Form 3669 (Schedule K) - Cigarettes And "Roll-Your-Own" (Ryo) Tobacco Products Acquired From Non-Participating Manufacturers Including Importers On Record (Npm'S) Page 2
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1
2Instructions for Schedule K (Form 3669)
GENERAL INFORMATION
Line-by-Line Instructions
P.A. 244 of 1999 requires that manufacturer's of tobacco products who are not participating
Line 1: Enter your business name as it appears on your tobacco tax license.
in the Master Settlement Agreement, who sell cigarettes, including "Roll-Your-Own"
Line 2: Enter the address of where correspondence is to be mailed.
tobacco, within the state, either directly or through intermediaries, place funds into a
Line 3: Enter the name of the person to contact if there are questions regarding this form.
qualified escrow account.
Line 4: Enter the phone number of the contact person.
Line 5: Enter the Federal Identificaion, TR or ME number that appears on your tobacco tax
Sec. 1 (l) of Act 244 defines a tobacco product manufacturer as: "…an entity that after the
license.
date of enactment of this act directly (and not exclusively through an affiliate) meets 1 or
Line 6: Enter the return period that the schedule covers. A separate Schedule K must be
more of the following:
completed for each return period.
PART 1
(i) Manufactures cigarettes anywhere that such manufacturer intends to be sold in the United
States, including cigarettes intended to be sold in the United States through an importer
Cigarettes and RYO tobacco purchased/acquired must also be reported on Schedule A or F.
(except where such importer is an original participating manufacturer that will be responsible
File a separate schedule for each month.
for the payments under the master settlement agreement with respect to such cigarettes as a
result of the provisions of subsection II (mm) of the master settlement agreement and that
PART 2
pays the taxes specified in subsection II (z) of the master settlement agreement, and provided
Returns to the manufacturer and transfers to other states must also be reported on schedule C
that the manufacturer of such cigarettes does not market or advertise such cigarettes in the
(R) or C (T). File a separate schedule for each month.
United States).
(ii) Is the first purchaser anywhere for resale in the United States of cigarettes manufactured
Line 7/13: Invoice Date. This must be the invoice date indicating when the cigarettes or
anywhere that the manufacturer does not intend to be sold in the United States.
roll-your-own were sold for delivery into or transferred from Michigan. Complete a separate
(iii) Becomes a successor of an entity described in subparagraph (i) or (ii)."
line for each invoice.
Line 8/14: Invoice Number. This must be the invoice number indicating when the cigarettes
The definition of 'cigarette' includes "Roll-Your-Own" tobacco.
or roll-your-own were sold for delivery into or transferred from Michigan. Complete a
separate line for each invoice.
The amount to be deposited in escrow is based upon the specified rate per unit sold. 'Units
sold' is measured by excise tax collected by the state on tobacco products manufactured by
Line 9/15: Non-Participating Manufacturer Name and Address. Enter the name and
the Non-Participating Manufacturer (NPM).
address of the non-participating manufacturer (NPM) who manufactured the cigarettes or
roll-your-own or, is the importer of record from outside the United States. You may visit the
P.A. 327 of 1993, the Tobacco Products Tax Act, requires that tax be remitted monthly for
website to learn which manufacturers are participating in the Master
tobacco products sold by licensed Wholesalers and Unclassified Acquirers to customers
Settlement Agreement and should not be included on Schedule K, or you may contact the
within this state. Data relating to cigarettes and "Roll-Your-Own" tobacco manufactured by
Tobacco Taxes Unit at (517) 636-4630 to determine if a manufacturer is an NPM including
NPM's must be obtained from licensed Wholesalers and Unclassified Acquirers.
and importer of record. The NPM's full name must be entered - Do Not Abbreviate. The
distributor of the cigarettes or roll-your-own is XYZ Distribution Co., however the NPM that
Sec. 7 (2) of Act 327 requires that monthly tax returns be accompanied by any information
manufactured or imported the cigarettes or roll-your-own tobacco from outside of the United
the department requires.
States is Worlds Best Tobacco. You must enter the name Worlds Best Tobacco.
Line 10/16: Brand Name. Enter the full brand name (Do Not Abbreviate) of the cigarettes or
Licensed Wholesalers and Unclassified Acquirers are required to attach to each monthly tax
roll-your-own tobacco. Complete a separate line for each brand on an invoice. If, however,
return a completed Schedule K to report all cigarette and "Roll-Your-Own" tobacco acquired
the brand name comes in a variety of types, such as Kings, 100's, etc., it is not necessary to
from NPM's during the month. The returns, with Schedule K attached, are to be filed on or
separate them.
before the 20th day of the month following the close of the reporting period.
Line 11/17: Number of cigarettes. Entries on all forms must be individual cigarettes, not
Schedule K must be filed even if there were no cigarettes or "Roll-Your-Own"
cases, cartons, or packs (For example, report 120,000 cigarettes, not 10 cases, 600 cartons or
tobacco products acquired from NPM's during the reporting period. Indicate
6,000 packs.)
"-0-" or "None" on the schedule.
Line 12/18: Roll-your-own tobacco. Use the appropriate column to report one of the
following: pounds, ounces, or kilograms of RYO tobacco.
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