Required State License(s):

A food establishment license is required with the Department of Agriculture, Food and Dairy Division; (517) 373-1060.

When food products are prepared on the premises, a Food Service license may be needed with the Department of Agriculture, Food Section at (517) 373-1060 to determine if a license is required.

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

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

Other Licenses:

If cigarettes are sold from a vending machine, contact the Department of Treasury, Motor Fuel, Cigarette & Miscellaneous Taxes Division; (517) 636-4630.

If selling beer/wine/liquor, a liquor license is required with the Liquor Control Commission; (517) 322-1345.

When selling plants other than house plants and/or annuals, a nursery stock dealer or plant dealer's license required with the Department of Agriculture, Plant Industry Division; (517) 373-1087.

To obtain authorization to accept food stamps, contact the USDA Food & Nutrition Service at (313) 226-4930 (Detroit) or (616) 456-2482 (Grand Rapids).

Revised: 4/2005