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.
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).
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
- 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Notice to Taxpayers Regarding Revised and Rescinded Sales and Use Tax Rules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Department of Treasury recently filed General and Specific Sales and Use Tax Rules with the Secretary of State that rescinded three administrative rules and revised nine others.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 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.
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
- 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