Required State License(s):

When trees are sold to the public a sales tax license is required. You may call the Michigan Department of Treasury at (517) 636-4660 and request a 518 form.

Michigan Public Act 182, 1962 regulates the cutting, sales etc. of Christmas trees. No license is required, but the Act requires that a bill of sale be provided, which is available from the Department of Agriculture, Plant Industry Division; (517) 373-1087.

Further Information:

Michigan Christmas Tree Association; 1-800-589-TREE or (517) 332-5511. This association publishes a quarterly journal for its members.

Revised: 4/2005