Mich. Comp. Laws § 205.427a : — TAXATIONTOBACCO PRODUCTS TAX ACT — Imposition of tax on consumer; intent of act TEXT PDF 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. MCL 205.427a Add. 1997, Act 187, Imd. Eff. 12/30/1997 .