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Required State License(s):
Go-Karts are considered an amusement ride pursuant to the Carnival-Amusement Safety Act and require an annual permit to operate that includes inspection. The Michigan Department of Licensing and Regulatory Affairs at (517) 241-9233 regulates issues the permits and inspects them through the Enforcement Division at (517) 241-9288.
Go karts are also subject to the provisions of the ASTM Standards on Amusement Rides and Devices, sponsored by ASTM F-24 Committee, 6th Edition, 2000 (610) 832-9500.
When products are available for sale to the public, a sales tax license is required. You may contact the Department of Treasury, Sales, Use and Withholding Tax Division at (517) 636-4660 for 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) 363-4730.
A state sales tax is also required for vending machines. According to Public Act 275 of 1978, candy, chewing gum, chips, cookies, crackers, fresh fruit, juices, milk, nuts and stamps are exempt from sales tax. Soft drinks/pop are required to be taxed.
Other Possible License(s):
An entertainment license is required for an individual go kart track that is regulated by the local city/county clerk's office.
A concession stand is regulated by the Department of Agriculture and Rural Development. A food service license is required. Contact the Department of Agriculture and Rural Development, Food and Dairy Division, Food Section (517) 373-1060.
Revised: 2/2007
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