Fillable Form 336 - Tobacco Tax License Application (Page 7 of 7) in pdf

Form 336 Page 7

instructions for the Tobacco Tax License Application (form 336)

If you only plan to operate as a retailer of cigarettes or other tobacco products, you do NOT need a Michigan Tobacco Tax

License. A retailer of tobacco products is a business that (1) purchases all of its cigarettes and other tobacco products from

a Michigan tobacco tax licensee who has paid the Michigan tobacco tax on the tobacco, and (2) only sells that tobacco to

consumers – NOT other businesses.

If you are a neW APPLiCAnT, you must attach (1) proof that the applicant has a minimum net worth of $25,000.00, and (2)

a copy of a picture identification such as a drivers license, passport, or similar ID for each officer, share holder, member or

partner of the corporation, and (3) a valid lease agreement, if applicable.

If you are applying for a neW WHoLesALer or unCLAssifieD ACQuirer LiCense, you must also attach the following

forms to this completed application:

• form 4154: Tobacco Products Tax Electronic Application. This form is needed to provide a User ID and password for

access to the Department’s web site to complete your monthly tobacco tax return.

• form 4240: Tobacco Products Electronic Funds Transfer (EFT) Debit Application. This form will provide you with a

password so you can pay your monthly tobacco taxes electronically.

• form 323: Application for an Other Tobacco Products Tax Stamp (Non-Cigarette).

• form 3999: Trading Partner Agreement. May also be required for companies wishing to submit data via an ASCII file.

• Pictures of the physical location where tobacco products will be stored and sold.

• financial report: This report provides proof that the applicant has a minimum net worth of $25,000.00.

If you are applying for a neW seConDArY WHoLesALer or mAnufACTurer LiCense, you must also attach the

following forms to this completed application:

• form 4154: Tobacco Products Tax Electronic Application. This form is needed to provide a User ID and password for

access to the Department’s web site to complete your monthly tobacco tax return.

• form 3999: Trading Partner Agreement. May also be required for companies wishing to submit data via an ASCII file.

• Pictures of the physical location where tobacco products will be stored and sold.

reneWAL APPLiCAnTs: You must now ANNUALLY provide the Department:

• form 4154: Tobacco Products Tax Electronic Application, to add or delete names of those authorized to file monthly

tobacco tax returns.

• form 3999: Trading Partner Agreement. May also be required for companies wishing to submit data via an ASCII file.

• form 4240: Tobacco Products Electronic Funds Transfer (EFT) Debit Application. This form will provide you with a

password so you can pay your monthly tobacco taxes electronically.

• financial report: This report provides proof that the applicant has a minimum net worth of $25,000.00.

• A valid lease agreement, if applicable.

**** PRINT AND KEEP A COPY OF THIS COMPLETED APPLICATION AND FORMS

PRIOR TO MAILING TO THE DEPARTMENT OF TREASURY!! ****

If you need Tobacco Tax forms, go to

If you have questions, contact the Tobacco Tax Unit at (517) 636-4630.

Mail your original application, forms and any necessary statements or attachments with the proper application fee to:

michigan Department of Treasury

special Taxes Division / Tobacco Taxes

P.o. Box 30474

Lansing, mi 48909-7974

Failure to provide all of the information requested will delay the processing of your application.

Form 336 - Tobacco Tax License Application Page 7