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Monthly Tobacco Tax returns are due on the 20th of each month following the reporting period. If the 20th of the month falls on a Saturday, Sunday or legal holiday, the next business day shall be considered the due date. If payment is not postmarked or received in our office by the due date, penalty and interest charges may be assessed based on provisions of the Michigan Revenue Act MCL 205.24. Check with your financial institution about their specific ACH requirements, since some banks require the ACH debit order by 4:00 PM on the business day before the due date in order to ACH transfer the funds on the due date.

Escrow Deposits made by Non-Participating Manufacturers as required by PA 244 of 1999 are due on April 15th and form 3762 - Certificate of Compliance are due April 30th each year.

Equity assessment prepayments from Non-Participating Manufacturers as required by PA 327 of 1993, as amended, are due by March 1st of each year or before a new non-participating manufacturer commences selling cigarettes or roll-your-own tobacco in Michigan. For more information view P A 285 of 2003.

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Tobacco Tax Forms and Schedules

Licensing Forms

• 323, Application for Non-Cigarette Tobacco Products Stamp
• 336, Tobacco Products License Application
• 4154, Tobacco Products Tax Electronic filing Application
• 4515, Electronic Funds Transfer (EFT) Account Update
• 4240, Tobacco Products Electronic Funds Transfer EFT Debit Application

Search For Tax Forms

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• Business Taxes
• Legal (Revenue Administrative Bulletins, Directives, Court Cases)
• Frequently Asked Questions (FAQ)
• Estimate The Penalty and Interest Owed For Late Payment
• Contact Treasury
• Outline of State and Local Taxes in Michigan (courtesy of the Citizen Research Council of Michigan)
• State Tax Agency Web Sites (courtesy of the Federation of Tax Administrators)
• 163, Notice of Change or Discontinuance
• Michigan Business One Stop
  A fast, easy and secure way to register a business for taxes in the State of Michigan. It also allows you to perform a variety of tasks to start and operate a business, including applying for permits and licenses.