PCA

Michigan

Alerts & Updates

Key Contacts

Michigan Department of Treasury
Tobacco Tax Unit
(517) 636-4630
Email

Michigan Department of State
(888) 767-6424
Submit a question or comment

PCA Contact

Joshua Habursky
Glynn Loope joshua@premiumcigars.orgglynn@premiumcigars.org

Legislative Information

2019 Session Info
2019 Partisan Splits

Taxation

Michigan imposes a tobacco product tax on the consumer of tobacco products by requiring the consumer to pay the tax at the time of purchase.

Mich. Comp. Laws §205.427a: Imposition of tax on the consumer; intent of act.

A city, township, village, county, other local units of government, or political subdivision of Michigan may not impose any new requirement or prohibition pertaining to the sale or licensure of tobacco products for distribution purposes.

Mich. Comp. Laws §205.434: Requirements or prohibitions imposed by local units of government.

Staff reported that Michigan localities do not levy additional taxes on tobacco products.

The tax on cigars, non-cigarette smoking tobacco, and smokeless tobacco is 32% of the wholesale price, except that, through October 31, 2016, the amount of tax levied on cigars may not exceed $0.50 per individual cigar.

Mich. Comp. Laws §205.427: Levy of tax on the sale of tobacco products.

Licensed wholesalers of tobacco products must file a monthly Michigan Wholesalers Other Tobacco Products Tax Return (Form 4244), the accompanying schedules, and payment for any taxes due on or before the 20th of each month, even if no tax is due.

Licensed unclassified acquirers of tobacco products must file a monthly Michigan Unclassified Acquirers Other Tobacco Products Tax Return (Form 4245), the accompanying schedules, and payment for any taxes due on or before the 20th of each month, even if no tax is due.

Mich. Comp. Laws §205.427(2): Filing return; payment of tax.

Form Type / NameForm Number / Link
Michigan Department of Treasury: Tobacco Tax Forms & SchedulesTax Forms & Schedules
Michigan Wholesalers Other Tobacco Product Tax ReturnForm 4244
Schedule of Other Tobacco Products Sold to Michigan TribesForm T-115
Michigan Unclassified Acquirers Other Tobacco Product Tax ReturnForm 4245
Schedule of Other Tobacco Products PurchasesForm T-101
Schedule of Other Tobacco Products CreditsForm T-102
Schedule of Out-of-State Other Tobacco ProductsForm T-103
Schedule of Other Tobacco Products SalesForm T-108

Cigar and Smoking Tobacco Definitions

“Smoking” or “smoke” means the burning of a lighted cigar, cigarette, pipe, or any other matter or substance that contains a tobacco product.

Mich. Comp. Laws §333.12601(r)

A “cigar” is a roll of tobacco weighing 3 or more pounds per 1,000, which roll has a wrapper or cover consisting only of tobacco.

Mich. Comp. Laws §333.12601(c)

“Tobacco product” means cigarettes, cigars, noncigarette smoking tobacco, or smokeless tobacco.

Mich. Comp. Laws §205.422(w)

“Smokeless tobacco” means snuff, chewing tobacco, and any other tobacco that is intended to be consumed by means other than smoking.

Mich. Comp. Laws §205.422(t)

A “retailer” is a person other than a transportation company who operates a place of business for the purpose of making sales of a tobacco product at retail.

Mich. Comp. Laws § 205.422(q)

A “transportation company” is a person operating, or supplying to common carriers, cars, boats, or other vehicles for the transportation or accommodation of passengers and engaged in the sale of a tobacco product at retail.

Mich. Comp. Laws § 205.422(x)

A “wholesaler” is a person who purchases all or part of his or her tobacco products from a manufacturer, who sells 75% or more of those tobacco products to others for resale, and who maintains an established business where substantially all of the business is the sale of tobacco products or cigarettes and related merchandise at wholesale and where at all times a substantial stock of tobacco products and related merchandise is available to retailers for resale. “Wholesaler” includes a chain of stores retailing a tobacco product to the consumer if 75% of its stock of tobacco products is purchased directly from the manufacturer.

Mich. Comp. Laws §205.422(cc)

A “secondary wholesaler” is a person who sells a tobacco product for resale, who purchases a tobacco product from a wholesaler or unclassified acquirer licensed under this act, and who maintains an established place of business in Michigan where a substantial portion of the business is the sale of tobacco products and related merchandise at wholesale, and where at all times a substantial stock of tobacco products and related merchandise is available to retailers for resale.

Mich. Comp. Laws § 205.422(s)

A “transporter” is a person importing or transporting into Michigan, or transporting in Michigan, a tobacco product obtained from a source located outside the state, or from any person not duly licensed under this act. Transporter does not include an interstate commerce carrier licensed by the interstate commerce commission to carry commodities in interstate commerce, or a licensee maintaining a warehouse or place of business outside of the state if the warehouse or place of business is licensed under this act.

Mich. Comp. Laws § 205.422(y)

An “unclassified acquirer” is a person, except a transportation company or a purchaser at retail from a retailer licensed under the general sales tax act, who imports or acquires a tobacco product from a source other than a wholesaler or secondary wholesaler licensed under this act for use, sale, or distribution. “Unclassified acquirer” also includes a person who receives cigars, noncigarette smoking tobacco, or smokeless tobacco directly from a manufacturer licensed under this act or from another source outside this state, which source is not licensed under this act. An unclassified acquirer does not include a wholesaler.

Mich. Comp. Laws § 205.422(z)

The “wholesale price” is the actual price paid for a tobacco product, including any tax, by a wholesaler or unclassified acquirer to a manufacturer, excluding any discounts or reductions.

Mich. Comp. Laws §205.422(bb)

A “sale” is a transaction by which the ownership of tangible personal property is transferred for consideration, and the term also applies to use, gifts, exchanges, barters, and thefts.

Mich. Comp. Laws § 205.422(r)

Restrictions

Michigan law prohibits smoking: in public places, including offices, educational facilities, homes for the aged, nursing homes, county medical care facilities, hospice, hospital long-term care units, auditoriums, arenas, meeting rooms, public conveyances, museums, and concert halls; at meetings of a public body; in places of employment; in childcare centers or on real property under the control of a childcare center; and in food service establishments, including food service establishments or groups of foodservice establishments located in a shopping mall.

Mich. Comp. Laws §333.12603(1): Smoking in public place or a meeting of public body prohibited

Mich. Comp. Laws §333.12604(1): Smoking in a child-caring institution or childcare center or on the real property under control of institution or center.

Mich. Comp. Laws § 333.12601: Definitions

Mich. Comp. Laws § 333.12905: Foodservice establishment; smoking prohibited; inspection.

The owner, operator, manager, or person have control of a public place, a food service establishment, a casino, or a hotel, motel, or other lodging facilities must do all of the following:

  • Clearly and conspicuously post “no smoking” signs or the international “no smoking” symbol at the entrances to and in every building or other areas where smoking is prohibited
  • Remove all ashtrays and other smoking paraphernalia from anywhere smoking is prohibited
  • Inform individuals smoking in violation of this act that they are in violation of state law and subject to penalties
  • If applicable, refuse to serve an individual who is smoking in violation of state law
  • Ask individual smoking in violation of state law to refrain from smoking and, if the individual continues to smoke, ask him or her to leave the public place, food service establishment, nonsmoking area of the casino, or hotel, motel, or other lodging facilities

Mich. Comp. Laws §333.12603(2)-(3): Duties of the owner, operator, manager, or persons having control of public place, food establishment, or casino; good faith effort to prohibit smoking.

More restrictive local laws and ordinances on smoking are generally allowed. However, a county, city, village, or township map not regulate smoking in food establishments except to the extent necessary to carry out the responsibility of a local health department.

Mich. Comp. Laws §333.12915: Local authority limited; exception.

The following are exempt from the ban on smoking, subject to conditions:

  • Cigar bars
    • A “cigar bar” is an establishment or area within an establishment that is open to the public and is designated for the smoking of cigars, purchased on the premises or elsewhere.
    • To qualify for the smoking exemption, the person who owns or operates a cigar bar must have filed an Application for Cigar Bar Exemption from the Smoke-Free Law with the Michigan Department of Community Health by May 31, 2010 and on January 31st of each year after, certifying that the cigar bar:
      • Was in existence on May 1, 2010
      • Generated 10% or more of its total gross annual income from the on-site sale of cigars and the rental of on-site humidors
      • Is located on premises that are physically separated from any areas of the same or adjacent establishment in which smoking is prohibited and where smoke does not infiltrate into those nonsmoking areas
      • Has installed on its premises an on-site humidor
      • Prohibits entry to persons under 18 years of age during the time the cigar bar is open for business
      • Allows only the smoking of cigars on the premises that retail for over $1.00 per cigar, and
      • Prohibits the smoking of all other tobacco products
  • Tobacco specialty retail stores
    • A “tobacco specialty retail store” is an establishment in which the primary purpose is the retail sale of tobacco products and smoking paraphernalia, and in which the sale of other products is incidental. “Tobacco specialty retail store” does not include a tobacco department or section of a larger commercial establishment or any establishment with any type of liquor, food, or restaurant license.
    • To qualify for the smoking exemption, the person who owns or operates a tobacco specialty retail store must have filed an Application for Tobacco Specialty Retail Store Exemption from the Smoke Free Law with the Michigan Department of Community Health by May 31, 2010 and on January 31st of each year after, certifying that the tobacco specialty retail store:
      • Was in existence on May 1, 2010
      • Generated 75% or more of its total gross annual income from the on-site sale of tobacco products and smoking paraphernalia
      • Is located on premises that are physically separated from any areas of the same or adjacent establishment in which smoking is prohibited and where smoke does not infiltrate into those nonsmoking areas
      • Has installed on its premises an on-site humidor
      • Prohibits entry to persons under 18 years of age during the time the cigar bar is open for business
  • Gaming areas of casinos that were in existence on May 1, 2010

Mich. Comp. Laws § 333.12606a: Cigar bar or tobacco specialty retail store in existence on effective date of section; exemption from smoking prohibition; affidavit; request for additional information; failure to file an affidavit.

Mich. Comp. Laws § 333.12601: Definitions

Individuals under 18 years of age cannot purchase, possess, or attempt to purchase or possess a tobacco product or use a tobacco product in a public place, including in public streets, sidewalks, parks, publicly owned or operated buildings, public places of business, or any area open to the general public. Individuals under 18 years of age also cannot present or offer a false or fraudulent proof of age for the purpose of purchasing, attempting to purchase, possessing, or attempting to possess a tobacco product. This prohibition does not apply to the handling or transportation of a tobacco product by a minor under the terms of that minor’s employment.

Mich. Comp. Laws § 722.642: Prohibited conduct by a minor; exceptions.

Mich. Comp. Laws § 722.644: Definitions

Ann Arbor and Genesee County have raised their tobacco sales age to 21.

Staff reported that, although they are not referenced specifically, tobacco products are considered hazardous substances and the selling or handling of tobacco products by any individual under 18 years of age is, therefore, a prohibited occupation.

Mich. Comp. Laws § 409.103: Employment of minor; prohibited occupations; minimum age; exceptions and limitations.

Mich. Admin. Code r. 408.6202: Employment in hazardous occupations prohibited; deviation from rules.

Mich. Admin. Code r. 408.6204: Hazardous substances

An employer seeking approval to employ minors age 16 and older in an occupation determined to be hazardous must file an Application for a Deviation from a Hazardous Occupation with the Department of Education. 

Mich. Admin. Code r. 408.6303: Application for deviation from hazardous occupation standards.

Similarly, it is illegal to sell, give, or furnish a tobacco product to anyone under 18 years of age unless the minor’s handling or transportation of a tobacco product is under the terms of that minor’s employment. A person who sells tobacco products at retail must post, in a place close to the point of sale and conspicuous to both employees and customers, a sign produced by the Department of Community Health that includes the following statement:

“The purchase of tobacco products by a minor under 18 years of age and the provision of tobacco products to a minor are prohibited by law. A minor unlawfully purchasing or using tobacco products is subject to criminal penalties.”

If the required sign is more than 6 feet from the point of sale, it must be 5-1/2 inches by 8-1/2 inches and the required statement must be printed in a 36-point boldfaced type. If the required sign is 6 feet or less from the point of sale, it must be 2 inches by 4 inches and the required statement must be printed in 20-point boldfaced type.

Mich. Comp. Laws § 722.641: Selling, giving, or furnishing tobacco products to minors prohibited; sign required; exception.

Michigan SB 106 (2019) sets E-cigarettes and Nicotine products to be in equal standing as other tobacco products and includes language that reinforces age restrictions and penalties. 

Before selling, offering for sale, giving, or furnishing a tobacco product, vapor product, or alternative nicotine product to an individual, a person shall verify that the individual is at least 18 years of age by doing one of the following: 

  • If the individual appears to be under 27 years of age, examining a government-issued photographic identification that establishes that the individual is at least 18 years of age. 
  • For sales made by the internet or other remote sales method, performing an age verification through an independent, third-party age verification service that compares information available from a commercially available database, or aggregate of databases, that are regularly used by government agencies and businesses for the purpose of age and identity verification to the personal information entered by the individual during the ordering process that establishes that the individual is 18 years of age or older.

Michigan SB 106 (2019)

Michigan law contains no specific provisions concerning state preemption of local youth access laws, so local communities may pass more stringent laws or ordinances in this area.

In Michigan, it is illegal to sell, give, or furnish a tobacco product to anyone under 18 years of age unless the minor’s handling or transportation of a tobacco product is under the terms of that minor’s employment.

Mich. Comp. Laws § 722.641: Selling, giving, or furnishing tobacco products to minors prohibited; exception.

Staff reported that the distribution of tobacco product samples in Michigan is subject to the tobacco products tax and licensing requirements.

A city, township, village, county, other local units of government, or political subdivision of Michigan may not impose any new requirement or prohibition pertaining to the sale or licensure of tobacco products for distribution purposes.

Mich. Comp. Laws §205.434: Requirements or prohibitions imposed by local units of government.

Operating Your Business

Every manufacturer, wholesaler, secondary wholesaler, vending machine operator, unclassified acquirer, transportation company, and transporter of tobacco products in Michigan must obtain a Tobacco Tax License from the Michigan Department of Treasury by filing the Tobacco License Application (Form 336), the Tobacco Products Tax Electronic Application (Form 4154), the Trading Partner Agreement (Form 3999), and the applicable application fee:

Tobacco tax licenseAPPLICATION Fee
Manufacturers, wholesalers, and unclassified acquirers$100
Transporters$50
Secondary wholesalers and vending machine operators$25
Retail importers of tobacco products other than cigarettes$10
Transportation companies$5

Wholesalers and unclassified acquirers must also file a Tobacco Products Electronic Funds Transfer Debit Application (Form 4240) and an Application for the Other Tobacco Products Tax Stamp (Non-Cigarette) (Form 323). Businesses located in Michigan that purchase their tobacco from local wholesalers and sell only to the end consumer do not need a Tobacco Products Tax License.

Mich. Comp. Laws §205.423(2): License required

Tobacco Tax Licenses expire every year on June 30th and must be renewed by filing Form 4154, Form 3999, and the applicable renewal fee.

Mich. Comp. Laws §205.424: Expiration, return, reissue, and renewal of a license

Licensed wholesalers of tobacco products must file a monthly Michigan Wholesalers Other Tobacco Products Tax Return (Form 4244), the accompanying schedules, and payment for any taxes due on or before the 20th of each month, even if no tax is due.

Licensed unclassified acquirers of tobacco products must file a monthly Michigan Unclassified Acquirers Other Tobacco Products Tax Return (Form 4245), the accompanying schedules, and payment for any taxes due on or before the 20th of each month, even if no tax is due.

Mich. Comp. Laws §205.427(2): Filing return; payment of tax.

A cigar bar, defined as an establishment or area within an establishment that is open to the public and is designated for the smoking of cigars, purchased on the premises or elsewhere, may allow smoking and drinking in its establishment if:

  • It qualifies for the smoking exemption, and
    • To qualify for the smoking exemption, the person who owns or operates a cigar bar must have filed an Application for Cigar Bar Exemption from the Smoke-Free Law with the Michigan Department of Community Health by May 31, 2010 and on January 31st of each year after, certifying that the cigar bar:
      • Was in existence on May 1, 2010
      • Generated 10% or more of its total gross annual income from the on-site sale of cigars and the rental of on-site humidors
      • Is located on premises that are physically separated from any areas of the same or adjacent establishment in which smoking is prohibited and where smoke does not infiltrate into those nonsmoking areas
      • Has installed on its premises an on-site humidor
      • Prohibits entry to persons under 18 years of age during the time the cigar bar is open for business
      • Allows only the smoking of cigars on the premises that retail for over $1.00 per cigar, and
      • Prohibits the smoking of all other tobacco products
  • It holds a valid liquor license from the Liquor Control Commission of the Michigan Department of Licensing and Regulatory Affairs (LARA).

Mich. Comp. Laws § 333.12606a: Cigar bar or tobacco specialty retail store in existence on effective date of section; exemption from smoking prohibition; affidavit; request for additional information; failure to file an affidavit.

Mich. Comp. Laws § 333.12601: Definitions

A city, township, village, county, other local units of government, or political subdivision of Michigan may not impose any new requirement or prohibition pertaining to the sale or licensure of tobacco products for distribution purposes.

Mich. Comp. Laws §205.434: Requirements or prohibitions imposed by local units of government.

Form Type / NameForm Number / Link
Michigan Department of Treasury: Tobacco Tax Forms & SchedulesTobacco Tax Forms & Schedules
Tobacco Products License ApplicationForm 336
Tobacco Products Electronic Filing ApplicationForm 4154
Trading Partner AgreementForm 3999
Tobacco Products Electronic Funds Transfer Debit ApplicationForm 4240
Application for an Other Tobacco Products Tax StampForm 323
Tobacco Products License Surety BondForm 702
Michigan Wholesalers Other Tobacco Product Tax ReturnForm 4244
Schedule of Other Tobacco Products Sold to Michigan TribesForm T-115
Michigan Unclassified Acquirers Other Tobacco Product Tax ReturnForm 4245
Schedule of Other Tobacco Products PurchasesForm T-101
Schedule of Other Tobacco Products CreditsForm T-102
Schedule of Out-of-State Other Tobacco ProductsForm T-103
Schedule of Other Tobacco Products SalesForm T-108

Political Involvement

“Lobbying” means communicating directly with an official in the executive branch of state government or an official in the legislative branch of state government for the purpose of influencing legislative or administrative action.

The term “lobbying” does not include the providing of technical information by a person other than a lobbyist agent or an employee of a lobbyist agent when appearing before an officially convened legislative committee or executive department hearing panel. “Technical information” is empirically verifiable data provided by a person recognized as an expert in the subject area to which the information provided is related.

Mich. Comp. Laws §4.415(2)

“Influencing” means promoting, supporting, affecting, modifying, opposing or delaying by any means, including the providing of or use of information, statistics, studies, or analysis.

Mich. Comp. Laws §4.415(3)

A “lobbyist” is any of the following:

  • A person whose expenditures for lobbying are more than $1,000.00 in value in any 12-month period
  • A person whose expenditures for lobbying are more than $250.00 in value in any 12-month period, if the amount is expended on lobbying a single public official
  • The state or a political subdivision which contracts for a lobbyist agent

For the purposes of the first two definitions of a “lobbyist” groups of 25 or more people will not have their personal expenditures for food, travel, and beverage included, providing those expenditures are not reimbursed by a lobbyist or lobbyist agent.

Mich. Comp. Laws §4.415(4)

The terms “lobbyist” or “lobbyist agent” do not include:

  • A publisher, owner, or working member of the press, radio, or television while disseminating news or editorial comment to the general public in the ordinary course of business
  • All elected or appointed public officials of state or local government who are acting in the course or scope of the office for no compensation, other than that provided by law for the office, excluding:
    • Employees of public or private colleges, community colleges, junior colleges or universities
    • Employees of townships, villages, cities, counties or school boards
    • Employees of state executive departments
    • Employees of the judicial branch of government
  • A member of a lobbyist, if the lobbyist is a membership organization or association, and if the member of a lobbyist does not separately qualify as a lobbyist

Mich. Comp. Laws §4.415(7)

A “lobbyist agent” is a person who receives compensation or reimbursement of actual expenses, or both, in a combined amount in excess of $250.00 in any 12-month period for lobbying.

Mich. Comp. Laws §4.415(5)

The terms “lobbyist” or “lobbyist agent” do not include:

  • A publisher, owner, or working member of the press, radio, or television while disseminating news or editorial comment to the general public in the ordinary course of business
  • All elected or appointed public officials of state or local government who are acting in the course or scope of the office for no compensation, other than that provided by law for the office, excluding:
    • Employees of public or private colleges, community colleges, junior colleges or universities
    • Employees of townships, villages, cities, counties or school boards
    • Employees of state executive departments
    • Employees of the judicial branch of government
  • A member of a lobbyist, if the lobbyist is a membership organization or association, and if the member of a lobbyist does not separately qualify as a lobbyist

Mich. Comp. Laws §4.415(7)

A “representative of the lobbyist” is any of the following:

  • An employee of the lobbyist or lobbyist agent
  • A member of the lobbyist or employee of a member of the lobbyist, when the lobbyist is a membership organization or association, and when the lobbyist agent or an employee of the lobbyist or lobbyist agent is present during any part of the period during which the purchased food or beverage is consumed
  • A person who is reimbursed by the lobbyist or lobbyist agent for an expenditure, other than an item of expenditure for food or beverage, which was incurred for the purpose of lobbying

Mich. Comp. Laws §4.415(6)

“Legislative action”means introduction, sponsorship, support, opposition, consideration, debate, vote, passage, defeat, approval, veto, delay, or an official action by an official in the executive branch or an official in the legislative branch on a bill, resolution, amendment, nomination, appointment, report, or any matter pending or proposed in a legislative committee or either house of the legislature.

The term “legislative action” does not include the representation of a person who has been subpoenaed to appear before the legislature or an agency of the legislature.

Mich. Comp. Laws §4.415(1)

Each individual, group, or organization meeting the definition of a lobbyist or lobbyist agent must register with the Michigan Department of State by filing a Lobby Registration Form. A lobbyist must register within 15 days of meeting the definition, while a lobbyist agent must register within 3 days.

Mich. Comp. Laws §4.417: Registration forms; filing; contents, failure to register; late registration fee; penalty; notice of termination.

All lobbyists and lobbyist agents must file signed Financial Report Summary Forms on January 31st and August 31st of each year, even if there are no expenditures to report. Lobbyists and lobbyist agents may also be required to file an Itemized Expenditures Form if certain thresholds are met.

Mich. Comp. Laws §4.418: Signed report; filing; form.

Lobbying registration forms and financial reports may be filed through e-Lobby, the Lobby Electronic Filing Program.

Form Type / NameForm Number / Link
Michigan Lobby Registration Act Summary and Full Text of RulingsMichigan Lobby Registration Act
Michigan Department of State: Lobby Disclosure WebsiteLobby Disclosure Website
Michigan Lobby Registration Act: Lobby ManualLobby Manual
Lobbyist Registration Form and InstructionsRegistration Form and Instructions
Lobbyist Financial Report Summary Form and InstructionsSummary Form and Instructions
Lobbyist Itemized Expenditures Form and InstructionsItemized Expenditures Form and Instructions
e-Lobby: Lobby Electronic Filing Program InstructionsE-Filing Instructions

Shipping Regulations

As a matter of state law, a person must not sell or solicit a sale of a tobacco product to be shipped, mailed, or otherwise sent or brought into the state, to a person not a licensed manufacturer, licensed wholesaler, licensed secondary wholesaler, licensed vending machine operator, licensed unclassified acquirer, licensed transporter, or licensed transportation company, unless the tobacco product is to be sold to or through a licensed wholesaler. Additional information about licensing in Michigan is available at the Operating Your Business link above.

Mich. Comp. Laws § 205.431

A manufacturer, wholesaler, unclassified acquirer, and secondary wholesaler must deliver with each sale or consignment of a tobacco product a written statement containing the name or trade name and address of both the seller and the purchaser, the date of delivery, the quantity, and the trade name or brand of the tobacco product, correctly itemizing the prices paid for each brand purchased, and must retain a duplicate of each statement.

If a tobacco product other than cigarettes is received or acquired in Michigan by a wholesaler, secondary wholesaler, vending machine operator, unclassified acquirer, or retailer, each original manufacturer’s shipping case must bear the name and address of the person making the first purchase and any other markings prescribed by law.

If a tobacco product is shipped outside the state, the licensee shipping the tobacco product must, on every shipping case or other containers in which the tobacco product is shipped, display the name and address of the consignee or purchaser to whom the shipment is made. 

A transporter or other licensee transporting, possessing, or acquiring for the purpose of transporting a tobacco product upon a public highway, road, or street in Michigan must have in his or her actual possession invoices or bills of lading containing the name and address of both the seller and the purchaser, the date of delivery, the name and address of the transporter, the quantity and trade name or brand of each tobacco product, the price paid for each trade name or brand in the transporter’s possession or custody, and the applicable license.

A transporter desiring to possess or acquire for transportation or transport a tobacco product upon a highway, road, or street of this state is required to obtain a permit authorizing the transporter to possess or acquire for transportation or transport tobacco products. This permit must be in his or her possession while the tobacco product is in his or her possession. The permit must be obtained for each load being transported and it must contain a statement setting forth the name and address of the purchaser, seller, and transporter, the license number of the purchaser, the date of the delivery of the tobacco product or date of importation into this state, the route to be followed if a tobacco product is being transported from an out-of-state source, and any other information required by the Department of the Treasury. 

The Department of Treasury is required to provide a permit upon the application of a transporter with the remittance of a fee of $1.00. If a transporter transports a tobacco product into this state, the transporter must stop at the nearest state police post within Michigan on the route authorized by the permit and disclose the tobacco products in his or her possession and the papers required. 

Mich. Comp. Laws §205.426

If an order is made as a result of advertisement over the internet, a tobacco retailer is required to request the electronic mail address of the purchaser and must receive payment by credit card or check before shipping. Note that this does not apply to sales by wholesalers and unclassified acquirers. 

A retailer that is licensed as an unclassified acquirer, retail importer of tobacco products other than cigarettes, is required by law to post a sign, visible to the public inside the retail establishment that informs purchasers of cigars through catalog sales or internet sales of their responsibility to pay all applicable unpaid state taxes on those cigars.

Mich. Comp. Laws § 205.431

Michigan does not have specific age verification requirements for the shipping of tobacco products to consumers, but it has specific age verification requirements for sales of cigarettes conducted through the internet, by telephone, or in a mail-order transaction. 

Mich. Comp. Laws § 205.431

Michigan imposes a tobacco product tax on the consumer of tobacco products by requiring the consumer to pay the tax at the time of purchase.

Mich. Comp. Laws §205.427a: Imposition of tax on the consumer; intent of act.

The Michigan Tobacco Products Tax Return must be filed monthly by licensed wholesalers, manufacturers, secondary wholesalers and unclassified acquirers of both cigarettes and other tobacco products.

Disclaimer: PCA believes the information on this site is accurate. However, tobacco laws and regulations are subject to frequent change and court interpretation. Statements above are not intended as legal advice or restatement of law. PCA does not guarantee or assume responsibility for the accuracy, completeness or timeliness of this information, nor that this information complies with all federal laws or the laws of all 50 states. Parties acknowledge and agree it is not the intention of PCA to provide specific legal advice for particular individuals, but rather to provide users with general information to better understand these issues. Users shall neither construe any of these materials as legal advice nor make this site the primary basis for any legal decisions made by or on your behalf and agree to release and waive any claims against PCA for the same. You shall consult with legal advisors concerning any contemplated individual decision.