The Tobacco Products Tax Act , Public Act 327 of 1993, has been amended to implement a cigarette pack stamping program. The tax on cigarettes remains due upon the sale of cigarettes by a wholesaler, or upon importation by an unclassified acquirer, and will be paid with the monthly tobacco products return. The tax rate has not changed. The Department will begin providing cigarette tax stamps to licensed wholesalers and unclassified acquirers of cigarettes.
Secondary wholesalers can only possess and sell stamped cigarette packs.
Licensed wholesalers and unclassified acquirers are required to place a cigarette tax stamp on each pack of cigarettes prior to delivery, sale or transfer to any person in this state. Unstamped packs may be seized, and the retailer or licensee may be subject to criminal charges and owe the tax, penalty and interest on the unstamped packs. Unstamped packs must be sold prior to September 1, 1998. Each denomination comes in a separate color. The stamp affixed to a pack must equal the number of cigarettes in a pack.