Sales and Use Tax Information
This date is displayed on the license
Exception: If your business e-registration was completed after June 13, 2014 you can request a copy of your sales tax license through Michigan Treasury Online.
Michigan Treasury Online? Get Started Here.
- Guidance on Expiration of Federal Moratorium on State Taxation of Internet Access Charges (Updated September 24)
The Internet Tax Freedom Act expires on December 11, 2014. The Department of Treasury is advising taxpayers that the state does not tax a service that directly enables users to connect to the Internet. This includes the purchase, use or sale of telecommunications by a provider of internet access service to the extent such telecommunications are purchased, used or sold to provide direct internet access. The Department will issue further guidance when 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. House Bill 4920, introduced to delay these changes until January 2015, did not pass. Visit www.legislature.mi.gov for additional information. Accelerated filing instruction updates will be provided at www.michigan.gov/biztaxpayments
- Sales Tax License Verification Search
- Notice to Taxpayers Regarding Revised and Rescinded Sales and Use Tax Rules
The Michigan Department of Treasury recently filed General and Specific Sales and Use Tax Rules with the Secretary of State that rescinded three administrative rules and revised nine others. The promulgated rules took effect on May 6, 2013.
- 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, 2014 the new prepaid gasoline sales tax rate is 16.8 cents per gallon. This rate will remain in effect through December 31, 2014.
- Prepaid Diesel Sales Tax Rate
Effective December 1, 2014 the new prepaid diesel fuel sales tax rate is 20.3 cents per gallon. This rate will remain in effect through December 31, 2014.
- 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.
- 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
- Notice of Prepaid Sales Tax Rates on Fuel
- 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:
- Sales Tax, Use Tax, Income Tax Withholding and Single Business Tax Estimates Forms and Instructions Book (78)
- Annual Return for Sales, Use and Withholding Taxes Annual Return (165)
- Form 160, Combined Return for Michigan Taxes
- Concessionaire's Sales Tax Return and Payment (2271)
- Michigan Sales and Use Tax Certificate of Exemption (3372)
- Michigan Business Taxes, Registration Booklet (518)
- Authorized Representative Declaration/Power of Attorney (151)
- Notice of Change or Discontinuance (163)
- Sales and Use Tax Forms Index By Year
- Search For Tax Forms
- Estimate The Penalty and Interest Owed For Late Payment
- Frequently Asked Questions (FAQ)
- 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