Michigan Department of Treasury
4344 (Rev. 01-13)
T-108M: Manufacturer Schedule of Other Tobacco Products Sales (Disbursements)
Important: Read the instructions on Page 2 before completing this schedule.
1. Name
2. Account Number (FEIN, ME or TR Number)
3. Michigan License Number
4. Reporting Period (MM/CCYY)
NPM Roll-Your-Won (RYO) Tobacco Products
20. Total
Sold to Information
Address of Purchaser
14.
Manufactuer
Brand
19. Total
5. Date
6. Invoice
7. Invoice
8. Branch
Premium
Whole-
Ounces per
Sold
Date
Number
Code
Cigar Stick
9. FEIN
10. Name
11. Type
12. City
13. State
sale Price
15. FEIN
16. Name
17. Code
18. Name
Entry
Count (PC1)
22. TOTAL
23. TOTAL
21. TOTAL
$
ounces
PC1’S
Michigan Department of Treasury
4344 (Rev. 01-13)
T-108M: Manufacturer Schedule of Other Tobacco Products Sales (Disbursements)
Important: Read the instructions on Page 2 before completing this schedule.
1. Name
2. Account Number (FEIN, ME or TR Number)
3. Michigan License Number
4. Reporting Period (MM/CCYY)
NPM Roll-Your-Won (RYO) Tobacco Products
20. Total
Sold to Information
Address of Purchaser
14.
Manufactuer
Brand
19. Total
5. Date
6. Invoice
7. Invoice
8. Branch
Premium
Whole-
Ounces per
Sold
Date
Number
Code
Cigar Stick
9. FEIN
10. Name
11. Type
12. City
13. State
sale Price
15. FEIN
16. Name
17. Code
18. Name
Entry
Count (PC1)
22. TOTAL
23. TOTAL
21. TOTAL
$
ounces
PC1’S
4344, Page 2
Instructions for Completing Form 4344,
T-108M: Manufacturer Schedule of Other Tobacco Product Sales (Disbursements)
Late filed Returns
Column 12. Enter the city of the company that
How to Complete This Schedule
purchased the tobacco products is located in.
Returns which are not timely filed are subject to
Use a single line for each transaction or invoice.
Column 13. Enter the state of the company that
the following statutory charges:
Invoices that have more than one brand of Roll-
purchased the tobacco products is located in.
Your-On must have a separate line entry to report
1. No tax due return $10.00 a day up to $400.00.
Column 14. Enter the wholesale price which is
each different brand name.
2. Interest on tax due accrues at 1% above current
defined as the actual price paid for the tobacco
prime rate; adjusted on 1/1 and 7/1 each year.
Schedule Descriptions
product including any tax, excluding any discounts.
3. Penalty is 5% of tax due if not more than 2
Line 1. Enter your business name as it appears on
Complete columns 15 through 19 only if the roll-
months late with an additional 5% penalty for
the tobacco tax license.
your-own that you are reporting is manufactured
each additional month or fraction of month late.
Line 2. Enter the account number (FEIN, TR or
by a non-participating manufacturer.
Maximum penalty 25%.
ME Number) that appears on your Manufacturer
Column
15.
Enter the Federal Employer
Record Keeping
Tobacco Tax License.
Identification Number, TR ME Number of the NPM.
Line 3. Enter the Manufacturer License Number
You must keep a complete copy of your return
Column 16. Enter the Name of the NPM.
from your state of Michigan Tobacco Products
and all records pertaining to your business for at
Column
17.
Enter
the
Non-participating
least four years. The records must be kept in a
License.
manufacturer’s three-digit brand code for Roll-Your-
place and manner easily accessible for review by
Line 4. Enter the tax period for which you are
Own that can be obtained from our website www.
department representatives.
reporting. (i.e. 01/2005).
michigan.gov/tobaccotaxes.
Assistance
Column 5. Enter the date the tobacco products
Column 18. List each brand of the NPM’s Roll-
were shipped to a Michigan licensed wholesaler or
You may contact the Tobacco Taxes Unit by
Your-Own that was sold on a separate line for each
unclassified acquirer.
phone at (517) 636-4630, by Fax at (517) 636-
invoice number. Some invoices may be recorded
4631, or by e-mail at treas_tobaccotaxes@
Column 6. Enter the date on the invoice.
more than once.
michigan.gov. The mailing address is Michigan
Column 7. Enter the invoice number.
Column 19. Enter the total weight of Roll-Your-Own
Department of Treasury, Special Taxes Division,
Column 8. Enter the branch code if you have more
sold for each manufacturer’s brand (NPM).
Tobacco Taxes, P.O. Box 30474, Lansing, MI
than one location that submits its tax information
Column 20. Enter total Premium Cigar Stick Count.
48909-7974. Information and forms are available
under the same FEIN. The branch code is the State
at www.michigan.gov/tobaccotaxes.
Line 21. Total the wholesale price column.
of Michigan License number assigned to the branch.
Mailing Address
Line 22. Total the ounces column.
Column 9. Enter the federal employer identification
Line 23. Total Premium Cigar Stick Count.
Mail completed return and schedules with the
number of the company that you sold the tobacco to.
appropriate payment to:
Unclassified acquirers located in Michigan if you did
Due Date
Michigan Department of Treasury
not sell the product to another business enter your
Your return is due 20 days after the close of
P.O. Box 77628
federal identification number.
the month. To be timely filed, a return must be
Detroit, MI 48277
Column 10. Enter the name of the person/business
postmarked on or before the 20th of the month
whom the product was sold to.
following the reporting period.
Column 11. Enter the two-digit code indicating the
type of business you sold to. Visit www.michigan.
gov/tobaccotaxes to obtain the codes.