To require sellers of cigarettes over the Internet to acquire from the buyer an official document demonstrating that the buyer is of legal age; to include on all documents related to the sale the seller's valid Michigan sales tax registration number, business name and address, and a statement as to whether all sales and tobacco taxes have been paid; and to place a "CIGARETTES" label on the outside of shipping packages, with a notice that "the seller has reported your name and address and the sale of these cigarettes to our state tax collection agency, and you are legally responsible for all applicable unpaid state taxes".   Official Text and Analysis.