Sales and Use Tax Information
Sales Tax Licenses are Valid Through December 31, 2016
IMPORTANT NOTICES REGARDING MTO
CLICK THE MICHIGAN TREASURY ONLINE BOX:
- For information regarding Sales, Use and Withholding (SUW) tax changes effective January 2015.
- For instructions on filing tax returns and making payments for Michigan Sales, Use and Withholding for tax years 2015 and beyond.
- If you received a letter regarding Michigan Treasury Online (MTO).
Michigan Treasury Online (MTO) is incompatible with tax years 2014 and prior. Please do not attempt to file 2014 Sales, Use or Withholding (SUW) tax returns or payments using MTO.
Effective May, 20, 2015, the State of Michigan has disabled the Electronic Payment System, Payconnexions, Web site link www.michigan.gov/biztaxpayments, and the Interactive Voice Response System (IVR) for Sales, Use and Withholding Taxes (SUW). All future Sales, Use and Withholding payments should be made online through MTO. This information only applies to accounts registered to electronically pay taxes using the Electronic Funds Transfer (EFT) Debit method. Please click here to retrieve the updated Company ID/Debit Block Numbers effective January 2015.
EFT Credit payments are still accepted, but some changes have been made for SUW filers. Please view the updated EFT Credit Instructions for Michigan Business Taxes and go to Appendix A (page 4) of the instructions to determine if the tax type you are making an EFT credit for, in tax year 2015, has an updated financial institution account number.
- Notice of New Sales Tax Requirements for Out-of-State Sellers
- Guidance on Expiration of Federal Moratorium on State Taxation of Internet Access Charges
The Internet Tax Freedom Act has been extended through December 11, 2015. The Department will issue further guidance if either Congress or the Michigan Legislature enacts further legislation addressing the issue.
- Accelerated Sales and Use Tax Filing Requirements
Effective January 1, 2014, Public Act 458 of 2012 changed the accelerated sales and use tax filing requirements to include a reduction in the number of prepayments required each month, as well as, changed the prepayment calculation. Accelerated filing instruction updates will be provided at www.michigan.gov/biztaxpayments
- Notice to Taxpayers Regarding Revised and Rescinded Sales and Use Tax Rules
- New Prepaid Sales Tax Collection and Reporting Requirements
Notice of New Prepaid Sales Tax Collection and Reporting Requirements following the Enactment of Public Act 509 of 2012 and Public Act 1 of 2013
- Prepaid Gasoline Sales Tax Rate
Effective December 1, 2015, the new prepaid gasoline sales tax rate is 12.5 cents per gallon. This rate will remain in effect through December 31, 2015.
- Prepaid Diesel Sales Tax Rate
Effective December 1, 2015, the new prepaid diesel fuel sales tax rate is 14.9 cents per gallon. This rate will remain in effect through December 31, 2015.
- Michigan Business One Stop
A fast, easy and secure way to register a business for taxes in the State of Michigan. It also allows you to perform a variety of tasks to start and operate a business, including applying for permits and licenses.
- Streamlined Sales and Use Tax
Streamlined Sales and Use Tax Project simplifies Sales and Use tax collection.
List of Topics
- What You Need To Know
- Most Commonly Used Forms
- Register for Michigan Taxes
- Filing Deadlines
- Other Helpful Information
- Sales Tax Information
- Sales Tax Act
- General & Specific Sales Tax Rules
- Use Tax Information
- Sales and Use Tax Frequently Asked Questions
- Use Tax Exemption on Vehicle Title Transfers
- Starting a New Business in Michigan
- How to Pay Your Taxes With Electronic Funds Transfer (EFT) Payments
- Common Sales and Use Tax Exemptions and Requirements
- Interstate (Fleet) Motor Carriers Exemption
- Facts on Internet and Mail Order Purchases
- Taxpayer Bill of Rights
- Voluntary Disclosure (by taxpayer)
- Disclosure of Tax Information (confidentiality of tax information)
- Tax Obligations When Establishing, Selling or Closing a Business
- Third-Party Lenders - Bad Debt Deductions
All businesses are required to file an annual return each year.
|Filer||Due Date for Remitting Payment|
|Monthly||On or before the 20th day of the following month|
|Quarterly||On or before the 20th day of the month following the quarter|
|Electronic Funds Transfer (EFT)||On or before the 20th of the following month|
|Accelerated Electronic Funds Transfer (EFT)||
Through December 31, 2013:
Beginning January 1, 2014:
- Estimate The Penalty and Interest Owed For Late Payment
- Business Taxes
- Legal (Revenue Administrative Bulletins, Directives, Court Cases)
- Outline of State and Local Taxes in Michigan (courtesy of the Citizen Research Council of Michigan)
- IRS Web Site
- State Tax Agency Web Sites (courtesy of the Federation of Tax Administrators)
- Contact Treasury
- Sales and Use Tax FAQs