Mich. Comp. Laws » Michigan Compiled Laws / Chapter 205 / Act 327 of 1993
Michigan Compiled Laws

Mich. Comp. Laws § 205.427a (2026)

Imposition of tax on consumer; intent of act.

✓ current as of July 2026
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TOBACCO PRODUCTS TAX ACT


Act 327 of 1993


205.427a Imposition of tax on consumer; intent of act.

Sec. 7a.

    It is the intent of this act to impose the tax levied under this act upon the consumer of the tobacco products by requiring the consumer to pay the tax at the specified rate.

History: Add. 1997, Act 187, Imd. Eff. Dec. 30, 1997

Notes of Decisions
Cited in 9 cases (3 in the last 5 years), 2004–2021 · leading case: Davor Vulic v. Dep't of Treasury, 909 N.W.2d 487 (Mich. Ct. App. 2017).
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Davor Vulic v. Dep't of Treasury, 909 N.W.2d 487 (Mich. Ct. App. 2017). · cites it 7× “Petitioner argues, however, that he is not liable for tax under the TPTA because MCL 205.427a provides that “[i]t is the intent of [the TPTA] to impose the tax levied under this act upon the consumer of the tobacco products by requiring the consumer to pay the tax at the…”
S Abraham & Sons, Inc. v. Dep't of Treasury Gitzen Co., 677 N.W.2d 31 (Mich. Ct. App. 2004). · cites it 4× “Defendant repeated the arguments raised in its motion in the Abraham suit and also argued that because the statute on which the trial court primarily relied in granting summary disposition to Abraham, MCL 205.427a, did not take effect until December 1997, plaintiffs’ claims…”
Davor Vulic v. Dep't of Treasury (Mich. Ct. App. 2017). · cites it 3× “Petitioner argues, however, that he is not liable for tax under the TPTA because MCL 205.427a provides that “[i]t is the intent of [the TPTA] to impose the tax levied under this act upon the consumer of the tobacco products by requiring the consumer to pay the tax at the…”
People of Michigan v. John Francis Davis (Mich. Ct. App. 2019). · cites it 2× “427a, which provides, in relevant part, that “[i]t is the intent of this act to impose the tax levied under this act upon the consumer of the tobacco products by requiring the consumer to pay the tax at the specified rate.”
People of Michigan v. John Francis Davis (Mich. 2021). · cites it 2× “428(3) contains three general elements. The defendant must knowingly: 1.”
People of Michigan v. John Francis Davis (Mich. 2021). · cites it 2× “428(3) contains three general elements. The defendant must knowingly: 1.”
People of Michigan v. Gerald Magnant (Mich. 2021). · cites it 2× “428(3) contains three general elements. The defendant must knowingly: 1.”
Davor Vulic v. Dep't of Treasury (Mich. Ct. App. 2017). “” MCL 205.427a. However, like the word “use,” the word “consumer” is also undefined in the TPTA.”
Davor Vulic v. Dep't of Treasury (Mich. Ct. App. 2017). “” MCL 205.427a. However, like the word “use,” the word “consumer” is also undefined in the TPTA.”
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