Michigan Department of Treasury

Sales Tax Frequently Asked Questions

A. NAME OF PERMIT OR APPROVAL:

Sales Tax License

B. STATUTORY AUTHORITY:

PA Act 122 of 1941

C. APPLICABLE REGULATION:

Michigan Administrative Code, Rules administered by the Department of Treasury

State Tax Commission General Rules (R 209.1 - 209.75)

D. SUMMARY OF PERMIT/APPROVAL PROCESS:

 1.  Applicability (activities that require the permit)

Register for Sales Tax if you: Sell tangible personal property to the end user from a Michigan location (wholesalers do not need to register).

Sales Tax for Concessionaires If you will make retail sales at only one or two events in Michigan per year, do not complete Form 518. Instead, complete Form 2271, Concessionaire's Sales Tax Return and Payment. This form can be found on Treasury's Web site: www.michigan.gov/taxes or by calling 517-636-4660

 2.  Pre-Application Requirements

·       Obtain a Federal Employer Identification Number(FEIN)

·       Obtain Special Licenses

 3.  Application Submission Requirements

 4.  Procedures and Time-Frame for Obtaining Permit or Approval

Complete the registration process at least six weeks, but not more than six months, before you intend to start your business to allow your registration to be processed.

 5.  Operational Requirements

 6.  Fees

 7.  Appeal Process

 8.  Public Input Opportunities

Contact Information:

Contact Us

Creation/Revision Date:

September 15, 2010