MI SB0476

Eliminates the October 31, 2021 sunset on the 50-cent per cigar tax cap, making the limitation permanent rather than temporary.

Maintains the tax structure for cigarettes at 37.5 mills per cigarette plus additional tier taxes totaling 62.5 mills per cigarette beginning July 1, 2004.

Preserves the 32% wholesale price tax on cigars, noncigarette smoking tobacco, and smokeless tobacco, with the 50-cent per individual cigar maximum applying indefinitely.

Retains existing provisions for stamping agent compensation and reimbursement for digital stamp equipment costs, including up to $60,000 combined reimbursement for qualified equipment costs.

Continues requirements for internet and mail-order tobacco sales to verify purchaser age and address before delivery, and mandates clear labeling of cigarette packages and tax responsibility notices.