When engaged in the bulk, vehicular transportation of water intended for drinking or household use at a location other than the hauler's own home a license is required with the Department of Environmental Quality; (517) 241-1370.  

A Motor Carrier license is required with the Department of Labor & Economic Growth, Public Service Commission; (517) 241-6030.  

Other Possible License(s):  

Sales of water when delivered in bottles, containers or in any manner other than through mains or in bulk tanks in quantities of not less than 500 gallons to a consumer, are taxable, regardless of the use or purpose of the water unless exempt under R 205.90, "Industrial Processing," or R 205.51, "Agricultural Producing."  

The sale of equipment, tools, machinery, pipes, fittings and supplies to a person for consumption or use in distributing and carrying water is taxable.  

A sales tax license is required. You may call the Michigan Department of Treasury at (517) 636-4660.

Personalized sales tax returns and a payment schedule will be mailed within four to six weeks after the registration has been processed. For further information about this process, please call the Michigan Department of Treasury at (517) 636-4730.  

Revised: 6/2008