Form 336 - Tobacco Tax License Application Page 4
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7Form 336 Page 4
PArT 4: LiCense TYPes AnD fees
Answer the following questions:
1. Do you plan to sell cigarettes or other tobacco products (OTP) to other businesses that will resell
the tobacco to others, including your own retail stores at another location? .............................................................
Yes
No
2. Do you plan to purchase cigarettes or OTP from companies or out-of-state distributors that are
NOT Michigan tobacco tax licensees? .......................................................................................................................
Yes
No
3. Do you plan to purchase Michigan tobacco tax-paid cigarettes and/or OTP? ...........................................................
Yes
No
4. What license or licenses are you applying for? Check ALL that apply. Contact the Tobacco Tax Unit if you have questions.
License Type
Tobacco Type
fee
Description of License Type
A business that produces or manufactures cigarettes or other tobacco
Manufacturer
Cigarette
$100
products and sells the tobacco to a Michigan licensed wholesaler or
unclassified acquirer.
RYO or OTP
A person who operates or who permits any other person to operate a
cigarette making machine in Michigan for the purpose of producing,
filling, rolling, dispensing, or otherwise generating cigarettes. A
person meeting this description shall constitute a non-participating
manufacturer.
A Michigan business that purchases cigarettes or other tobacco
Wholesaler
Cigarette
$100
products from a manufacturer and sells 75% or more of the tobacco
to other businesses for resale. Includes a chain of stores retailing
RYO or OTP
tobacco to consumers if 75% of the tobacco was purchased from
a manufacturer. A wholesaler may purchase TAX PAiD and TAX
unPAiD tobacco products.
Unclassified
Cigarette
$100
A business that imports or acquires TAX unPAiD cigarettes or other
Acquirer
tobacco products from a source other than a wholesaler or secondary
wholesaler for its own consumption, for sale to consumers or for sale
RYO or OTP
to other businesses for resale.
$10
A business that purchases Michigan tobacco TAX PAiD cigarettes
Secondary
Cigarette
$25
or other tobacco products from a Michigan licensed wholesaler or
Wholesaler
unclassified acquirer and that sells the tobacco to other businesses
RYO or OTP
for re-sale. noTe: A secondary wholesaler must maintain an
established place of business in michigan where the tobacco
is received, stored and is available for sale or for inspection
purposes during normal business hours.
A business that purchases TAX PAiD cigarettes or other tobacco
Vending
Cigarette
Fee
products from a Michigan licensed manufacturer, wholesaler or
Machine
Varies
secondary wholesaler and sells the tobacco to consumers through
RYO or OTP
Operator
1 or more vending machines. The fee for a vending machines
operator license is calculated as follows: $25 for the first vending
machine plus $6.25 for each additional vending machine.
A business that imports or transports into this state, or transports
Transporter
Cigarette
$50 per
in this state, cigarettes or other tobacco products obtained from a
day
source located outside this state, or obtained from a person that is
RYO or OTP
not a Michigan tobacco tax licensee. An interstate commerce carrier
licensed by the interstate commerce commission to carry commodities
in interstate commerce is not required to obtain a Transporter license.
In addition, a Michigan tobacco tax licensee that has a business
located outside of Michigan does not have to obtain a Transporter
license.
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