Required State License(s):

A food establishment license (see Food Establishment License for details) is required with the Department of Agriculture and Rural Development, Food and Dairy Division; (517) 373-1060.

A sales tax license for non-food sales is required. 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.

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

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 and Rural Development, Pesticide and Plant Pest Management Division; (517) 373-1087.

Further Information:

To obtain authorization to accept food stamps, contact the USDA Food & Nutrition Service at (313) 226-4930 [Detroit] or (616) 954-0319 [Grand Rapids].

Revised: 11/2010