• The Withholding Rate reduction scheduled to take place on October 1, 2011, was repealed by
Public Act 38 of 2011. Therefore, the income tax rate will remain 4.35% and Withholding Tables will remain unchanged.

• Health Insurance Claims Assessment (HICA) Act
On September 20, 2011, Governor Snyder signed legislation creating the HICA Act (Public Act 142 of 2011). Beginning January 1, 2012, certain third party administrators, carriers and self-insured entities are required to pay an assessment on certain paid health care claims.

• Withholding for Flow-Through Entities

• 2011 Withholding Tables 

• Business Tax Forms

• New Business Webinar Presentation

• Michigan Business One Stop
Register for business taxes online, in addition to all the tools needed to start and maintain a business in Michigan.

• Register for Michigan Taxes
Important Notice - If you are planning to make retail sales at only one or two events in Michigan complete a Concessionaire's Sales Tax Return and payment (2271).

• Motor Fuel Tax Information

• Sales and Use Tax Information

• Single Business Tax

• Michigan Business Tax Information

• Withholding Tax Information

• Business Taxes E-file
Electronic Services for Business Taxpayers

• The Internal Revenue Service (IRS) now requires the Application for Employer Identification Number (EIN), to clearly identify the applicant*s true owner.
All EIN applications (mail, fax, phone, and electronic) must disclose the name and taxpayer identification number of the true *responsible party* for the entity.

• Tobacco Tax
The Tobacco Products Tax Act P.A. 327 of 1993, requires anyone who buys directly from a manufacturer or out of state distributor to hold a State of Michigan Tobacco Products Tax License as either a wholesaler or an unclassified acquirer.

• Taxpayer Bill of Rights 
Also see brochure 2315.

• Bottle Deposit and Reverse Vending Machine Information

• New Jobs Training Program (NJTP)