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| Tobacco Purchases |
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- Consumer Warning Notice for Tobacco Retailers
- Tobacco Tax Enforcement Report
- Treasury Targets Illegal On-line Tobacco Sales
According
to the Michigan
Tobacco Products Tax Act of 1993,
it is illegal to have control of or possess untaxed/unstamped cigarettes (or other tobacco products) purchased
on the internet, by telephone, by mail, or by crossing state lines. Not only are purchasers liable for cigarette and use taxes on
their purchases, they could also face up to 500% penalty of the amount of
tax due.
If
you purchase cigarettes or other tobacco products via the Internet or
Mail order providers, you must report and pay for your purchase using
the following forms:
4096A
- For Tobacco Products purchased on or After August 1, 2002 through
June 30, 2004
4096B
- For Tobacco Products purchased on or After July 1, 2004
Forward
your completed return with payment to:
Discovery
and Tax Enforcement Division
Michigan Department of Treasury
PO Box 30140
Lansing, MI 48909-7640
Make
your checks payable to the "State of Michigan".
You
are also required to pay Michigan Use Tax on your tobacco products purchase. Michigan Use Tax is calculated at 6% of the total purchase price, including shipping and handling. The Use Tax must be reported on the taxpayer's annual Individual Income Tax Return (MI-1040).
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Notice Concerning Purchases of Untaxed Tobacco Products from Unlicensed Vendors
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Periodically,
the Michigan Department of Treasury receives information about
Michigan residents who have purchased untaxed cigarettes or other
tobacco products over the Internet. Vendors who sell cigarettes and other tobacco products via
interstate commerce are required by federal law (The Jenkins Act, 15
U.S.C. 375) to report those sales to the state of destination.
Individuals
who do not report and pay for their internet and/or mail order tobacco
purchases, may receive a Notice of Inquiry Concerning Purchases of Untaxed Tobacco Products from Unlicensed
Vendors.
This
is an official notice of the amount of tax due. Failure to respond to
the notice within the time period noted in the letter will result in
the issuance of an assessment by the Department of Treasury under the
authority of the Revenue
Act 122 of 1941, as amended, and other collection efforts.
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Tobacco
Products Purchases Unit: (517)
636-4120
Persons
who are hearing or speech impaired may call (517) 636-4999 (TTY).
Written
inquiries:
Discovery
and Tax Enforcement Division
Michigan Department of Treasury
PO Box 30140
Lansing, MI 48909-7640
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