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Act 327 of 1993
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TOBACCO PRODUCTS TAX ACT

Act 327 of 1993

AN ACT to provide for a tax upon the sale and distribution of tobacco products; to regulate and license manufacturers, wholesalers, secondary wholesalers, vending machine operators, unclassified acquirers, transportation companies, transporters, and retailers of tobacco products; to prescribe the powers and duties of the revenue division and the department of treasury in regard to tobacco products; to provide for the administration, collection, and disposition of the tax; to levy an assessment; to provide for the administration, collection, defense, and disposition of the assessment; to provide for the enforcement of this act; to provide for the appointment of special investigators as peace officers for the enforcement of this act; to prescribe penalties and provide remedies for the violation of this act; to make and supplement appropriations; and to repeal acts and parts of acts.


History: 1993, Act 327, Eff. Mar. 15, 1994 ;-- Am. 1997, Act 187, Imd. Eff. Dec. 30, 1997 ;-- Am. 2003, Act 285, Imd. Eff. Jan. 8, 2004 ;-- Am. 2012, Act 188, Imd. Eff. June 20, 2012


© 2009 Legislative Council, State of Michigan

The People of the State of Michigan enact:

DocumentTypeDescription
Section 205.421SectionShort title.
Section 205.422SectionDefinitions.
Section 205.423SectionPurchase, possession, acquisition for resale, or sale of tobacco product; license required; fees; disc or marker attached to vending machine; proof to be furnished with application; surety bond; financial statement.
Section 205.424SectionExpiration, return, reissue, and renewal of license.
Section 205.425SectionFailure to comply with act; suspension, revocation, or refusal to issue or renew license; hearing.
Section 205.425aSectionProcurement of stamps; designs, denominations, and forms; request for proposal.
Section 205.425bSectionAdvising stamping agents of license suspension, revocation, nonrenewal, or reinstatement; disclosure of information.
Section 205.426SectionRecords and statements; markings required on shipping case, box, or container; examination of records; invoices or bills of lading in possession of transporter; permit for transportation of tobacco product.
Section 205.426aSectionDisbursement of stamps to wholesaler or unclassified acquirer; affixing stamp; resale of package or cigarette; inspection or inventory; exchanging or discontinuing unaffixed stamps; accepting, purchasing, or borrowing unaffixed stamps; appointment of stamping agent to affix stamps to individual packages; limitation; inquiries from department of state police.
Section 205.426bSectionIssuance of stamps to wholesaler or unclassified acquirer.
Section 205.426cSectionAcquisition of cigarettes from nonparticipating manufacturer.
Section 205.426dSectionSale of cigarettes by nonparticipating manufacturer; information to be provided to department; payment of equity assessment; prepayment; stamp; prohibited conduct; publication of list of compliant nonparticipating manufacturers; seizure or confiscation; violation; service of process; brand previously sold; audit or review; definitions.
Section 205.427SectionLevy of tax on sale of tobacco products; filing return; payment of tax; inventory; importation or acquisition of tobacco product; tax abatement or refund; reimbursement by adding to price of tobacco product; sale or transfer of unaffixed stamps by wholesaler or unclassified acquirer; prohibition; exchange of unaffixed stamps; inspection; reports; definitions.
Section 205.427aSectionImposition of tax on consumer; intent of act.
Section 205.427bSectionBad debt; deduction; definition.
Section 205.428SectionPersonal liability for payment of tax; penalty; duties of manufacturer's representative; violations as felony; violations as misdemeanor; enforcement; exception; additional violations.
Section 205.429SectionSeizure and confiscation of contraband; investigation or search of vehicle; inventory statement of seized property; notice; publication; hearing; disposition of forfeited property; appeal; public sale; proceeds credited to general fund; other penalties not relieved; award and payment to person furnishing information; prohibited conduct by retailer; order.
Section 205.430SectionDefenses.
Section 205.431SectionSale or solicitation of orders to be shipped, mailed, sent, or brought into state; license required; separate offenses; sales conducted through internet, by telephone, or mail-order transaction; signage; definitions.
Section 205.432SectionDisposition of proceeds from taxes, fees, and penalties; disbursements; use of funds for enforcement and administration of act.
Section 205.433SectionAdministration of tax; rules; forms; additional taxes; appointment of special investigator.
Section 205.434SectionRequirements or prohibitions imposed by local units of government.
Section 205.435SectionRepeal of MCL 205.501 to 205.522.
Section 205.436SectionConditional effective date.