Skip Navigation
Michigan Business PortalMichigan.gov, official portal for the State of Michigan
Michigan.gov Home Help  |  One Stop Home |  Site Map |  Contact Us |  State Web Sites
close print view

Christmas Trees

Required State License(s):

When trees are sold to the public a sales tax license is required. You may call the Michigan Department of Treasury at (517) 636-4660 and request a 518 form.

Michigan Public Act 182, 1962 regulates the cutting, sales etc. of Christmas trees. No license is required, but the Act requires that a bill of sale be provided, which is available from the Department of Agriculture, Plant Industry Division; (517) 373-1087.

Further Information:

Michigan Christmas Tree Association; 1-800-589-TREE or (517) 332-5511. This association publishes a quarterly journal for its members.

Revised: 4/2005

Michigan Business One Stop
Link to Department and Agencies Web Site Index
Link to Statewide Online Services Index
Link to Statewide Web-based Surveys
Link to RSS feeds available on this site
Related Content
 •  College or University Conference Center License
 •  Class G-2 License
 •  County Clerk Offices
 •  Click Here for Information About Your Business Classification Tasks
 •  Club License
 •  Construction - Infrastructure Screening Questions
 •  County Owned Airport License
 •  Class G-1 License
 •  Catering
 •  Coffee Shop
 •  Child Placing Agency License
 •  Commercial Sign Permit - Billboard Permit
 •  Child Caring Institution License
 •  Contact Us
 •  Campground Operating License
 •  Campground Construction Permit
 •  Carnival & Amusement Safety Permit to Operate Carnival Ride
 •  Cemetery & Crematory Permits
 •  Charter Boat License
 •  Child Camp License
QR code

Michigan.gov Home |  State Web Sites |  Site Map
Privacy Policy |  Link Policy |  Accessibility Policy |  Security Policy | Michigan News | Michigan.gov Survey

Copyright © 2001-2013 State of Michigan