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Michigan Department of Treasury
323 (Rev. 0616)Reset Formalization for Cigarette Tobacco Products Stamp
Issued under the authority of Public Act 327 of 1993, as amended. Filing is mandatory. You will
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What is cigarette and tobacco products?
Cigarette and tobacco products refer to items that contain tobacco, including cigarettes, cigars, pipe tobacco, chewing tobacco, and snuff. These products are typically consumed through smoking, chewing, or sniffing.
Who is required to file cigarette and tobacco products?
Manufacturers, distributors, and importers of cigarette and tobacco products are generally required to file specific reports and taxes related to these products.
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To fill out cigarette and tobacco products forms, businesses must provide information about the quantity of products, type of products, sales prices, and relevant tax information as specified by local regulations.
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The purpose of regulating cigarette and tobacco products includes monitoring public health impacts, collecting taxes, and enforcing compliance with laws pertaining to the sale and distribution of these products.
What information must be reported on cigarette and tobacco products?
Information that must be reported includes product inventory, sales volume, tax calculations, distribution details, and specific identification of the products being sold.
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