People of Michigan v. Samer Shami

**247 The Tobacco Products Tax Act (TPTA) 1 requires a manufacturer of a tobacco product to be licensed with the Michigan Department of Treasury before purchasing, possessing, acquiring for resale, or selling that product in Michigan. 2 Criminal liability may arise from the failure to comply *529 with the licensing requirement. 3 The issue presented in this case is whether an individual who combines two different tobacco products to create a new blended product or repackages bulk tobacco into smaller containers with a new label is considered to be a manufacturer of a tobacco product and must have…