Secondhand Shop

Required State License(s):

A use tax license is required. You may call the Michigan Department of Treasury at (517) 636-4730.

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.

For installment sales of other products, no license is required, but certain limits apply about the rate of interest that may be charged. Contact the Consumer Finance Division, Office of Financial and Insurance Services; (517) 373-0220.

State law allows cities to regulate secondhand dealers. Check with city clerk's office. Refer to MCLA 445.401-445.408 and MCLA 446.201-446.219.

Revised:  5/2005