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

IMPORTANT NOTICE


Effective May, 20, 2015, the State of Michigan Electronic Payment System Payconnexions website link and Interactive Voice Response System (IVR) for Sales, Use and Withholding Taxes (SUW) will be disabled. All future Sales, Use and Withholding payments should be made online with our Michigan Treasury Online Website.

This information only applies to accounts registered to electronically pay taxes using the Electronic Funds Transfer (EFT) Debit method. EFT Credit filers will continue to make their payments as normal.


  • Notice of New Sales Tax Requirements for Out-of-State Sellers
    For transactions occurring on and after October 1, 2015, an out-of-state seller may be required to remit sales or use tax on sales into Michigan if the seller has nexus under amendments to the General Sales Tax Act (MCL 205.52b) and Use Tax Act (MCL 205.95a).
  • MTO Business

    Did you receive a letter regarding
    Michigan Treasury Online? Get Started Here.

    IMPORTANT: Please do not attempt to file 2014 Sales, Use or Withholding (SUW) tax returns or payments using Michigan Treasury Online (MTO). MTO can be used for 2015 SUW tax payments and returns.

  • Guidance on Expiration of Federal Moratorium on State Taxation of Internet Access Charges (Updated December 22)
    On December 16, 2014, the Internet Tax Freedom Act was extended through October 1, 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  • Notice to Taxpayers Regarding Revised and Rescinded Sales and Use Tax Rules
    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Department of Treasury recently filed General and Specific Sales and Use Tax Rules with the Secretary of State that rescinded three administrative rules and revised nine others.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 June 1, 2015, the new prepaid gasoline sales tax rate is 12.6 cents per gallon. This rate will remain in effect through June 30, 2015.
  • Prepaid Diesel Sales Tax Rate
    Effective June 1, 2015, the new prepaid diesel fuel sales tax rate is 14.9 cents per gallon. This rate will remain in effect through June 30, 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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