Required State License(s):

A sales tax license may be required. A use tax license may also be required if renting clubs, golf balls, etc. You may call the Michigan Department of Treasury at (517) 636-4660.

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.  

When prepackaged food is sold (i.e.., candy) or if food is served, a Food Establishment license is required with the Michigan Department of Agriculture, Food and Dairy Division, P.O. Box 30017, Lansing, MI 48909 (517) 373-1060.  

If cigarettes are sold by vending machines, contact the Department of Treasury, Motor Fuel, IFTA/Motor Carrier, Tobacco Taxes and Registration Division (517) 636-4630.  

If a new golf course is being built, contact local office of the Department of Environmental Quality for wetland or other land use restrictions.  

Also, contact local building department to facilitate compliance with all building codes, including barrier free design.  

Revised:  5/2005