Required State License(s):

A use tax license is required for used products/items and a sales tax license is required for new products/items. 

You may call the Michigan Department of Treasury at (517) 636-4660 and request a Registration For Michigan Tax form (518). 

State law allows cities to regulate secondhand dealers. Check with city clerk's office. Refer to MCLA 445.401-445.408 and MCLA 446.201-446.219.

Revised:  4/2005