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Cellular Telephone
Required State License(s): A sales tax license is required for sales of cellular telephones. You may call the Michigan Department of Treasury at (517) 636-4660 and request a 518 form. Other Possible License(s): For further information about telephones, contact the Federal Communications Commission at (888) 225-5322 or check the internet at http://www.fcc.gov/wtb/rules.html Revised: 4/2005
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