Required State License(s):

A sales tax license is required for sales of cellular telephones. You may call the Michigan Department of Treasury at (517) 636-4660 and request a 518 form.

Other Possible License(s):

For further information about telephones, contact the Federal Communications Commission at (888) 225-5322 or check the internet at http://www.fcc.gov/wtb/rules.html

Revised: 4/2005