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Sales and Use Tax Information

Sales Tax Licenses are Valid Until September 30, 2015
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.

  Highlights

  • MTO Business
Did you receive a letter regarding
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
  • Notice to Taxpayers Regarding Revised and Rescinded Sales and Use Tax Rules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Department of Treasury recently filed General and Specific Sales and Use Tax Rules with the Secretary of State that rescinded three administrative rules and revised nine others.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 January 1, 2015, the new prepaid gasoline sales tax rate is 15.6 cents per gallon. This rate will remain in effect through January 31, 2015.
  • Prepaid Diesel Sales Tax Rate
    Effective January 1, 2015, the new prepaid diesel fuel sales tax rate is 21.5 cents per gallon. This rate will remain in effect through January 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.
 
View transactions, ask a question or review an answer to your question related to your Sales and Use Tax account.
 
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.
 

 List of Topics

 What You Need To Know

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Filing Deadlines

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
Annual February 28th
Electronic Funds Transfer (EFT) On or before the 20th of the following month
Accelerated Electronic Funds Transfer (EFT)

Through December 31, 2013:
The first 50% payment is due on the 20th day of the current month.
The second 50% payment is due on the last day of the current month.
The Reconciliation payment is due on the 20th of the following month.

Beginning January 1, 2014:
75% of taxpayer's sales tax liability in the immediately preceding month plus a reconciliation payment equal to the difference between the tax liability determined for the immediately preceding month minus the amount of tax previously paid for that month is due on the 20th day of the month.

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Most Commonly Used Forms

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