Required State License(s):  

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) 335-9216.  

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

Revised:  4/2005