Form 3353 Schedule J - Physical Inventory of Affixed and Unaffixed Cigarette Stamps - Michigan

Form 3353 or the "Schedule J - Physical Inventory Of Affixed And Unaffixed Cigarette Stamps" is a form issued by the Michigan Department of Treasury.

The form was last revised in April 1, 2003 and is available for digital filing. Download an up-to-date Form 3353 in PDF-format down below or look it up on the Michigan Department of Treasury Forms website.

ADVERTISEMENT
Michigan Department of Treasury
3353 (Rev. 4-03)
Reset Form
Schedule J
Physical Inventory of Affixed and Unaffixed Cigarette Stamps
Issued under authority of P.A. 327 of 1993, as amended.
IMPORTANT: Read the instructions on the back of this form carefully before completing.
4
Name of Licensee
Account Number (FE, ME or TR)
Date
The actual count of stamps and stamped packs was taken at the close of business on
4
4
Month
Year
and is reported on the Michigan Tobacco Products Tax Return for
Section 1: Stamped Packs Inventory
(Do not include "tax paid" packs purchased from other licensees.)
Native
Native
20's
25's
1's
American 20's
American 25's
1.
Stamped packs in inventory (salable and
unsalable packs) at beginning of report
period. (This is the ending inventory from the
previous report period.)
2.
Stamps affixed to packs during the report
period (from line 12 below).
3.
Total inventory of stamped packs(add lines 1
and 2).
4.
Stamped packs rendered unsalable during
affixing of stamps or packs improperly
stamped (see instructions on back).
5.
Stamped packs in inventory (salable and
unsalable packs) at the end of the report
period .
6.
Total stamped packs sold during the report
period (line 3 minus lines 4 and 5).
Enter here and on line 21 of your Michigan
Tobacco Products Tax Return.
Section 2: Unaffixed Stamps Inventory
Native
Native
20's
25's
1's
American 20's
American 25's
7.
Unaffixed stamps in inventory at beginning of
report period. (This is the ending inventory
from the previous report period.)
8.
Unaffixed stamps acquired (received) during
the report period.
9.
Total inventory of unaffixed stamps
(add lines 7 and 8).
10.
Unaffixable stamps returned to Treasury.
Attach written authorization from Treasury.
See instructions on back.
11.
Unaffixed stamps in inventory at the end of
the report period (include unaffixable
stamps).
12.
Total stamps affixed during the report period
(line 9 minus lines 10 and 11).
+
If you are an authorized stamping agent, you must complete Section 3 on the back of this form.
Michigan Department of Treasury
3353 (Rev. 4-03)
Reset Form
Schedule J
Physical Inventory of Affixed and Unaffixed Cigarette Stamps
Issued under authority of P.A. 327 of 1993, as amended.
IMPORTANT: Read the instructions on the back of this form carefully before completing.
4
Name of Licensee
Account Number (FE, ME or TR)
Date
The actual count of stamps and stamped packs was taken at the close of business on
4
4
Month
Year
and is reported on the Michigan Tobacco Products Tax Return for
Section 1: Stamped Packs Inventory
(Do not include "tax paid" packs purchased from other licensees.)
Native
Native
20's
25's
1's
American 20's
American 25's
1.
Stamped packs in inventory (salable and
unsalable packs) at beginning of report
period. (This is the ending inventory from the
previous report period.)
2.
Stamps affixed to packs during the report
period (from line 12 below).
3.
Total inventory of stamped packs(add lines 1
and 2).
4.
Stamped packs rendered unsalable during
affixing of stamps or packs improperly
stamped (see instructions on back).
5.
Stamped packs in inventory (salable and
unsalable packs) at the end of the report
period .
6.
Total stamped packs sold during the report
period (line 3 minus lines 4 and 5).
Enter here and on line 21 of your Michigan
Tobacco Products Tax Return.
Section 2: Unaffixed Stamps Inventory
Native
Native
20's
25's
1's
American 20's
American 25's
7.
Unaffixed stamps in inventory at beginning of
report period. (This is the ending inventory
from the previous report period.)
8.
Unaffixed stamps acquired (received) during
the report period.
9.
Total inventory of unaffixed stamps
(add lines 7 and 8).
10.
Unaffixable stamps returned to Treasury.
Attach written authorization from Treasury.
See instructions on back.
11.
Unaffixed stamps in inventory at the end of
the report period (include unaffixable
stamps).
12.
Total stamps affixed during the report period
(line 9 minus lines 10 and 11).
+
If you are an authorized stamping agent, you must complete Section 3 on the back of this form.
3353, Page 2
Section 3: Stamping Agent Report
Complete this section only if you are a licensed wholesaler or unclassified acquirer who is authorized to act as a stamping
agent for other licensed wholesalers or unclassified acquirers. If you are an agent for more than one
wholesaler/unclassified acquirer, attach a separate sheet for each account. You must supply the wholesaler/unclassified
acquirer for whom you are acting as an agent with the Stamped Packs Inventory (Section 1), and the Unaffixed Stamps
Inventory (Section 2).
Name of Wholesaler/Unclassified Acquirer For Whom You Are Acting As A Stamping Agent
Account Number (FE, ME or TR)
Quantity of Individual Cigarettes Received For Wholesaler/Unclassified Acquirer
Stamps Affixed to Packs During The Report Period
Quantity
Quantity
Stamp Denomination
Stamp Denomination
(no. of individual stamps)
(no. of individual stamps)
4
4
1-A
Rolls of "20's"
1-D
Pads of "1's"
(1 roll=30,000 stamps)
(1 pad=1,500 stamps)
4
4
1-B
Pads of "20's"
1-I
"Native American's"
(1 pad=1,500 stamps)
Rolls of 20's (1 roll=30,000 stamps)
4
4
1-C
Pads of "25's"
2-I
"Native American's"
(1 pad=1,500 stamps)
Pads of 20's (1 pad=1,500 stamps)
4
3-I
"Native American's"
Pads of 25's (1 pad=1,500 stamps)
GENERAL INSTRUCTIONS FOR SCHEDULE J
PHYSICAL INVENTORY OF AFFIXED AND UNAFFIXED CIGARETTE STAMPS
Sections
1
and
2
must
be
completed
by
all
NOTE: Packs rendered unsalable during affixing of
wholesalers/unclassified acquirers of cigarettes whether
stamps must be held for inspection by Treasury for credit
you affix your own stamps or hire an agent to affix the
to be allowed. These packs must be included in cigarette
stamps for you.
inventory until inspection, after which they may be
transferred to "pending manufacturer returns stock". If
You must supply the wholesaler/unclassified acquirer for
this procedure is not followed, the wholesaler or
whom you are acting as an agent with the Stamped
unclassified acquirer may be held liable for the tax value
Packs Inventory (Section 1), and the Unaffixed Stamps
of the stamps.
Inventory (Section 2) information.
Section 3: Complete if you are acting as a stamping
Section 1, Line 4: A deduction line. Include only those
agent
for
another
licensed
wholesaler/unclassified
stamped packs approved for inventory adjustment by
acquirer.
Treasury. Written authorization from Treasury must be
attached to Schedule J. You may request an adjustment
If you are an authorized stamping agent for more than
by submitting Form 3383, Request for Adjustment to
one wholesaler or unclassified acquirer, complete
Cigarette Stamp Inventory.
Section 3 on a separate Schedule J for each
wholesaler/unclassified acquirer.
Section 2, Line 10: Stamps damaged during affixing
which remain on stamp paper, carton lids or stamp iron
In Section 3, report the number of stamps affixed during
and were inspected by Treasury and approved for stamp
the report period by denomination and by rolls or pads for
inventory adjustment. You may request an inventory
each wholesaler or unclassified acquirer for whom you
adjustment by submitting Form 3383. Treasury will send
act as an agent.
written instructions on how to return unaffixed stamps to
the Department.
Attach your completed Schedule J to your monthly
Michigan Tobacco Products Tax Return.
If your license has expired and has not been renewed, or
if your license has been discontinued or revoked, the
If you have questions, please contact the Cigarette
stamps must be returned to the department. You must
Stamp Section at (517) 636-4630. Deaf, hearing or
contact Treasury for special instructions regarding
speech impaired persons may call (517) 636-4999
inspection and return of the stamps and reporting of the
(TTY).
stamps on line 10.

Download Form 3353 Schedule J - Physical Inventory of Affixed and Unaffixed Cigarette Stamps - Michigan

945 times
Rate
4.3(4.3 / 5) 66 votes
ADVERTISEMENT
Page of 2