take a physical inventory
to submit an inventory of all cigarettes on hand as of the
of each vending machine, the vending machine operator
close of business on June 30, 2004. An inventory must also
may pay a tobacco products floor tax based on one-half of
be submitted on all Other Tobacco Products (OTP) on hand
the normal fill capacity for those machines that cannot be
as of the close of business on June 30, 2004. The tax due on
physically inventoried on June 30, 2004.
your June 30 cigarette inventory is $.0375 per cigarette, or
$0.75 on a 20-cigarette pack, and $0.9375 on a 25-cigarette
Normal fill capacity means the inventory as indicated on
pack. The tax due on your June 30 OTP is 12% on the
the individual inventory record maintained for each
wholesale price of the OTP. This form must be filed with the
vending machine on location. For example, if the normal
Michigan Department of Treasury and the tax paid by
fill capacity of a machine is 200 cigars and the wholesale
August 1, 2004.
price of each cigar is $2.50, Treasury will permit the
vending machine operator to report a tax based on one-half
The amount of tax due on your June 30, 2004, inventory is
of 200, or 100 cigars, at 12% of their wholesale price of
equal to the increase in the cigarette tax rate as follows: from
$250 (100 cigars x $2.50) for a tobacco products floor tax
62.5 mills to 100 mills per cigarette, or from $1.25 to $2.00
due of $30 (12% x $250) for that machine.
on a 20-cigarette pack and from $1.56 to $2.50 on a 25-
cigarette pack. All cigarettes sold as of July 1, 2004, are
NOTE: The alternative method outlined above applies
subject to the new tax rate.
only to vending machines on location. A physical
inventory must be taken of all tobacco products stored
The amount of tax due on your June 30, 2004 inventory is
elsewhere.
equal to the increase in the OTP tax rate from 20% to 32%
of the wholesale price. All OTP sold as of July 1, 2004, are
Failure to timely file Form 4182, Michigan Tobacco
subject to the new tax.
Products Inventory Tax Return, and/or remit the tax due
may result in assessment of tax, penalty and interest in
Line 8: Special Instructions for Retailers, Secondary
accordance with the Revenue Act, Public Act 122 of 1941.
Wholesalers
and
Vending
Machine
Operators:
The
wholesale price of OTP is the established price for which a
This form is subject to an audit. If you are audited, you
manufacturer sells tobacco products to a distributor before
will be required to substantiate your inventory records.
the allowance of any discount, trade allowance, rebate or
other reduction. In the absence of the established price, the
For more information, visit Treasury’s Web site at
wholesale price is the manufacturer’s invoice price.
You may also call the
Generally, if the manufacturer’s established price or the
Tobacco Products Inventory Tax Review Unit in the
manufacturer’s invoice price are not known, the tax would
Discovery
and
Tax
Enforcement
Division
at
be computed on the price at which the tobacco products
(517) 636-4120. Persons who are deaf, hard of hearing or
were purchased, without allowance of any discount, trade
have a speech impairment may call (517) 636-4999
allowance, rebate or other reduction. However, for purposes
(TTY).
of this one-time floor tax only, if you do not know or cannot
identify the wholesale price of the OTP, you may use 50%
of the OTP retail price (excluding sales tax) as the wholesale
price.
CIGARETTE VIOLATIONS
If you suspect that someone has acquired cigarettes
in violation of the statute, call 1-800-292-2824.
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