Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.402 — Licensing; applications; fees
Rule 2. (1) To obtain a license, a manufacturer, wholesaler, secondary
wholesaler, vending machine operator, unclassified acquirer, transportation
company, or transporter shall file with the department a verified application upon a
form prescribed and furnished by the department. These applications may be
obtained at the Michigan Department of Treasury, Treasury Building, Lansing, Michigan
48922.
(2) The application of a manufacturer, wholesaler, secondary wholesaler, or
unclassified acquirer shall contain all of the following information:
(a) The name of the owner.
(b) The name under which the applicant intends to transact business.
(c) The names and addresses of the persons who constitute the firm or
partnership.
(d) If a corporation, the corporate name, the state where incorporated, the date
incorporated, and the name of its officers and directors.
(e) If a foreign corporation, the name and address of its resident agent.
(f) The location or locations of the place or places of business.
(g) The date such business was established.
(h) The percentage of cigarettes purchased to be sold for resale.
(i) Any other information the department may require.
(3) The application for a ven ding machine operator license shall contain all of the
following information:
(a) The name of the owner.
(b) The name under which the applicant intends to transact business.
(c) The names and addresses of the persons who constitute the firm or
partnership.
(d) If a corporation, the corp orate name, the state where incorporated, the date
incorporated, and the name and address of its resident agent.
(e) The number of vending machines operated.
(f) A listing of locations at which vending machines are placed.
(g) Any other information the department may require.
(4) The application for a transporter license shall contain all of the following
information:
(a) The name of the owner.
(b) The name under which the applicant intends to transact business.
(c) The names and addresses of the persons who constitute the firm or
partnership.
(d) If a corporation, the corpo rate name, the state where incorporated, the date
incorporated, and the names and addresses of its officers and directors.
(e) If a foreign corporation, the name and address of its resident agent.
(f) Any other information the department may require.
(5) The application for a transporta tion company license shall contain all of the
following information:
(a) The name of the owner.
(b) The name under which the applicant intends to transact business.
(c) The names and addresses of the persons who constitute the firm or partnership.
(d) If a corporation, the corp orate name, the state where incorporated, the date
incorporated, and the names and addresses of its officers and directors.
(e) If a foreign corporation, the name and address of its resident agent.
(f) A list of persons, conta ining names and addresses, from whom cigarettes
are purchased.
(g) Any other information the department may require.
(6) The annual fee for a manufacturer or wholesaler li cense shall be $100.00. The
fee for each additional location shall be $25.00.
(7) The annual fee for a secondary wholesaler license shal l be $25.00.The fee for
each additional location shall be $6.25.
(8) The following fees shall be charg ed to persons qualifying as unclassified
acquirers:
(a) State of Michigan No fee
(b) Retail importer or mail order buyer $10.00
(c) Vending machine operator buying direct from a manufacturer 100.00
(d) Manufacturer 100.00
(9) The annual fees for a vending machine license shall be as follows:
(a) 1 machine $5.00
(b) 2 machines 10.00
(c) 3 machines 15.00
(d) 4 to 24 machines, inclusive 25.00
(e) 25 to 49 machines, inclusive 50.00
(f) 50 or more machin es 100.00 The fee for each additional location shall be
1/4 of the fee prescribed above.
(10) The annual fee for a transportation company license shall be $5.00.
(11) The annual fee for a transporter license shall be $50.00.
Source: official text