Sec. 5a.
(1) The department shall procure stamps as needed in the various designs, denominations, and forms necessary as determined by the department. The department shall pay for the stamps.
(2) Not later than August 4, 2012, the department shall issue a request for proposal to acquire and use digital stamps that contain a unique nonrepeating code that can be read by a device that identifies the taxed product and also contain other security and enforcement features as determined by the department. The request for proposal must include a provision that requires the successful bidder on the proposal to share digital stamp technology so that handheld devices, including, but not limited to, smartphones, can be readily utilized in furtherance of the implementation of the use of digital stamps and so that the technology and equipment used by the stamping agents to affix the stamp to the product can be supplied, as may be permitted by the department, by the successful bidder on the proposal or by any other providers. The request for proposal must also include a provision permitting the department to manage or restrict access rights to all or part of the information contained within, or accessible from, the stamps and a provision requiring the successful bidder on the proposal to guarantee that the stamps will be designed and manufactured to ensure that stamps can be affixed to individual packages of cigarettes in accordance with the requirements under section 6a(2) and (3).
History: Add. 1997, Act 187, Imd. Eff. Dec. 30, 1997 ;-- Am. 2012, Act 188, Imd. Eff. June 20, 2012 ;-- Am. 2022, Act 171, Imd. Eff. July 21, 2022
Structure Michigan Compiled Laws
Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)
Section 205.421 - Short Title.
Section 205.422 - Definitions.
Section 205.424 - Expiration, Return, Reissue, and Renewal of License.
Section 205.425a - Procurement of Stamps; Designs, Denominations, and Forms; Request for Proposal.
Section 205.426b - Issuance of Stamps to Wholesaler or Unclassified Acquirer.
Section 205.426c - Acquisition of Cigarettes From Nonparticipating Manufacturer.
Section 205.427a - Imposition of Tax on Consumer; Intent of Act.
Section 205.427b - Bad Debt; Deduction; Definition.
Section 205.434 - Requirements or Prohibitions Imposed by Local Units of Government.