Michigan Treasury Online Forms and Instructions

Michigan Treasury Online Form Instructions

Single Business Tax Forms

State and Emergency 9-1-1 Forms

  • State 9-1-1 Charge — All communication service suppliers (CSS) operating in Michigan that provide a communication service to a service user in the State of Michigan must bill and collect a State 9-1-1 charge. Communication service includes any service capable of accessing, connecting with, or interfacing with a 9-1-1 system, exclusively through the numerals 9-1-1, by dialing, initializing, or otherwise activating the 9-1-1 system through the numerals 9-1-1 by means of a local telephone device, cellular telephone device, wireless communication device, interconnected voice over the internet device, or any other means.

    Prepaid Wireless 9-1-1 Surcharge — All prepaid wireless telecommunication service retail transactions occurring in Michigan require the seller to collect a prepaid wireless 9-1-1 surcharge from the consumer. A prepaid wireless telecommunication service is a commercial mobile radio service that allows a caller to dial 9-1-1 to access the 9-1-1 system and is paid for in advance and sold in predetermined units or dollars of which the number declines with use in a known amount.

    Emergency 9-1-1 Charge — From July 1, 2008 – December 31, 2012, all commercial mobile radio service suppliers (CMRSS) operating in Michigan must collect an Emergency 9-1-1 charge from each of its prepaid customers. A prepaid customer is a subscriber who pays in full prospectively for service and has either 1) a Michigan telephone number or Michigan identification number for service; 2) a service for exclusive use in an automotive vehicle whose place of primary use is within Michigan.

  • View All State and Emergency 9-1-1 Forms