Required State License(s):

Any individual who sells, solicits to sell, or take orders for nursery stock should be licensed with the Department of Agriculture, Pesticide and Plant Pest Management Division at (517) 373-1087.

When selling to retail customers, a sales tax license is required. 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.

Revised: 5/2005