[FONT="]I would like to apologize for the delay in replying to your email; however, I had to seek guidance from our Regulations and Rulings Division concerning your questions below. You indicate in your email that you are interested in processing or providing a machine to process whole leaf tobacco that customers will purchase from you or your company. The recent law signed on July 6, 2012, MAP-21, provides that any person who for commercial purposes makes available, for consumer use (including the consumer’s personal consumption or use), a machine capable of making tobacco products is considered a “manufacturer of tobacco products” for purposes of the Internal Revenue Code of 1986. Based on the limited information that you have provided below, it appears that the shredding of the whole leaf tobacco would constitute the processing of tobacco and the production of a tobacco product, that is, Roll-Your-Own (RYO) tobacco. Accordingly, you proposed shredding operations appear to involve making available a machine capable of making tobacco products, and as a result you would need to obtain a permit for tobacco products manufacturer and pay the Federal excise tax on resulting tobacco products. TTB Public Guidance published October 4, 2012, lays out the information that you should consider before engaging in the proposed business operations. As for your questions concerning Michigan’s laws and regulations, you will need to contact them directly. [/FONT]